ACCA Applied Knowledge · Business and Technology · Ethical conflicts and dilemmas
Which of the following is the best example of an ethical dilemma, as opposed to a simple breach of rules?
The choice between disclosing confidential information to prevent harm and maintaining confidentiality is a true ethical dilemma, because two valid duties conflict and no option is entirely satisfactory. The other examples are simple errors or rule breaches where the correct action is obvious.
- AAn accountant must choose between disclosing a client's confidential information to prevent harm to others and maintaining confidentiality, with valid arguments on both sidesCorrect
- BAn accountant forgets to submit a timesheet by the deadline
- CAn accountant uses a company printer for personal documents without permission
- DAn accountant makes a keying error in a ledger that is later corrected
Explanation
A dilemma arises when competing ethical principles or duties pull in different directions and no option is entirely satisfactory. The other options are carelessness or straightforward rule breaches where the right course of action is clear.
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