ACCA2011年6月份考试大纲(P1)(12)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　E PROFESSIONAL VALUES AND ETHICS

　　1.Ethical theories

　　a)Explain and distinguish between the ethical theories of relativism and absolutism.^[2]

　　b)Explain,in an accounting and governance context,Kohlberg's stages of human moral development.^[3]

　　c)Describe and distinguish between deontological and teleological/consequentialist approaches to ethics.^[2]

　　d)Apply commonly used ethical decision-making models in accounting and professional contexts ^[2]

　　i)American Accounting Association model

　　ii)Tucker's 5-question model

　　2.Different approaches to ethics and social responsibility.

　　a)Describe and evaluate Gray,Owen&Adams(1996)seven positions on social responsibility.^[2]

　　b)Describe and evaluate other constructions of corporate and personal ethical stance:^[2]

　　i)short-term shareholder interests

　　ii)long-term shareholder interests

　　iii)multiple stakeholder obligations

　　iv)shaper of society

　　c)Describe and analyse the variables determining the cultural context of ethics and corporate social responsibility(CSR).^[2]

　　3.Professions and the public interest

　　a)Explain and explore the nature of a'profession'and'professionalism'.^[2]

　　b)Describe and assess what is meant by'the public interest'.^[2]

　　c)Describe the role of,and assess the widespread influence of,accounting as a profession in the organisational context.^[3]

　　d)Analyse the role of accounting as a profession in society.^[2]

　　e)Recognise accounting's role as a value-laden profession capable of influencing the distribution of power and wealth in society.^[3]

　　f)Describe and critically evaluate issues surrounding accounting and acting against the public interest.^[3]