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ACCA《P1专业会计师》考试复习指导6_第2页

考试网  [ 2016年6月16日 ] 【

  (2) The companies don’t have any moral standpoint of its own, thereforeis devoid of any moral obligation.

  (Normativeview)

  (1) From the point of normative view, themotivation of companies to fulfill the responsibilities towards stakeholder isthat they have consciousness of accepting moral duty towards others.

  (2) The companies is altruistic, and haveethical, philanthropic responsibilities in addition to economic, legalresponsibilities.

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