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ACCA Applied Knowledge · Business and Technology · Ethical conflicts and dilemmas

A company uses a simple test: 'Would I be comfortable if my decision were reported in the national newspaper and my family read it?' What is the main purpose of this type of test in ethical decision making?

The test checks whether a decision is transparent and could be defended if made public. It acts as a practical gut-check on integrity and fairness. It supplements, but does not replace, a full evaluation against the fundamental ethical principles, and it has nothing to do with calculating costs.

  1. ATo calculate the financial cost of the decision
  2. BTo check whether the decision is transparent and defensible to othersCorrect
  3. CTo replace the need to apply the fundamental principles

Explanation

Publicity or 'newspaper' tests prompt a person to consider whether a decision would withstand public scrutiny, supporting transparency and integrity. They supplement, rather than replace, the fundamental principles, and they are not a costing tool.

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