Accounting Text and Cases 4th Edition Mintz
Chapter 02
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
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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.
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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