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ACCA Applied Knowledge · Business and Technology · Corporate codes of ethics

Which of the following is a recognised weakness of a purely rules-based approach to ethics?

A recognised weakness of a purely rules-based approach is that it encourages box-ticking, where behaviour is seen as acceptable provided no specific rule is technically broken. People may follow the letter but not the spirit, and exploit gaps. Rules also struggle to cover every new situation.

  1. AIt is open to differing interpretations because it uses only broad statements
  2. BIt can encourage a 'box-ticking' mentality where behaviour is acceptable if no rule is technically brokenCorrect
  3. CIt makes compliance impossible to monitor
  4. DIt cannot be enforced through disciplinary action

Explanation

Detailed rules can lead people to comply with the letter rather than the spirit, and to exploit gaps where no rule exists. Monitoring and enforcement are generally easier under rules, and broad wording ambiguity is a weakness of principles, not rules.

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