Moral framing
Moral framing is the way language and presentation draw attention to, or conceal, the ethical dimensions of a decision. A description can make the same underlying conduct appear routine, troubling or urgent. Careful analysis identifies the actual action and affected parties rather than relying on its label.
Worked example
A manager calls deliberate understatement of supplier payments “cash optimisation”. Reframing it as knowingly withholding money that is due makes its effect on suppliers clearer.
Common mistake
Assuming a neutral or technical label removes an ethical issue, or treating emotive wording alone as proof of wrongdoing.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Supporting | September 2026–June 2027 |