DOWNLOAD THE Test Bank for Ethical Obligations and Decision Making in
Accounting Text and Cases 4th Edition Mintz
Chapter 01
Cognitive Processes and Ethical
Decision Making in Accounting
Multiple Choice Questions
1. When Sally is asked why she should share her toys with her sister, she responds by saying
"Because my mom says I have to and if I don't I'll go to time-out." In which stage of moral
development is Sally?
A. Conventional Morality
B. Nonconventional Morality
C. Postconventional Morality
D. Preconventional Morality
2. In reference to Rest's four-component Model of Morality, which component reflects an individual's
willingness to place ethical values ahead of non-ethical values that relate to self-interest?
A. Moral Character
B. Moral Motivation
C. Moral Sympathy
D. Moral Judgment
2-1
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,DOWNLOAD THE Test Bank for Ethical Obligations and Decision Making in
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3. The cognitive development approach refers to:
A. The thought process followed in one's moral development
B. The method of moral reasoning used in decision making
C. The exercise of professional judgment in decision making
D. The approach to giving voice to one's values
4. Kohlberg's model can best be described as:
A. The various phases in one's moral development and related levels of moral reasoning
B. A model of ethical action that is based on one's moral development
C. A predictive tool to determine how a person will reason ethically based on one's moral
development
D. A model of age-specific levels of moral reasoning
5. In the "Heinz and the Drug" case described in the chapter, if Heinz was reasoning at stage 5 he
might decide to steal the drug based on which of the following reasoning?
A. Heinz should steal the medicine, because he will be much happier if he saves his wife, even if he
will have to serve a prison sentence.
B. Heinz should steal the medicine, because his wife expects it.
C. Heinz should steal the medicine, because the law prohibits exceptions.
D. Heinz should steal the medicine, because everyone has a right to live, regardless of the law.
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 of the following might NOT describe Heinz's thought process in deciding whether to steal
the drug if he were at stage 6?
A. Heinz should steal the medicine, because everyone has a right to live, regardless of the law.
B. Heinz should steal the medicine, because saving a human life is a more fundamental value than
the property rights of another person.
C. Heinz should not steal the medicine, because that violates the golden rule of honesty and
respect.
D. Heinz should not steal the medicine, because the scientist has a right to fair compensation.
7. In stage 1 of Kohlberg's model, ethical reasoning is motivated by:
A. Fear of punishment
B. Satisfaction of one's needs
C. Following the law
D. Acting based on universal ethical principles
8. In stage 3 of Kohlberg's model, ethical reasoning is motivated by:
A. Satisfaction of one's needs
B. Acting in the best interests of others
C. Upholding the rights, values, and legal contracts of society
D. Acting based on universal principles
2-3
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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
9. In stage 5 of Kohlberg's model, ethical reasoning is motivated by:
A. Acting in the best interests of others
B. Following the law
C. Upholding the rights, values, and legal contracts of society
D. Acting based on universal principles
10. Individuals who reason at stage 6 incorporate ethical reasoning based on:
A. The morality of law and duty to the social order
B. A rational calculation of benefits and harms to society
C. Universal ethical principles
D. All of the above
11. A client asks his accountant to ignore a mistake which overstated the accounts receivable account.
The accountant decides that the accounts receivable account has to be corrected to state the
correct amount. Which stage of Kohlberg' Stages of Moral Development is the accounting
reasoning?
A. Stage 2
B. Stage 3
C. Stage 4
D. Stage 5
2-4
Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of
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Accounting Text and Cases 4th Edition Mintz
Chapter 01
Cognitive Processes and Ethical
Decision Making in Accounting
Multiple Choice Questions
1. When Sally is asked why she should share her toys with her sister, she responds by saying
"Because my mom says I have to and if I don't I'll go to time-out." In which stage of moral
development is Sally?
A. Conventional Morality
B. Nonconventional Morality
C. Postconventional Morality
D. Preconventional Morality
2. In reference to Rest's four-component Model of Morality, which component reflects an individual's
willingness to place ethical values ahead of non-ethical values that relate to self-interest?
A. Moral Character
B. Moral Motivation
C. Moral Sympathy
D. Moral Judgment
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 cognitive development approach refers to:
A. The thought process followed in one's moral development
B. The method of moral reasoning used in decision making
C. The exercise of professional judgment in decision making
D. The approach to giving voice to one's values
4. Kohlberg's model can best be described as:
A. The various phases in one's moral development and related levels of moral reasoning
B. A model of ethical action that is based on one's moral development
C. A predictive tool to determine how a person will reason ethically based on one's moral
development
D. A model of age-specific levels of moral reasoning
5. In the "Heinz and the Drug" case described in the chapter, if Heinz was reasoning at stage 5 he
might decide to steal the drug based on which of the following reasoning?
A. Heinz should steal the medicine, because he will be much happier if he saves his wife, even if he
will have to serve a prison sentence.
B. Heinz should steal the medicine, because his wife expects it.
C. Heinz should steal the medicine, because the law prohibits exceptions.
D. Heinz should steal the medicine, because everyone has a right to live, regardless of the law.
2-2
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
6. Which of the following might NOT describe Heinz's thought process in deciding whether to steal
the drug if he were at stage 6?
A. Heinz should steal the medicine, because everyone has a right to live, regardless of the law.
B. Heinz should steal the medicine, because saving a human life is a more fundamental value than
the property rights of another person.
C. Heinz should not steal the medicine, because that violates the golden rule of honesty and
respect.
D. Heinz should not steal the medicine, because the scientist has a right to fair compensation.
7. In stage 1 of Kohlberg's model, ethical reasoning is motivated by:
A. Fear of punishment
B. Satisfaction of one's needs
C. Following the law
D. Acting based on universal ethical principles
8. In stage 3 of Kohlberg's model, ethical reasoning is motivated by:
A. Satisfaction of one's needs
B. Acting in the best interests of others
C. Upholding the rights, values, and legal contracts of society
D. Acting based on universal principles
2-3
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
9. In stage 5 of Kohlberg's model, ethical reasoning is motivated by:
A. Acting in the best interests of others
B. Following the law
C. Upholding the rights, values, and legal contracts of society
D. Acting based on universal principles
10. Individuals who reason at stage 6 incorporate ethical reasoning based on:
A. The morality of law and duty to the social order
B. A rational calculation of benefits and harms to society
C. Universal ethical principles
D. All of the above
11. A client asks his accountant to ignore a mistake which overstated the accounts receivable account.
The accountant decides that the accounts receivable account has to be corrected to state the
correct amount. Which stage of Kohlberg' Stages of Moral Development is the accounting
reasoning?
A. Stage 2
B. Stage 3
C. Stage 4
D. Stage 5
2-4
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McGraw-Hill Education.
mynursytest.store
