Skip to content

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

Amira, a trainee accountant, is asked by her finance director to postpone recording a large supplier invoice until after the year end so that profit looks higher. Which fundamental ethical principle is most directly threatened by this request?

Integrity is most directly threatened. Deliberately delaying recording of a known supplier invoice to inflate profit is dishonest and misleading, which breaches the duty to be straightforward and honest in professional dealings, rather than being an issue of confidentiality or technical competence.

  1. AIntegrityCorrect
  2. BProfessional behaviour only in relation to dress code
  3. CConfidentiality
  4. DProfessional competence and due care

Explanation

Deliberately delaying a known liability to mislead users of the accounts is dishonest and so conflicts most directly with integrity (being straightforward and honest). Confidentiality concerns disclosure of information, which is not the issue here. Competence relates to skill and knowledge, which Amira is not lacking.

Did you get it right without looking?

One question tells you little. A timed set on Ethical conflicts and dilemmas shows your real accuracy, how long you take and where you lose marks.

Practise Ethical conflicts and dilemmasFree diagnostic mock

More Ethical conflicts and dilemmas questions