Which of the Following Statements Regarding the Competence of an Accountant

question 34

Multiple Choice

Which of the following statements regarding the competence of an accountant is true? The accountant must:

• A) strive continually to improve technical services and keep knowledge up-to-date.
• B) not breach the trust of clients and employers.
• C) not disclose information acquired in the course of professional work, except where there is a legal or professional duty to disclose.
• D) at all times safeguard the interest of the clients and employers, provided it does not conflict with their duty to the community.

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Definitions:

Kurt Lewin

is known as the father of modern social psychology, who developed theories on group dynamics and organizational development.

Force Field Analysis

A method developed by Kurt Lewin to analyze the factors that support or hinder a particular situation or desired change by identifying and evaluating driving and restraining forces.

Resisting Forces

Factors that oppose or hinder change within an organization or system, making transformation efforts challenging.

Resistance To Change

The opposition or pushback from individuals or groups when they perceive that a change being introduced threatens their status quo or comfort zone.