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Ethical decision making

American accounting association

model (AAA)

1.1 AAA model

The American Accounting Association model provides a framework
within which an ethical decision can be made.

The seven questions in the model are:

 What are the facts of the case?

 What are the ethical issues in the case?

 What are the norms, principles and values related to the case

 What are the alternative courses of action?

 What is the best course of action that is consistent with the norms,
principles and values identified in step 3?

 What are the consequences of each possible course of action?

 What is the decision?

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