题目翻译:IMA管理会计,从"概念到实际"给广大公司推荐了一系列行为准则,问这些准则的作用是什么?
考点:行为准则和要求的优点,关键词:advantage
解题思路,提供行为准则的优点.
Answer (A) is correct . “Values and Ethics:? From Inception to Practice” states, in part, “... what does an employee do when unplanned events occur? What reference does an individual look to for help in making decisions? ... This is why it is important to have a defined set of organizational values and code of ethics – they create the “touchstone” against which every unanticipated decision must be judged. Failure to have every individual in the organization know and understand these values and ethical code leads to inconsistency and, in the worst cases, unethical or fraudulent behavior.” (IV.?Values, Ethics, and Accounting.)提供一系列行为准则可以帮助员工在面对无法解决的道德难题或者其他问题时给予提示和帮助,避免员工发生不道德行为
Answer (B) is incorrect because A code of conduct cannot guarantee ethical behavior by employees.
Answer (C) is incorrect because A code of conduct cannot guarantee that an organization will be shielded from liability in cases of fraud.
Answer (D) is incorrect because A code of conduct does not ease law enforcement’s investigative process.
