ACCA考试09年6月P1试题答案七

　　2010年ACCA12月份考试时间为12月6日-15日。为了方便广大考生复习，正保会计网校ACCA试题中心将会为大家呈现ACCA历年试题及答案。

　　（c） Accounting profession and deep green（or deep ecologist）position

　　Mr Nahum’s remarks are similar to some of the positions espoused by deep green theorists，tending as they are，towards the anti-capitalist and the anti-corporatist political left.

　　Biased and value laden – the belief that accounting （and other professions） work within an unstated set of contestable values. The deep green position argues that accounting is captured by the minority interests of capitalism and acts as the ‘servant’ of capital.

　　Environmental degradation is a key charge made by deep greens against business in general and，by implication，against accountants. Accountants serve the interests of business （rather than the environment） and hence accountants are complicit in the creation of environmental damage by their unquestioning adherence （in the opinion of the deep greens）to a set of rules that supports capital. Poverty and ‘animal rights’ are themes raised by deep greens as items that should be on accounting’s agenda. One view among some deep greens is that humans have no more moral rights than animals and that activities perpetuating animal unfairness or human poverty should be challenged by accounting as a profession.

　　Inter and intra-generational ‘social injustices’ are often cited as problems with the ‘unfettered’ capitalist business model which，the deep greens argue，accounting supports and is therefore complicit in. Some business activities result in wealth disparities in this generation（intra-generational）and deprive future generations of resources （inter-generational injustice）。

　　[Tutorial note：allow for other valid approaches to this answer.]

[上一页]                 [下一页]