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Accounting Text and Cases 4th Edition Mintz
Chapter 02 i
i Cognitive Processes and Ethical Decision Making in Accounting
i i i i i i i
Multiple iChoice iQuestions
1. When iSally iis iasked iwhy ishe ishould ishare iher itoys iwith iher isister, ishe iresponds iby
i saying i"Because imy imom isays iI ihave ito iand iif iI idon't iI'll igo ito itime-out." iIn iwhich
istage iof imoral idevelopment iis iSally?
A. Conventional iMorality
B. Nonconventional iMorality
C. Postconventional i Morality
D. Preconventional iMorality
2. In ireference ito iRest's ifour-component iModel iof iMorality, iwhich icomponent ireflects ian
iindividual's iwillingness ito iplace iethical ivalues iahead iof inon-ethical ivalues ithat irelate ito iself-
interest?
A. Moral iCharacter
B. Moral iMotivation
C. Moral iSympathy
D. Moral iJudgment
2-1
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3. The icognitive idevelopment iapproach irefers ito:
A. The ithought iprocess ifollowed iin ione's imoral idevelopment
B. The imethod iof imoral ireasoning iused iin idecision imaking
C. The iexercise iof iprofessional ijudgment iin idecision imaking
D. The iapproach ito igiving ivoice ito ione's ivalues
4. Kohlberg's imodel ican ibest ibe idescribed ias:
A. The ivarious iphases iin ione's imoral idevelopment iand irelated ilevels iof imoral ireasoning
B. A imodel iof iethical iaction ithat iis ibased ion ione's imoral idevelopment
C. A ipredictive itool ito idetermine ihow ia iperson iwill ireason iethically ibased ion ione's
moral idevelopment
i
D. A imodel iof iage-specific ilevels iof imoral ireasoning
5. In ithe i"Heinz iand ithe iDrug" icase idescribed iin ithe ichapter, iif iHeinz iwas ireasoning iat istage i5
ihe imight idecide ito isteal ithe idrug ibased ion iwhich iof ithe ifollowing ireasoning?
A. Heinz ishould isteal ithe imedicine, ibecause ihe iwill ibe imuch ihappier iif ihe isaves ihis iwife, ieven iif
i he iwill ihave ito iserve ia iprison isentence.
B. Heinz ishould isteal ithe imedicine, ibecause ihis iwife iexpects iit.
C. Heinz ishould isteal ithe imedicine, ibecause ithe ilaw iprohibits iexceptions.
D. Heinz ishould isteal ithe imedicine, ibecause ieveryone ihas ia iright ito ilive, iregardless iof ithe ilaw.
2-2
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, DOWNLOAD THE Test Bank for Ethical Obligations and Decision Making in
Accounting Text and Cases 4th Edition Mintz
6. Which iof ithe ifollowing imight iNOT idescribe iHeinz's ithought iprocess iin ideciding iwhether ito
i steal ithe idrug iif ihe iwere iat istage i6?
A. Heinz ishould isteal ithe imedicine, ibecause ieveryone ihas ia iright ito ilive, iregardless iof ithe ilaw.
B. Heinz ishould isteal ithe imedicine, ibecause isaving ia ihuman ilife iis ia imore ifundamental ivalue
i than ithe iproperty irights iof ianother iperson.
C. Heinz ishould inot isteal ithe imedicine, ibecause ithat iviolates ithe igolden irule iof ihonesty
i and irespect.
D. Heinz ishould inot isteal ithe imedicine, ibecause ithe iscientist ihas ia iright ito ifair icompensation.
7. In istage i1 iof iKohlberg's imodel, iethical ireasoning iis imotivated iby:
A. Fear iof ipunishment
B. Satisfaction iof ione's ineeds
C. Following ithe ilaw
D. Acting ibased ion iuniversal iethical iprinciples
8. In istage i3 iof iKohlberg's imodel, iethical ireasoning iis imotivated iby:
A. Satisfaction iof ione's ineeds
B. Acting iin ithe ibest iinterests iof iothers
C. Upholding ithe irights, ivalues, iand ilegal icontracts iof isociety
D. Acting ibased ion iuniversal iprinciples
2-3
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Accounting Text and Cases 4th Edition Mintz
Chapter 02 i
i Cognitive Processes and Ethical Decision Making in Accounting
i i i i i i i
Multiple iChoice iQuestions
1. When iSally iis iasked iwhy ishe ishould ishare iher itoys iwith iher isister, ishe iresponds iby
i saying i"Because imy imom isays iI ihave ito iand iif iI idon't iI'll igo ito itime-out." iIn iwhich
istage iof imoral idevelopment iis iSally?
A. Conventional iMorality
B. Nonconventional iMorality
C. Postconventional i Morality
D. Preconventional iMorality
2. In ireference ito iRest's ifour-component iModel iof iMorality, iwhich icomponent ireflects ian
iindividual's iwillingness ito iplace iethical ivalues iahead iof inon-ethical ivalues ithat irelate ito iself-
interest?
A. Moral iCharacter
B. Moral iMotivation
C. Moral iSympathy
D. Moral iJudgment
2-1
Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of
McGraw-Hill Education.
mynursytest.store
,DOWNLOAD THE Test Bank for Ethical Obligations and Decision Making in
Accounting Text and Cases 4th Edition Mintz
3. The icognitive idevelopment iapproach irefers ito:
A. The ithought iprocess ifollowed iin ione's imoral idevelopment
B. The imethod iof imoral ireasoning iused iin idecision imaking
C. The iexercise iof iprofessional ijudgment iin idecision imaking
D. The iapproach ito igiving ivoice ito ione's ivalues
4. Kohlberg's imodel ican ibest ibe idescribed ias:
A. The ivarious iphases iin ione's imoral idevelopment iand irelated ilevels iof imoral ireasoning
B. A imodel iof iethical iaction ithat iis ibased ion ione's imoral idevelopment
C. A ipredictive itool ito idetermine ihow ia iperson iwill ireason iethically ibased ion ione's
moral idevelopment
i
D. A imodel iof iage-specific ilevels iof imoral ireasoning
5. In ithe i"Heinz iand ithe iDrug" icase idescribed iin ithe ichapter, iif iHeinz iwas ireasoning iat istage i5
ihe imight idecide ito isteal ithe idrug ibased ion iwhich iof ithe ifollowing ireasoning?
A. Heinz ishould isteal ithe imedicine, ibecause ihe iwill ibe imuch ihappier iif ihe isaves ihis iwife, ieven iif
i he iwill ihave ito iserve ia iprison isentence.
B. Heinz ishould isteal ithe imedicine, ibecause ihis iwife iexpects iit.
C. Heinz ishould isteal ithe imedicine, ibecause ithe ilaw iprohibits iexceptions.
D. Heinz ishould isteal ithe imedicine, ibecause ieveryone ihas ia iright ito ilive, iregardless iof ithe ilaw.
2-2
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McGraw-Hill Education.
mynursytest.store
, DOWNLOAD THE Test Bank for Ethical Obligations and Decision Making in
Accounting Text and Cases 4th Edition Mintz
6. Which iof ithe ifollowing imight iNOT idescribe iHeinz's ithought iprocess iin ideciding iwhether ito
i steal ithe idrug iif ihe iwere iat istage i6?
A. Heinz ishould isteal ithe imedicine, ibecause ieveryone ihas ia iright ito ilive, iregardless iof ithe ilaw.
B. Heinz ishould isteal ithe imedicine, ibecause isaving ia ihuman ilife iis ia imore ifundamental ivalue
i than ithe iproperty irights iof ianother iperson.
C. Heinz ishould inot isteal ithe imedicine, ibecause ithat iviolates ithe igolden irule iof ihonesty
i and irespect.
D. Heinz ishould inot isteal ithe imedicine, ibecause ithe iscientist ihas ia iright ito ifair icompensation.
7. In istage i1 iof iKohlberg's imodel, iethical ireasoning iis imotivated iby:
A. Fear iof ipunishment
B. Satisfaction iof ione's ineeds
C. Following ithe ilaw
D. Acting ibased ion iuniversal iethical iprinciples
8. In istage i3 iof iKohlberg's imodel, iethical ireasoning iis imotivated iby:
A. Satisfaction iof ione's ineeds
B. Acting iin ithe ibest iinterests iof iothers
C. Upholding ithe irights, ivalues, iand ilegal icontracts iof isociety
D. Acting ibased ion iuniversal iprinciples
2-3
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McGraw-Hill Education.
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