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

Which of the following is a recognised test often used as a quick check when deciding whether a proposed action is ethical?

A commonly used ethical check is whether you would be comfortable if the action became public knowledge. Cost, what competitors do, or personal bonus are not ethical tests and may encourage self-interested behaviour rather than sound ethical judgement.

  1. AWhether you would be comfortable if the action were reported publiclyCorrect
  2. BWhether the action is the cheapest available
  3. CWhether competitors have done the same
  4. DWhether the action will increase your bonus

Explanation

A common practical test asks whether you would be comfortable if your decision were made public, for example in the press, or explained to family and colleagues. Cost, competitor behaviour and personal reward are not ethical tests and can encourage self-interested decisions.

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