Ethical relativism
Ethical relativism treats moral judgments as dependent on a cultural, social or individual standpoint rather than on one universally valid standard. It helps explain disagreement, but describing different practices is not the same as establishing that all practices are equally acceptable. Professional obligations and applicable law still require separate analysis.
Worked example
A manager claims that gifts to purchasing staff are acceptable because local custom permits them. The accountant examines that claim against independence, corruption risks and applicable requirements instead of assuming custom decides the issue.
Common mistake
Using “everyone here does it” as a complete ethical defence, or assuming that recognising cultural differences requires accepting every practice.
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 |