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

Which of the following is a recognised safeguard created by the employing organisation that helps accountants resolve ethical conflicts?

A confidential ethics helpline and whistleblowing policy is a recognised workplace safeguard. It lets employees raise concerns safely and get guidance on dilemmas, whereas profit-linked bonuses add self-interest pressure and restricting the code of ethics reduces awareness of expected standards.

  1. AA confidential ethics helpline and whistleblowing policyCorrect
  2. BIncreasing the accountant's bonus linked to profit targets
  3. CRestricting access to the code of ethics to senior staff

Explanation

Ethics helplines and whistleblowing policies give staff a safe route to raise concerns. Profit-linked bonuses can increase pressure and self-interest threats, and restricting the code of ethics would reduce awareness rather than protect staff.

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