Question 1

A criticism of the Kohlberg model is that it:
A) Suggests that people continue to change their decision priorities over time.
B) Considers development of moral reasoning necessary to be a moral person.
C) Makes deontological ethics superior to other ethical perspectives.
D) Considers all complexities of decision-making and behavior.

Accepted Answer

The Kohlberg model does not make deontological ethics superior to other ethical perspectives, but rather focuses on the development of moral reasoning and decision-making, which can apply to various ethical philosophies. The other options are either accurate or not relevant criticisms of the model.

Question 2

Rest's "Four Component Model of Morality" can best be described as:
A) A model of moral development based on one's diversity perspective
B) A model of the relationship between ethical action and one's level of moral development
C) A model of moral judgment based on one's possession of certain virtues of behavior
D) An approach to ethical decision making based on prescribed steps in making ethical decisions

Accepted Answer

Rest's "Four Component Model of Morality" focuses on the relationship between ethical action and one's level of moral development, with four components including moral sensitivity, moral judgment, moral motivation, and moral character. It is not based on diversity perspective, possession of certain virtues of behavior, or prescribed steps in making ethical decisions as in the other answer choices.

Question 3

James Rest's model of ethical action involves four components inherent to the ethical decision-making process. Which of the following relates to a person's moral judgment of what ought to be done?
A) Interpreting a situation as a moral dilemma
B) Willingness to place ethical values ahead of non-ethical values
C) Intention to act ethically aligning to his values
D) Outcome of one's prescriptive reasoning

Accepted Answer

Outcome of one's prescriptive reasoning relates to a person's moral judgment of what ought to be done. Interpreting a situation as a moral dilemma involves recognizing a situation as having ethical implications, willingness to place ethical values ahead of non-ethical values relates to a person's commitment to ethical values, and intention to act ethically aligning with one's values involves a person's determination to act based on his or her moral judgment but does not necessarily relate directly to what the person believes ought to be done.

Question 4

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

Accepted Answer

Individuals who reason at stage 6 incorporate ethical reasoning based on universal ethical principles, which are not dependent on laws or social orders, and go beyond a rational calculation of benefits and harms.

Question 5

Yvonne is preparing a tax return for Jack. Jack wants to claim his nephew as a dependent even though he does not meet the criteria. Jack says if Yvonne does not list his nephew as a dependent, he will fire her and find a new tax accountant. Yvonne refuses because it is illegal to claim a dependent that does not meet the qualifications. Based on Yvonne's decision, she is likely reasoning at which stage of Kohlberg's moral development model?
A) Stage 2
B) Stage 3
C) Stage 4
D) Stage 5

Accepted Answer

Yvonne is likely reasoning at Stage 4 of Kohlberg's moral development model, which is the Law and Order Orientation stage. This stage is characterized by individuals following the rules and laws because they believe they are essential for maintaining social order and respect for authority. Yvonne is refusing to claim Jack's nephew as a dependent because it is illegal, which suggests that she is following the rules and laws to maintain social order.

Question 6

In Thorne's model of ethical decision making, the instrumental virtues relate to:
A) Moral sensitivity
B) Ethical reasoning
C) Ethical motivation
D) Ethical character

Accepted Answer

Instrumental virtues in Thorne's model relate to ethical character, which involves the traits and dispositions that enable individuals to act ethically.

Question 7

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.

Accepted Answer

Stage 6 of Kohlberg's moral development theory is based on universal ethical principles. The decision would be guided by principles of justice and human rights, rather than legal or property rights.

Question 8

The ethical domain in accounting and auditing refers to:
A) The important constituent groups affected by accounting and auditing work
B) The stages of the moral development of accountants and auditors
C) The decision making process followed by accountants and auditors
D) The rules of conduct in the AICPA Code of Professional Conduct

Accepted Answer

The answer of The ethical domain in accounting and auditing...

Question 9

The results of studies indicate that CPAs reason primarily at:
A) Stages 1 and 2
B) Stages 2 and 3
C) Stages 3 and 4
D) Stages 4 and 5

Accepted Answer

CPAs (Certified Public Accountants) are professionals who are expected to adhere to high ethical standards and make decisions based on established rules and the greater good for society. This aligns with Kohlberg's stages of moral development, specifically stages 3 and 4. Stage 3 focuses on interpersonal accord and conformity, while stage 4 emphasizes authority and maintaining social order. These stages reflect the ethical reasoning and decision-making required in the accounting profession.

Question 10

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

Accepted Answer

In stage 5 of Kohlberg's model, ethical reasoning is motivated by upholding the rights, values, and legal contracts of society, emphasizing the importance of laws that are grounded in rational and social contracts.

Question 11

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

Accepted Answer

Sally is demonstrating preconventional morality because she is only following the rules to avoid punishment or gain rewards, rather than considering the needs or feelings of her sister. In this stage, individuals follow rules to avoid being punished or to gain a reward. They do not consider the needs or feelings of others.

Question 12

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 the belief that one will not report incidents of wrongdoing if they believe others will report it
C) A predictive tool to determine how a person will reason ethically based on one's views on diversity
D) A model of age-specific levels of moral reasoning

Accepted Answer

Kohlberg's model is a description of the different stages or phases of moral development that individuals go through, from simple fear of punishment to developing a sense of universal ethics and principles. It also includes levels of moral reasoning that correspond to each stage.

Question 13

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

Accepted Answer

In stage 3 of Kohlberg's model, ethical reasoning is motivated by acting in the best interests of others, focusing on interpersonal relationships and conformity to social norms for approval.

Question 14

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.

Accepted Answer

At stage 5 of Kohlberg's stages of moral development, individuals recognize the importance of upholding basic rights and values, even if they conflict with the law. Therefore, Heinz might decide to steal the drug based on the reasoning that everyone has a right to live, which is a higher moral principle than the law against stealing.

Question 15

Thorne's "Integrated Model of Ethical Decision Making" can best be described as:
A) A depiction of a model of moral development
B) A depiction of how the Principles in the AICPA Code of Professional Conduct influences decision making
C) A model of the role of virtue in decision making
D) A model of the role of moral development and virtue in decision making

Accepted Answer

Thorne's "Integrated Model of Ethical Decision Making" incorporates both moral development and virtue into the decision-making process. The model includes five steps: (1) recognizing the ethical issue, (2) gathering information, (3) evaluating alternative actions, (4) making a decision, and (5) reflecting on the decision made. The model emphasizes the importance of considering personal values and virtues in addition to ethical principles when making decisions.

Question 16

Assume you were assigned a term paper and decided to surf the web to identify a provider of papers for a fee. You chose what you thought was the best paper available. With respect to Rest's model of morality it can be said that:
A) Your actions lack moral sensitivity
B) Your actions are based on moral judgments
C) You are making judgments based on expectations of your peer group
D) You have made a decision based on the common good

Accepted Answer

Your decision to purchase a paper for a fee rather than completing the assignment yourself shows a lack of moral sensitivity. It is not taking into consideration the ethical implications of cheating and plagiarism.

Question 17

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

Accepted Answer

The cognitive development approach refers to the way individuals think and understand the world around them, including how they develop their sense of morality. It involves the processes of perceiving, reasoning, and problem-solving, and how these processes develop throughout a person's life. Therefore, option A is the best choice as it accurately describes the cognitive development approach.

Question 18

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

Accepted Answer

In stage 1 of Kohlberg's model, ethical reasoning is motivated by fear of punishment. The individual is concerned with avoiding punishment and seeks to satisfy their own needs. They do not take into account the needs or viewpoints of others. This stage is common in young children and individuals with limited cognitive abilities.

Question 19

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

Accepted Answer

Moral motivation reflects an individual's willingness and commitment to prioritize ethical values over non-ethical values that relate to self-interest. Moral character refers to an individual's established patterns of behavior, while moral sympathy reflects an individual's ability to empathize with others and understand their viewpoints. Moral judgment refers to an individual's ability to reason and make ethical decisions.

Question 20

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 based on the current accounting rules. Which stage of Kohlberg' Stages of Moral Development is the accounting reasoning?
A) Stage 2
B) Stage 3
C) Stage 4
D) Stage 5

Accepted Answer

The accountant's decision to correct the accounts receivable to reflect the accurate amount, despite the client's request to ignore the mistake, aligns with Stage 4 of Kohlberg's Stages of Moral Development. This stage is characterized by a respect for authority, fixed rules, and the maintenance of social order. The accountant is adhering to established accounting rules and ethical standards, prioritizing these principles over personal relationships or individual gain.

Quiz 2: Cognitive Processes and Ethical Decision Making in Accounting

A criticism of the Kohlberg model is that it:

Rest's "Four Component Model of Morality" can best be described as:

James Rest's model of ethical action involves four components inherent to the ethical decision-making process. Which of the following relates to a person's moral judgment of what ought to be done?

Individuals who reason at stage 6 incorporate ethical reasoning based on:

In Thorne's model of ethical decision making, the instrumental virtues relate to:

Which of the following might NOT describe Heinz's thought process in deciding whether to steal the drug if he were at stage 6?

The ethical domain in accounting and auditing refers to:

The results of studies indicate that CPAs reason primarily at:

In stage 5 of Kohlberg's model, ethical reasoning is motivated by:

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?

Kohlberg's model can best be described as:

In stage 3 of Kohlberg's model, ethical reasoning is motivated by:

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?

Thorne's "Integrated Model of Ethical Decision Making" can best be described as:

Assume you were assigned a term paper and decided to surf the web to identify a provider of papers for a fee. You chose what you thought was the best paper available. With respect to Rest's model of morality it can be said that:

The cognitive development approach refers to:

In stage 1 of Kohlberg's model, ethical reasoning is motivated by:

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?