Question 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

Accepted Answer

Sally's response shows that she is motivated by a fear of punishment and a desire to avoid it. This aligns with the preconventional stage of moral development, where the individual acts according to their own self-interest and desires to avoid punishment.

Question 2

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

A

Question 3

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 4

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 5

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

According to Rest's four-component Model of Morality, Moral Motivation refers to an individual's willingness to place ethical values ahead of non-ethical values that relate to self-interest. Moral Character relates to the internalization of moral values, Moral Sympathy relates to the ability to take others' perspectives, and Moral Judgment relates to the ability to reason through ethical dilemmas. Therefore, the best choice that reflects an individual's willingness to choose ethical values over self-interest is Moral Motivation.

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

The answer of In Thorne's model of ethical decision making,the...

Question 7

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?
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

The outcome of one's prescriptive reasoning is the result or conclusion of the process where an individual considers different options, reflects on their consequences, and identifies a course of action they believe to be most ethical. This outcome is closely related to a person's moral judgment because it reflects their values, beliefs, and principles in action. The other options - interpreting a situation as a moral dilemma, willingness to place ethical values ahead of non-ethical values, and intention to act ethically aligning to his values - are also important components of ethical decision-making, but they are not directly related to a person's moral judgment.

Question 8

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 9

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 is criticized for elevating deontological ethics above other ethical perspectives, which some argue ignores the importance of other moral frameworks such as consequentialism or virtue ethics. It also does not consider the full range of complexities involved in moral decision-making and behavior, such as emotional responses or societal and cultural factors.

Question 10

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

Accepted Answer

Kohlberg's model is a theory of moral development that defines different stages or phases in one's moral growth, each with distinct levels of moral reasoning. The theory includes the process of moral cognition, how individuals think about and solve moral dilemmas, and how they make decisions based on their ethical beliefs.

Question 11

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

The answer of Which of the following might NOT describe...

Question 12

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 13

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 14

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 focuses on the thought process and mental capabilities, such as reasoning and problem-solving, that contribute to moral development. It is concerned with how individuals acquire moral values and beliefs, and how they use these to make moral judgments and decisions. B, C, and D are not directly related to the cognitive development approach.

Question 15

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, ethical reasoning is motivated by fear of punishment. Individuals in this stage believe that authorities set down strict rules and those who break them must be punished. They obey these rules to avoid punishment and satisfy their own needs. They do not yet have an understanding of universal ethical principles.

Question 16

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

Accepted Answer

Stage 4 (Law and Order Orientation) is where individuals understand the importance of upholding rules and laws as it is essential to maintain social order. The accountant's decision to correct the accounts receivable account indicates adherence to accounting principles and rules, reflecting a Stage 4 reasoning approach.

Question 17

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" considers both moral development and the role of virtue in decision making. The model has four stages: moral awareness, moral judgment, moral intent, and moral behavior, and incorporates cognitive moral development theory, virtue ethics, and ethical decision-making models. Therefore, option D is the correct answer. Option A is incorrect as the model goes beyond just depicting moral development. Option B is incorrect as it only focuses on the AICPA Code of Professional Conduct, ignoring the broader ethical framework of Thorne's model. Option C is also incorrect as while the model considers the role of virtue, it goes beyond just virtue ethics to incorporate a range of ethical decision-making theories.

Question 18

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 a harms-benefit analysis

Accepted Answer

Rest's model of morality includes four components- moral sensitivity, moral judgment, moral motivation, and moral character. In this scenario, the individual's actions lack moral sensitivity as they have not considered the ethical implications of their decision to purchase a paper for a fee. They have not considered the potential consequences of their actions, nor have they considered the impact it may have on others. Therefore, option A is the best choice.

Question 19

Rest's "Four Component Model of Morality" can best be described as:
A)A model of moral development based on one's thought process
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 describes the relationship between ethical action and one's level of moral development, focusing on moral sensitivity, moral judgment, moral motivation, and moral character.

Question 20

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.

Quiz 2: Cognitive Processes and Ethical Decision Making in Accounting

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?

The ethical domain in accounting and auditing refers to:

The results of studies indicate that CPAs reason primarily at:

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?

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

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?

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 criticism of the Kohlberg model is that it:

Kohlberg's model can best be described as:

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

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

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

The cognitive development approach refers to:

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

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?

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:

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

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