Question 1

The term "System 1" is used to describe how our brains make ethical decisions in a:
A) Rapid, intuitive manner
B) Rigorously analytical manner
C) Dual-processing mode that utilizes all available mental resources
D) Single-processing mode that is deliberative and meticulous

Accepted Answer

System 1 thinking, also known as automatic or intuitive thinking, is fast and instinctive. It involves processing information quickly and efficiently, relying on heuristics and mental shortcuts to make decisions without much conscious effort. This type of thinking is often used for ethical decision making.

Question 2

One of Carol Gilligan's key conclusions is that:
A) Men are more ethical than women
B) Women are more ethical than men in resolving dilemmas that hinge on issues of fairness and justice
C) At higher stages of moral development, women are more focused on issues of compassion for those in need than men are
D) At higher stages of moral development, women are more focused on issues of equality of opportunity for all than men are

Accepted Answer

Carol Gilligan concluded that women tend to focus more on issues of care and compassion, particularly at higher stages of moral development, contrasting with the justice-oriented approach often associated with men.

Question 3

What are the characteristics of a profession?

Accepted Answer

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Question 4

What are the six stages of moral development,according to Kohlberg?

Accepted Answer

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Question 5

Acting in a manner that is inconsistent with the stated rules of a legal statute,knowing that your actions are incompatible with that statute,corresponds to which of the following stages of moral development?
A) The pre-conventional stage
B) The conventional stage
C) The post-conventional stage
D) All of the above

Accepted Answer

The post-conventional stage involves recognizing that rules and laws might conflict with personal principles or ethical standards, and individuals may act based on their own moral reasoning rather than simply following rules.

Question 6

State and describe the six Principles of the AICPA Code of Professional Conduct.

Accepted Answer

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Question 7

What aspects of accounting practice reflect that accounting is a profession?

Accepted Answer

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Question 8

Discuss an ethical issue that you believe you resolved using a System 2 mental response.

Accepted Answer

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Question 9

If a CPA who is a member of the AICPA fails to abide by the Principles section of the AICPA's Code of Professional Conduct,but otherwise acts in conformity with the Code,the CPA's membership in the AICPA will potentially be:
A) Suspended for a period of up to 30 days
B) Suspended for a period of up to one year
C) Revoked, with the right to apply for reinstatement after one year
D) Not subject to any form of punishment regarding the license to practice accounting

Accepted Answer

The Principles section of the AICPA's Code of Professional Conduct is aspirational and not enforceable, so failing to abide by it does not result in disciplinary action regarding AICPA membership.

Question 10

Research the core principles of the IFAC Code of Conduct and compare them to the Principles of the AICPA Code of Professional Conduct.What are the differences? Are these differences important to you?

Accepted Answer

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Question 11

Do you believe that most ethical decision-making is made in accordance with a model or other framework? Why or why not?

Accepted Answer

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Question 12

Acting on principle,knowing that the party you hurt would have done the same thing if the roles had been reversed,corresponds to which of the following stages of moral development?
A) The pre-conventional stage
B) The conventional stage
C) The post-conventional stage
D) All of the above

Accepted Answer

Acting on principle and considering the perspective of the other party shows a higher level of moral reasoning, which is typically associated with the post-conventional stage. In this stage, individuals recognize that moral principles can override social norms and laws, and they consider the broader implications of their actions on society as a whole. This level of moral development is usually seen in adults who have a strong sense of ethics and social responsibility.

Question 13

Acting based on fear of punishment corresponds to which of the following stages of moral development?
A) The pre-conventional stage
B) The conventional stage
C) The post-conventional stage
D) All of the above

Accepted Answer

Acting based on fear of punishment is a characteristic of the pre-conventional stage of moral development according to Lawrence Kohlberg's theory. In this stage, individuals make moral decisions based on what will either bring them rewards or avoid punishment.

Question 14

Discuss an ethical issue that you believe you resolved using a System 1 mental response.

Accepted Answer

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Question 15

Carol Gilligan's key thesis is that:
A) Women are less willing to violate laws and established societal norms than men are
B) Women are less willing to engage in risky, unethical behavior than men are
C) Women are more focused on principles of compassion than principles of justice
D) Women have greater compassion for those who deviate from ethical norms than men have

Accepted Answer

Carol Gilligan's key thesis is that women tend to view the world in terms of "care" and "responsibility" rather than "justice" and "rights", focusing on principles of compassion rather than principles of justice. Gilligan posits that this difference in moral reasoning may be due to women's traditional societal roles as caretakers and nurturers.

Question 16

Can you identify an ethical decision that an IRS agent might encounter?

Accepted Answer

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Question 17

Acting based on fear of disappointing your close friends corresponds to which of the following stages of moral development?
A) The pre-conventional stage
B) The conventional stage
C) The post-conventional stage
D) All of the above

Accepted Answer

This corresponds to the conventional stage, which is characterized by a concern for social norms and expectations. In this stage, individuals seek to maintain relationships and uphold social conventions, even if it means foregoing their own personal desires and values. The pre-conventional stage is focused on personal gain or avoiding punishment, while the post-conventional stage is characterized by a broader concern for moral principles and social justice.

Question 18

Acting based on a desire to comply with a legal statute,even though you disagree with that statute,corresponds to which of the following stages of moral development?
A) The pre-conventional stage
B) The conventional stage
C) The post-conventional stage
D) All of the above

Accepted Answer

Acting based on a desire to comply with a legal statute, even though you disagree with that statute, corresponds to the conventional stage of moral development. In this stage, individuals seek approval from others, follow societal norms, and adhere to the laws and rules of their society. This is in contrast to the pre-conventional stage, where individuals focus on avoiding punishment, and the post-conventional stage, where individuals develop their own set of moral principles based on universal ethical principles.

Question 19

Kohlberg concluded that most people's moral development reflects:
A) The conventional stage
B) The pre-conventional stage
C) The post-conventional stage
D) Unconventional activity that cannot be classified according to his model of behavior

Accepted Answer

Kohlberg's research found that most people operate at the conventional stage, where moral reasoning is based on social norms and the desire to maintain order and gain approval from others.

Question 20

Of all of the characteristics of a profession,which one is the most important? Why?

Accepted Answer

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Quiz 2: Ethical Principles and Reasoning

The term "System 1" is used to describe how our brains make ethical decisions in a:

One of Carol Gilligan's key conclusions is that:

What are the characteristics of a profession?

What are the six stages of moral development,according to Kohlberg?

Acting in a manner that is inconsistent with the stated rules of a legal statute,knowing that your actions are incompatible with that statute,corresponds to which of the following stages of moral development?

State and describe the six Principles of the AICPA Code of Professional Conduct.

What aspects of accounting practice reflect that accounting is a profession?

Discuss an ethical issue that you believe you resolved using a System 2 mental response.

If a CPA who is a member of the AICPA fails to abide by the Principles section of the AICPA's Code of Professional Conduct,but otherwise acts in conformity with the Code,the CPA's membership in the AICPA will potentially be:

Research the core principles of the IFAC Code of Conduct and compare them to the Principles of the AICPA Code of Professional Conduct.What are the differences? Are these differences important to you?

Do you believe that most ethical decision-making is made in accordance with a model or other framework? Why or why not?

Acting on principle,knowing that the party you hurt would have done the same thing if the roles had been reversed,corresponds to which of the following stages of moral development?

Acting based on fear of punishment corresponds to which of the following stages of moral development?

Discuss an ethical issue that you believe you resolved using a System 1 mental response.

Carol Gilligan's key thesis is that:

Can you identify an ethical decision that an IRS agent might encounter?

Acting based on fear of disappointing your close friends corresponds to which of the following stages of moral development?

Acting based on a desire to comply with a legal statute,even though you disagree with that statute,corresponds to which of the following stages of moral development?

Kohlberg concluded that most people's moral development reflects:

Of all of the characteristics of a profession,which one is the most important? Why?