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One of the Fundamental Principles of the Code of Ethics

question 47

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One of the fundamental principles of the Code of Ethics for Professional Accountants deals with professional behaviour.This requires accountants to:


Definitions:

Constructionist Perspective

A theoretical viewpoint holding that social phenomena and categories are not natural but instead constructed through social processes, including the roles of power and social institutions.

Constructionists

Advocates of an approach or belief that concepts or identities are socially constructed rather than inherently fixed.

Positions of Power

Roles or standings within a society, organization, or group that grant individuals authority and influence over others.

Higher-Consensus Deviance

Activities or behaviors that are widely recognized and agreed upon by society as deviant or unacceptable.

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