Compliance-based ethical approach
A compliance-based ethical approach emphasises rules, monitoring and consequences to encourage acceptable conduct and prevent breaches. Clear expectations and enforcement can help, but people also need judgment and a culture that supports responsible behaviour where rules are incomplete. This organisational ethics approach differs from classifying an entire national governance system as rules-based.
Worked example
A company sets gift limits, requires declarations, monitors exceptions and disciplines deliberate breaches. It also needs staff to recognise improper influence that does not fit a simple monetary threshold.
Common mistake
Assuming conduct is ethical whenever a written rule does not forbid it, or equating an employer’s policy with all professional and legal obligations.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Supporting | September 2026–June 2027 |
| ACCA | SBL | Supporting | September 2026–June 2027 |
| FIA | FBT | Supporting | September 2026–June 2027 |