Page 153 - Microsoft Word - 00 P1 IW Prelims.docx

Chapter 12

Ethical theories

Outcome

By the end of this session you should be able to:

 explain and distinguish between the ethical theories of relativism and
absolutism

 explain, in an accounting and governance context, Kohlberg’s levels of human
moral development

 describe and distinguish between deontological and
teleological/consequentialist approaches to ethics

 describe and evaluate Gray, Owen & Adams' (1996) seven positions on social
responsibility

 describe and evaluate other constructions of corporate and personal ethical
stance

 describe and analyse the variables determining the cultural context of ethics
and corporate and social responsibility (CSR).

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 12 of your Study Text

147