In the Code of Ethics for Professional Accountants, the Advantage

question 7

Multiple Choice

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.

---

Definitions:

Eustress

Positive stress that motivates and enhances one's functioning or performance.

External Locus of Control

The belief that one's life outcomes are largely determined by external forces beyond one's personal control or influence.

High Self-efficacy Expectations

The belief in one's own ability to succeed in specific situations or accomplish a task, which can play a significant role in how goals, tasks, and challenges are approached.

Self-defeating Behavior

Actions or attitudes that undermine one's own success or well-being.