How Do I Approach an Ethics Question?

Hi Tutor MJ

I am in the middle of preparing myself for the upcoming Management Case Study Exam. When I look at the previous papers, there are lots of ethical questions.

My question is should we always take a side and put arguments to support the “yes” or “no”, or is it ok to elaborate on both sides? How should I approach an Ethics question?

I look forward to your response.


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Dear Desmond

Ethics is one area that you should really pay attention to. It definitely comes up on the exams more often than not.

CIMA loves Ethics. I don’t know how many times you hear me say that in class, but it’s the truth. CIMA is committed to maintaining the highest ethical and professional standards of management accountants.

Since this is a staple in any case study exam, it would be good to know how to approach it. Here’s a process according to CIMA:

  1. Highlight the problem
  2. Identify what the ethical issue is, which ethical standard is affected
  3. Analyse the consequences if the problem is not corrected
  4. Evaluate options to correct the situation
  5. Finally, a recommendation (and don’t skimp on your justification and action points).

Following this process should help you cover most, if not all, the areas of an unethical situation. I hope this helps you in addressing Ethics. All the best for the exam!

Your tutor

For Astranti’s various Ethics offerings, here are links for the OCS Ethics Pack, MCS Ethics Pack, and SCS Ethics Pack.

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