Test Bank for Ethics in Accounting A Decision Making Approach 1st Edition by Gordon Klein

INSTRUCTOR TEST BANK – CHAPTER 3 MULTIPLE CHOICE 1. A focus on the importance of categorical imperatives distinguishes: a. Utilitarianism from consequentialism b. Deontology from utilitarianism c. The philosophies espoused by Kant from deontology d. The philosophies espoused by Mill from utilitarianism SOLUTION: B 2. A focus on achieving the least overall harm for members of society is best reflected in the philosophy of: a. Deontology b. Consequentialism, but not necessarily utilitarianism c. Utilitarianism, but not necessarily consequentialism d. Emanuel Kant SOLUTION: C 3. A real-world difficulty of applying utilitarianism is that: a. It can be difficult to identify all stakeholders affected by a decision b. It can be difficult to measure utility c. Some benefits, such as the enjoyment of privacy, are difficult to quantify d. All of the above SOLUTION: D 4. Which of the following typically is not a real-world difficulty of applying utilitarianism? a. It give undeservedly high weight to human emotion b. It cannot readily measure societal values, such as the value of eradicating discrimination based on religion c. It can be difficult to determine if an act makes society better off d. It focuses on the good of the majority and does not place any value on the protection of minorities’ rights SOLUTION: A 5. Which of the following best describes deontology? a. It has few, if any, protections for cultural minorities b. It often conflicts with important rights, such as freedom of contract c. The set of rights protected by this philosophy are ill-defined d. It favors the rights of broader society over the rights of individuals SOLUTION: C 6. Which of the following rights customarily is not given absolute protection by deontology? a. Property rights b. The right to never be imprisoned c. The right of free association d. The right to be left alone SOLUTION: B 7. A real-world difficulty of applying deontology is that: a. It can be difficult to identify all stakeholders affected by a decision b. It can be difficult to measure utility c. Some benefits, such as the right to the protection of trade secrets, are difficult to quantify d. Two or more rights protected by deontology sometimes are in conflict SOLUTION: D 8. The principal proponent of deontology was: a. John Stuart Mill b. Emanuel Kant c. Jeremy Bentham d. Aristotle SOLUTION: B