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Social and Environmental Ethics Gray, Owen and Adams (1996) provided a framework for classifying different groups of people and their views of the relationship between

Social and Environmental Ethics

Gray, Owen and Adams (1996) provided a framework for classifying different groups of people and their views of the relationship between business organisation and society. They identified seven different positions that might be taken on the responsibility of companies towards society and the environment.

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(i)Explain briefly the nature of these seven different positions, and suggest how the analysis of Gray, Owen and Adams can contribute to an understanding of ethics for professional forensic accountants. [20 Marks]

(ii)Distinguish between principles based and rules based code of professional ethics for professional forensic accountants and explain the consequences of unethical behavior as articulated by the PAAB Act.

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