Main models to use

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    Hi, could anyone advise on what they think are the main models to remeber for the exam? Ones that may help answer the questions?


    Avatar of fbawany
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    For Ethics
    1. American Accounting Association (AAA)
    Remember the 7 questions
    2. Tucker’s model
    Remember the 5 questions
    3. Kholber’s 4 stages
    4. Gray, Owen & Adams

    For Risk Management
    1. TARA or SARA
    Transfer, Avoid, Reduce & Acceptance

    For CSR
    1. Full cost accounting & Triple Bottom Line (TBL)

    Then also remember the board committees (Nomination, Audit, Remuneration & Risk) along with their composition and thier roles.

    I’m sure there are others, but these are the ones I can think of at the moment

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