Threats/Principles of Conceptual Framework

Hi,

“Directors are classifying something differently to enhance the cash position of the business. Discuss the ethical responsibility of the accountant”

Part of my answer is “Intimidation is also a possibility here as the Directors are likely to have power/influence over the Accountant and so the Accountant may feel the need to impress them for future prospects.”

I’m now realising that this might be described as ‘self-interest’. Would I get the marks for making a good point, or do you have to get the specific threat to get full marks in the exam?

Thanks,
Dan