TEST BANK For Mintz, Ethical Obligations & Decision-Making in
Accounting Text & Cases 6th Edition
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 - ANSWER:D. Preconventional Morality
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 - ANSWER:B. Moral Motivation
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 - ANSWER:A. The thought process
followed in one's moral development
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 - ANSWER:A. The various phases
in one's moral development and related levels of moral reasoning
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. - ANSWER:D. Heinz should steal the medicine, because everyone has a
right to live, regardless of the law.
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. - ANSWER:D. Heinz should not steal the medicine, because the
scientist has a right to fair compensation.
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 - ANSWER:A. Fear of punishment
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 - ANSWER:B. Acting in the best interests of
others
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 - ANSWER:C. Upholding the rights, values,
and legal contracts of society
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 - ANSWER:D. All of the above
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
Accounting Text & Cases 6th Edition
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 - ANSWER:D. Preconventional Morality
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 - ANSWER:B. Moral Motivation
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 - ANSWER:A. The thought process
followed in one's moral development
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 - ANSWER:A. The various phases
in one's moral development and related levels of moral reasoning
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. - ANSWER:D. Heinz should steal the medicine, because everyone has a
right to live, regardless of the law.
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. - ANSWER:D. Heinz should not steal the medicine, because the
scientist has a right to fair compensation.
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 - ANSWER:A. Fear of punishment
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 - ANSWER:B. Acting in the best interests of
others
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 - ANSWER:C. Upholding the rights, values,
and legal contracts of society
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 - ANSWER:D. All of the above
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
