In the Code of Ethics for Professional Accountants, the advantage of general statements of ideal conduct, as opposed to specific rules of behaviour, is:
A) the ability to enforce the ideals.
B) the emphasis on positive activities.
C) the enforceability of minimum behaviour and performance standards.
D) the tendency to define the rules as maximum rather than minimum standards.

Question

Quizplus · Accepted Answer

General statements of ideal conduct allow for a greater emphasis on positive behaviors and ethical values, rather than solely focusing on minimum standards of behavior. This approach allows for greater flexibility and adaptability in responding to complex ethical situations, and encourages accountants to aspire to the highest standards of integrity and professionalism. Specific rules of behavior, while easier to enforce, may not capture the full range of ethical considerations that can arise in accounting practice.

In the Code of Ethics for Professional Accountants, the Advantage