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    PracticeACCAACCA BT — Business & Technology Practice Exam 6Question 29
    Medium2 marksMultiple Choice
    Professional ethicsSection ASyllabus FEthics

    ACCA · Question 29 · Professional ethics

    The Procurement Director of a tech hardware company is responsible for selecting a supplier for rare earth metals. One of the bidding suppliers offers the Director an all-expenses-paid luxury vacation to the Maldives. If the Director accepts, which fundamental ethical principle is most directly compromised?

    Answer options:

    A.

    Confidentiality

    B.

    Professional Competence

    C.

    Objectivity

    D.

    Professional Behaviour

    How to approach this question

    Consider what the gift is meant to do: influence the Director's decision. When a decision is influenced by personal gain rather than facts, it lacks objectivity.

    Full Answer

    C.Objectivity✓ Correct
    Objectivity is the principle of making decisions without bias, conflict of interest, or undue influence. Accepting lavish gifts creates a self-interest threat that directly compromises the ability to remain objective in the supplier selection process.

    Common mistakes

    Selecting Integrity. While accepting a bribe lacks integrity, the *direct* impact on the decision-making process is a loss of Objectivity.
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