Test Bank for Ethical Obligations and Decision-Making in Accounting Text and Cases 14th Edition By Steven Mintz, William Miller

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Chapter 02 p p




Cognitive Processes and Ethical Decision Making in Accounting
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MultiplepChoicepQuestions



1. WhenpSallypispaskedpwhypshepshouldpsharepherptoyspwithpherpsister,psheprespondspbypsaying
p "BecausepmypmompsayspIphaveptopandpifpIpdon'tpI'llpgoptoptime-
out."pInpwhichpstagepofpmoralpdevelopmentpispSally?




A. ConventionalpMorality

B. NonconventionalpMorality

C. Postconventionalp Morality

D. PreconventionalpMorality


2. InpreferenceptopRest'spfour-
componentpModelpofpMorality,pwhichpcomponentpreflectspanpindividual'spwillingnessptopplacepethica
lpvaluespaheadpofpnon-ethicalpvaluespthatprelateptopself-interest?




A. MoralpCharacter

B. MoralpMotivation

C. MoralpSympathy

D. MoralpJudgment




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3. Thepcognitivepdevelopmentpapproachpreferspto:




A. Thepthoughtpprocesspfollowedpinpone'spmoralpdevelopment

B. Thepmethodpofpmoralpreasoningpusedpinpdecisionpmaking

C. Thepexercisepofpprofessionalpjudgmentpinpdecisionpmaking

D. Thepapproachptopgivingpvoiceptopone'spvalues


4. Kohlberg'spmodelpcanpbestpbepdescribedpas:




A. Thepvariouspphasespinpone'spmoralpdevelopmentpandprelatedplevelspofpmoralpreasoning

B. Apmodelpofpethicalpactionpthatpispbasedponpone'spmoralpdevelopment

C. Appredictiveptoolptopdeterminephowpappersonpwillpreasonpethicallypbasedponpone'spmoral
p development

D. Apmodelpofpage-specificplevelspofpmoralpreasoning


5. Inpthep"HeinzpandpthepDrug"pcasepdescribedpinpthepchapter,pifpHeinzpwaspreasoningpatpstagep5phe
p mightpdecideptopstealpthepdrugpbasedponpwhichpofpthepfollowingpreasoning?




A. Heinzpshouldpstealpthepmedicine,pbecausephepwillpbepmuchphappierpifphepsavesphispwife,pevenpifphe
p willphaveptopservepapprisonpsentence.

B. Heinzpshouldpstealpthepmedicine,pbecausephispwifepexpectspit.

C. Heinzpshouldpstealpthepmedicine,pbecauseptheplawpprohibitspexceptions.

D. Heinzpshouldpstealpthepmedicine,pbecausepeveryonephaspaprightptoplive,pregardlesspofptheplaw.




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Copyrightp©p2017pMcGraw-
HillpEducation.pAllprightspreserved.pNopreproductionporpdistributionpwithoutptheppriorpwrittenpconsentpofp McGraw-HillpEducation.
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ting Text and Cases 4th Edition Mintz
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6. WhichpofpthepfollowingpmightpNOTpdescribepHeinz'spthoughtpprocesspinpdecidingpwhetherptopsteal
p thepdrugpifphepwerepatpstagep6?




A. Heinzpshouldpstealpthepmedicine,pbecausepeveryonephaspaprightptoplive,pregardlesspofptheplaw.

B. Heinzpshouldpstealpthepmedicine,pbecausepsavingpaphumanplifepispapmorepfundamentalpvaluepthan
p theppropertyprightspofpanotherpperson.

C. Heinzpshouldpnotpstealpthepmedicine,pbecausepthatpviolatespthepgoldenprulepofphonestypand
p respect.

D. Heinzpshouldpnotpstealpthepmedicine,pbecausepthepscientistphaspaprightptopfairpcompensation.


7. Inpstagep1pofpKohlberg'spmodel,pethicalpreasoningpispmotivatedpby:




A. Fearpofppunishment

B. Satisfactionpofpone'spneeds

C. Followingptheplaw

D. Actingpbasedponpuniversalpethicalpprinciples


8. Inpstagep3pofpKohlberg'spmodel,pethicalpreasoningpispmotivatedpby:




A. Satisfactionpofpone'spneeds

B. Actingpinpthepbestpinterestspofpothers

C. Upholdingptheprights,pvalues,pandplegalpcontractspofpsociety

D. Actingpbasedponpuniversalpprinciples




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Copyrightp©p2017pMcGraw-
HillpEducation.pAllprightspreserved.pNopreproductionporpdistributionpwithoutptheppriorpwrittenpconsentpofp McGraw-HillpEducation.
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