ACCA2011年6月份考試大綱(P1)(12)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　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]