Question 1

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 argued that women, at higher stages of moral development, tend to focus more on compassion and care for those in need, contrasting with earlier theories that emphasized justice and rights.

Question 2

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

This corresponds to the conventional stage of moral development, where individuals conform to societal norms and laws in order to maintain social order and avoid punishment. While they may not necessarily agree with the laws, they still feel obligated to follow them due to their sense of duty to society.

Question 3

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 corresponds to the pre-conventional stage of moral development, where individuals make decisions based on self-interest and avoiding punishment. The conventional stage involves making decisions based on societal norms and expectations, while the post-conventional stage involves making decisions based on personal values and principles.

Question 4

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 theory of moral development suggests that the majority of individuals operate at the conventional level, where moral reasoning is based on societal norms and the desire to uphold laws and rules.

Question 5

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

Accepted Answer

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Question 6

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 is characterized by a person's ability to make decisions based on their own individual principles and values, rather than just following the rules set by society or authority figures. In this stage, a person recognizes that the legality of an action may not always correspond with what they believe is right or wrong, and may choose to act based on their own moral compass. Therefore, acting in a manner that is inconsistent with a legal statute, knowing it is incompatible with that statute, would correspond to the post-conventional stage of moral development.

Question 7

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

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Question 8

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?

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Question 9

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

Accepted Answer

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Question 10

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

Accepted Answer

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Question 11

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

Accepted Answer

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Question 12

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

The conventional stage of moral development is characterized by the desire to conform to social norms and expectations, including expectations of close friends and social groups. Acting based on fear of disappointing friends would fall under this stage. The pre-conventional stage is focused on avoiding punishment or seeking rewards, while the post-conventional stage involves making moral decisions based on universal principles and a personal sense of morality.

Question 13

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

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Question 14

What are the characteristics of a profession?

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Question 15

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

This corresponds to the post-conventional stage of moral development, in which an individual follows their own set of principles and considers the rights and welfare of others. The pre-conventional stage is characterized by a focus on avoiding punishment and seeking rewards, while the conventional stage emphasizes conformity to social norms and expectations.

Question 16

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 17

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

Accepted Answer

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Question 18

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 is rapid and intuitive, and is often used to make snap judgments and decisions based on heuristics and past experiences. This type of thinking is contrasted with System 2 thinking, which is slower and more analytical, and involves conscious and deliberate decision-making. When it comes to ethical decision-making, System 1 thinking may rely on moral intuition, while System 2 may involve weighing consequences and evaluating ethical principles.

Question 19

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, as articulated in her book "In a Different Voice," is that women are more focused on principles of compassion than principles of justice. She argues that women tend to prioritize caring for others and maintaining relationships over strict adherence to impersonal rules and laws. Gilligan suggests that this focus on compassion may be undervalued in traditional ethical theories, which tend to place a greater emphasis on principles of justice and individual rights.

Question 20

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 provides a framework for the Rules section but does not itself enforce penalties. Therefore, failing to abide by the Principles section, while not adhering to the best practices or ethical guidelines, does not subject a CPA to punishment regarding their license to practice accounting.

Quiz 2: Ethical Principles and Reasoning

One of Carol Gilligan's key conclusions is that:

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?

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

Kohlberg concluded that most people's moral development reflects:

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

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?

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

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?

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

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

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

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

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

What are the characteristics of a profession?

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?

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

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

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

Carol Gilligan's key thesis is that:

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: