Test Bank for Ethical Obligations and Decision-Making in Accounting Text and Cases, 6th Edition by Steven Mintz and William Miller, All Chapters 1-8

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Chapter 02 o o




Cognitive Processes and Ethical Decision Making in Accounting
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MultipleoChoiceoQuestions



1. WhenoSallyoisoaskedowhyosheoshouldoshareoherotoysowithoherosister,osheorespondsobyosaying
o "BecauseomyomomosaysoIohaveotooandoifoIodon'toI'llogootootime-
out."oInowhichostageoofomoralodevelopmentoisoSally?




A. ConventionaloMorality

B. NonconventionaloMorality

C. Postconventionalo Morality

D. PreconventionaloMorality


2. InoreferenceotooRest'sofour-
componentoModeloofoMorality,owhichocomponentoreflectsoanoindividual'sowillingnessotooplaceoethica
lovaluesoaheadoofonon-ethicalovaluesothatorelateotooself-interest?




A. MoraloCharacter

B. MoraloMotivation

C. MoraloSympathy

D. MoraloJudgment




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3. Theocognitiveodevelopmentoapproachorefersoto:




A. Theothoughtoprocessofollowedoinoone'somoralodevelopment

B. Theomethodoofomoraloreasoningousedoinodecisionomaking

C. Theoexerciseoofoprofessionalojudgmentoinodecisionomaking

D. Theoapproachotoogivingovoiceotooone'sovalues


4. Kohlberg'somodelocanobestobeodescribedoas:




A. Theovariousophasesoinoone'somoralodevelopmentoandorelatedolevelsoofomoraloreasoning

B. Aomodeloofoethicaloactionothatoisobasedoonoone'somoralodevelopment

C. Aopredictiveotoolotoodetermineohowoaopersonowilloreasonoethicallyobasedoonoone'somoral
o development

D. Aomodeloofoage-specificolevelsoofomoraloreasoning


5. Inotheo"HeinzoandotheoDrug"ocaseodescribedoinotheochapter,oifoHeinzowasoreasoningoatostageo5ohe
o mightodecideotoostealotheodrugobasedoonowhichoofotheofollowingoreasoning?




A. Heinzoshouldostealotheomedicine,obecauseoheowillobeomuchohappieroifoheosavesohisowife,oevenoifohe
o willohaveotooserveoaoprisonosentence.

B. Heinzoshouldostealotheomedicine,obecauseohisowifeoexpectsoit.

C. Heinzoshouldostealotheomedicine,obecauseotheolawoprohibitsoexceptions.

D. Heinzoshouldostealotheomedicine,obecauseoeveryoneohasoaorightotoolive,oregardlessoofotheolaw.




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6. WhichoofotheofollowingomightoNOTodescribeoHeinz'sothoughtoprocessoinodecidingowhetherotoosteal
o theodrugoifoheowereoatostageo6?




A. Heinzoshouldostealotheomedicine,obecauseoeveryoneohasoaorightotoolive,oregardlessoofotheolaw.

B. Heinzoshouldostealotheomedicine,obecauseosavingoaohumanolifeoisoaomoreofundamentalovalueothan
o theopropertyorightsoofoanotheroperson.

C. Heinzoshouldonotostealotheomedicine,obecauseothatoviolatesotheogoldenoruleoofohonestyoand
o respect.

D. Heinzoshouldonotostealotheomedicine,obecauseotheoscientistohasoaorightotoofairocompensation.


7. Inostageo1oofoKohlberg'somodel,oethicaloreasoningoisomotivatedoby:




A. Fearoofopunishment

B. Satisfactionoofoone'soneeds

C. Followingotheolaw

D. Actingobasedoonouniversaloethicaloprinciples


8. Inostageo3oofoKohlberg'somodel,oethicaloreasoningoisomotivatedoby:




A. Satisfactionoofoone'soneeds

B. Actingoinotheobestointerestsoofoothers

C. Upholdingotheorights,ovalues,oandolegalocontractsoofosociety

D. Actingobasedoonouniversaloprinciples




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HilloEducation.oAllorightsoreserved.oNooreproductionoorodistributionowithoutotheopriorowrittenoconsentoofo McGraw-HilloEducation.
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