ACCA F1 Accountant in Business Course Notes ACF1CN07 - download pdf or read online

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Extra info for ACCA F1 Accountant in Business Course Notes ACF1CN07

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Understand the environment in which ethical decisions are made. • Evaluate the role of ethics in an accountant's working life. Exam Context Ethics does not appear on the pilot paper, but it is something that is relevant to all professional and organisational behaviour, so it could be included in a question on any topic on future papers. Qualification Context Ethical considerations are reflected across several papers and impact on the way that students and qualified accountants act. Business Context Legislation and public reaction to events are ensuring that modern day business people pay significantly more attention to ethical ways of working.

3 The Hofstede model (developed by Gert Hofstede in 1980) explains key cultural differences and values, rating different countries on a scale. In particular, Hofstede pointed out that countries differ on the following dimensions: (a) Power distance. This dimension measures how far superiors are expected to exercise power. (b) Uncertainty avoidance. Some cultures prefer clarity and order, whereas others are prepared to accept change. (c) Individualism-collectivism. In some countries individual achievement is what matters.

True or false? A True B False (1 mark) Which of the following is not an advantage of a database? A Reduced storage costs B Data meets all users needs C Security D Reduced duplication of data (2 marks) Which of the following types of information systems does not operate on the managerial level? 1 D An industry wide analysis of market shares includes information obtained from outside the company and so is classified as being external (even if it is produced by the company itself). 2 C Good information should always be targeted to the user's requirements.

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