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1、Start Here The objective of this unit is to help you understand why you are taking the Professional Ethics module, and to help you navigate through it. The Professional Ethics module is an introduction to the topic of ethics. Because ethics is an important topic, it is also covered in paper P1 Gover
2、nance, Risk and Ethics and in 11 of the 16 papers, as well as in Practical Experience Requirement (PER). When you qualify as an accountant, you will need to declare every year that you are complying with ACCAs Code of Ethics and Conduct. So this module is really just the beginning of the process of
3、you becoming a professional accountant. About the module You must complete all nine units of this module in the order presented. You will work through several short tests, they are only included to help you see if you have understood the material that you have covered. There is no pass or fail grade
4、. The first six units introduce you to some theory about ethics and professionalism. The next three units give you the chance to put that theory into practice, reflect on your learning and on your preferred ethical approach. Because you may want time to think about the material, we recommend that yo
5、u work on the module in several short sessions. The list of units will indicate which sections you have completed and which sections remain to be covered. Once you have completed the Professional Ethics module, your submission may be reviewed by ACCA to make sure that you have properly worked throug
6、h the module. How to navigate in a unit The Professional Ethics module consists of nine units. You are currently in the Start here unit. Click the Next or Previous button to move to the next or previous screen within a unit. How to navigate in the module Click the name of a unit to move to it. You m
7、ust work through the units in order. You can always go back and review a unit you have already worked through. Sound and animation The dialogue in the case study, the seventh unit, is spoken aloud. You can turn the sound on or off by clicking the Sound button. You may also want to adjust the sound l
8、evel using the volume feature on your computer. If you need assistance If you need technical help using this module, please email ACCA Connect at with a description of your problem or phone +44 (0)141 582 2000.If you need help with an ethical dilemma in the workplace, please talk to someone within
9、your organisation. Section 2 - Judging Thinking about ethical decisions The objective of this unit is to encourage you to think about the kinds of arguments that might influence you when you make decisions. The next unit explores the different branches of Ethics through examples that are designed to
10、 encourage you to identify your own personal ethical standards. Then, in the units that follow, as you learn to apply the professional ethics of an accountant, you will understand the importance of maintaining objectivity when faced with an ethical dilemma as well as the possible separation between
11、your own personal values and those demanded by your profession. But for now, we start with a story of an accountant with a dilemma. Whatever she decides to do, it will conflict with some rules of conduct. So the reason for her decision becomes more important than the decision itself. First, you will
12、 be asked to rate the rights and wrongs of her decision. Then you will be asked to judge arguments for and against the decision. Accountants Dilemma左右为难 As a professional accountant, Jane faces a difficult situation. She has found out that her highly regarded manager, who had always supported her an
13、d has consistently acted with integrity, has been involved in suspicious activity. Jane discovered that he had created a series of small fictitious payables accounts within the purchase ledger, all of which remain wholly unsettled. She knows that she ought to report any irregularities. Yet, this cou
14、ld lead to the dismissal of her manager, ending a very promising accounting career. When checking the accounts again, she discovers that the fictitious accounts have suddenly disappeared. After thinking it over, she decides to keep all this information to herself. Some feedback How did that feel? Di
15、d some of the arguments make more of an impression on you than others? Were all different, and people can behave well for a number of different reasons. For many people, it makes a big difference whether they behave well because they feel in the mood to do so, or expect to get a reward, or are compe
16、lled to do so by outer forces, or because they want to comply with their moral conscience. The questionnaire that you have just completed was developed especially for this Professional Ethics module by Professor Lind and his team from the University of Konstanz in Germany. Professor Lind is known for developing a standard test called the Moral Judgment Test (MJT) which is a rigorous and scientifically validated psychological test that has been taken by thousands o
