Test Bank for Ethical Obligations and Decision-Making in Accounting Text and Cases 6th Edition By Steven Mintz, William Miller

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Chapter 02 Coc c




gnitive Processes and Ethical Decision Making in Accounting
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MultiplecChoicecQuestions



1. WhencSallyciscaskedcwhycshecshouldcsharecherctoyscwithchercsister,cshecrespondscbycsayingc"
BecausecmycmomcsayscIchavectocandcifcIcdon'tcI'llcgoctoctime-
out."cIncwhichcstagecofcmoralcdevelopmentciscSally?




A. ConventionalcMorality

B. NonconventionalcMorality

C. Postconventionalc Morality

D. PreconventionalcMorality


2. IncreferencectocRest'scfour-
componentcModelcofcMorality,cwhichccomponentcreflectscancindividual'scwillingnessctocplacecethicalc
valuescaheadcofcnon-ethicalcvaluescthatcrelatectocself-interest?




A. MoralcCharacter

B. MoralcMotivation

C. MoralcSympathy

D. MoralcJudgment




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3. Theccognitivecdevelopmentcapproachcreferscto:




A. Thecthoughtcprocesscfollowedcincone'scmoralcdevelopment

B. Thecmethodcofcmoralcreasoningcusedcincdecisioncmaking

C. Thecexercisecofcprofessionalcjudgmentcincdecisioncmaking

D. Thecapproachctocgivingcvoicectocone'scvalues


4. Kohlberg'scmodelccancbestcbecdescribedcas:




A. Thecvariouscphasescincone'scmoralcdevelopmentcandcrelatedclevelscofcmoralcreasoning

B. Acmodelcofcethicalcactioncthatciscbasedconcone'scmoralcdevelopment

C. Acpredictivectoolctocdeterminechowcacpersoncwillcreasoncethicallycbasedconcone'scmoralcd
evelopment

D. Acmodelcofcage-specificclevelscofcmoralcreasoning


5. Incthec"HeinzcandcthecDrug"ccasecdescribedcincthecchapter,cifcHeinzcwascreasoningcatcstagec5checm
ightcdecidectocstealcthecdrugcbasedconcwhichcofcthecfollowingcreasoning?




A. Heinzcshouldcstealcthecmedicine,cbecausechecwillcbecmuchchappiercifchecsaveschiscwife,cevencifchecwi
llchavectocservecacprisoncsentence.

B. Heinzcshouldcstealcthecmedicine,cbecausechiscwifecexpectscit.

C. Heinzcshouldcstealcthecmedicine,cbecausectheclawcprohibitscexceptions.

D. Heinzcshouldcstealcthecmedicine,cbecauseceveryonechascacrightctoclive,cregardlesscofctheclaw.




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6. WhichcofcthecfollowingcmightcNOTcdescribecHeinz'scthoughtcprocesscincdecidingcwhetherctocstealct
hecdrugcifchecwerecatcstagec6?




A. Heinzcshouldcstealcthecmedicine,cbecauseceveryonechascacrightctoclive,cregardlesscofctheclaw.

B. Heinzcshouldcstealcthecmedicine,cbecausecsavingcachumanclifeciscacmorecfundamentalcvaluecthanct
hecpropertycrightscofcanothercperson.

C. Heinzcshouldcnotcstealcthecmedicine,cbecausecthatcviolatescthecgoldencrulecofchonestycandcr
espect.

D. Heinzcshouldcnotcstealcthecmedicine,cbecausecthecscientistchascacrightctocfairccompensation.


7. Incstagec1cofcKohlberg'scmodel,cethicalcreasoningciscmotivatedcby:




A. Fearcofcpunishment

B. Satisfactioncofcone'scneeds

C. Followingctheclaw

D. Actingcbasedconcuniversalcethicalcprinciples


8. Incstagec3cofcKohlberg'scmodel,cethicalcreasoningciscmotivatedcby:




A. Satisfactioncofcone'scneeds

B. Actingcincthecbestcinterestscofcothers

C. Upholdingcthecrights,cvalues,candclegalccontractscofcsociety

D. Actingcbasedconcuniversalcprinciples




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9. Incstagec5cofcKohlberg'scmodel,cethicalcreasoningciscmotivatedcby:




A. Actingcincthecbestcinterestscofcothers

B. Followingctheclaw

C. Upholdingcthecrights,cvalues,candclegalccontractscofcsociety

D. Actingcbasedconcuniversalcprinciples


10. Individualscwhocreasoncatcstagec6cincorporatecethicalcreasoningcbasedcon:




A. Thecmoralitycofclawcandcdutyctocthecsocialcorder

B. Acrationalccalculationcofcbenefitscandcharmsctocsociety

C. Universalcethicalcprinciples

D. Allcofcthecabove


11. Acclientcaskschiscaccountantctocignorecacmistakecwhichcoverstatedcthecaccountscreceivablecaccount.cT
hecaccountantcdecidescthatcthecaccountscreceivablecaccountchasctocbeccorrectedctocstatectheccorrect
camount.cWhichcstagecofcKohlberg'cStagescofcMoralcDevelopmentciscthecaccountingcreasoning?




A. Stagec2

B. Stagec3

C. Stagec4

D. Stagec5




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