Association of Chartered Certified Accountants (ACCA) Certification Practice Test

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Prepare for the ACCA Certification Exam. Master concepts with flashcards and multiple-choice questions, each with explanations and hints. Get exam ready today!

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Which influence on ethical behavior relates to personal values and moral beliefs?

National and cultural beliefs
Personal integrity
Education and employment
Moral imagination

The correct answer is: Personal integrity

The influence on ethical behavior that relates to personal values and moral beliefs is personal integrity. Personal integrity involves an individual's adherence to their own moral principles and values, which plays a crucial role in guiding their decisions and actions. When individuals act with integrity, they are consistent in their ethical values, even when faced with challenges or temptations that may compromise those values. This internal compass shapes how a person perceives right and wrong, leading them to make choices that align with their principles. Personal integrity ensures that ethical behavior is not solely influenced by external factors, such as the norms of a particular culture or the expectations of an employer, but instead reflects a deeper commitment to one’s own beliefs and values. In contrast, national and cultural beliefs, education and employment, and moral imagination may influence ethical behavior as well, but they are more external or situational factors rather than the foundational beliefs and values that intrinsically motivate an individual's ethical stance.