ACCA BT职业道德考点分享
发表时间：2025-04-20
ACCA BT职业道德考点分享：Chapter 19 Ethical considerations
此章节考试7题14分。
核心考点重要星级考试题型
Introduction★★Section A
Approaches to ethics★★Section A&B
Management accountability★Section A
Ethics in organizations★★★Section A&B
敲重点：
本章是必考章节，考题很多，知识点也比较重要，近几年更加重视，需要花费一定的时间将所有的练习题做完。
道德学派的单词及含义要掌握。
Ethics based on consequences (Teleology) 结果论
Utilitarianism 功利主义
Egoism 利己主义
Ethics based on duty (Deontology) 义务论
Ethical relativism 相对主义
Ethical absolutism 绝对主义
Pluralism 多元主义（理想主义）
ACCA的道德规范是选择题的高频考点，我们需要记忆这5个道德规范，并且理解其内涵，做到*区分。
Integrity 诚信：诚实坦率
Objectivity 客观公正：职业判断公正无偏见
Professional competence and due care 专业胜任能力和勤勉尽责：专业勤勉
Confidentiality 保密：不泄露客户信息
Professional behavior 良好的职业行为：遵守法律法规，不给职业抹黑
道德五大威胁会根据案例信息进行区分：Self-interest threats 自身利益 (shares, gifts)；Self-review threats 自我评价 (既当运动员又当裁判员)；Advocacy threat 过度推介 (promote their shares, legal case )；Familiarity threats 密切关系 (friends or relatives, many years)；Intimidation threats 外在压力 (threats)。
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