2021年第一学期澳洲注册管帐师测验EG《道德与管理》操练题：

Which one of the following describes the way that accounting interacts with society

and organisations?

Which one of the following describes the way that accounting interacts with society

and organisations?

A Accounting can change society’s behaviour through changes in accounting policy.

B Accounting responds to the needs of society and as such reacts to change rather than

creating change.

C Accounting is not appropriately placed to make changes in society because accountants

are more interested in making money than in seeking what is best for society.

D Accounting involves recording and reporting useful information, and, as such, it should remain impartial and objective and not be concerned about people, organisations and societies