Test Bank for Ethical Obligations and Decision-Making in Accounting Text and Cases, 16th Edition by Steven Mintz and William Miller, All Chapters 1-8

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Chapter 02 Co s s




gnitive Processes and Ethical Decision Making in Accounting
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MultiplesChoicesQuestions



1. WhensSallysissaskedswhysshesshouldssharesherstoysswithsherssister,sshesrespondssbyssayings"B
ecausesmysmomssayssIshavestosandsifsIsdon'tsI'llsgostostime-
out."sInswhichsstagesofsmoralsdevelopmentsissSally?




A. ConventionalsMorality

B. NonconventionalsMorality

C. Postconventionals Morality

D. PreconventionalsMorality


2. InsreferencestosRest'ssfour-
componentsModelsofsMorality,swhichscomponentsreflectssansindividual'sswillingnessstosplacesethicalsv
aluessaheadsofsnon-ethicalsvaluessthatsrelatestosself-interest?




A. MoralsCharacter

B. MoralsMotivation

C. MoralsSympathy

D. MoralsJudgment




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3. Thescognitivesdevelopmentsapproachsreferssto:




A. Thesthoughtsprocesssfollowedsinsone'ssmoralsdevelopment

B. Thesmethodsofsmoralsreasoningsusedsinsdecisionsmaking

C. Thesexercisesofsprofessionalsjudgmentsinsdecisionsmaking

D. Thesapproachstosgivingsvoicestosone'ssvalues


4. Kohlberg'ssmodelscansbestsbesdescribedsas:




A. Thesvarioussphasessinsone'ssmoralsdevelopmentsandsrelatedslevelssofsmoralsreasoning

B. Asmodelsofsethicalsactionsthatsissbasedsonsone'ssmoralsdevelopment

C. Aspredictivestoolstosdetermineshowsaspersonswillsreasonsethicallysbasedsonsone'ssmoralsd
evelopment

D. Asmodelsofsage-specificslevelssofsmoralsreasoning


5. Insthes"HeinzsandsthesDrug"scasesdescribedsinstheschapter,sifsHeinzswassreasoningsatsstages5shesmi
ghtsdecidestosstealsthesdrugsbasedsonswhichsofsthesfollowingsreasoning?




A. Heinzsshouldsstealsthesmedicine,sbecausesheswillsbesmuchshappiersifshessavesshisswife,sevensifsheswill
havestosservesasprisonssentence.
s


B. Heinzsshouldsstealsthesmedicine,sbecauseshisswifesexpectssit.

C. Heinzsshouldsstealsthesmedicine,sbecausestheslawsprohibitssexceptions.

D. Heinzsshouldsstealsthesmedicine,sbecauseseveryoneshassasrightstoslive,sregardlesssofstheslaw.




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6. WhichsofsthesfollowingsmightsNOTsdescribesHeinz'ssthoughtsprocesssinsdecidingswhetherstosstealsth
esdrugsifshesweresatsstages6?




A. Heinzsshouldsstealsthesmedicine,sbecauseseveryoneshassasrightstoslive,sregardlesssofstheslaw.

B. Heinzsshouldsstealsthesmedicine,sbecausessavingsashumanslifesissasmoresfundamentalsvaluesthansth
espropertysrightssofsanothersperson.

C. Heinzsshouldsnotsstealsthesmedicine,sbecausesthatsviolatessthesgoldensrulesofshonestysandsre
spect.

D. Heinzsshouldsnotsstealsthesmedicine,sbecausesthesscientistshassasrightstosfairscompensation.


7. Insstages1sofsKohlberg'ssmodel,sethicalsreasoningsissmotivatedsby:




A. Fearsofspunishment

B. Satisfactionsofsone'ssneeds

C. Followingstheslaw

D. Actingsbasedsonsuniversalsethicalsprinciples


8. Insstages3sofsKohlberg'ssmodel,sethicalsreasoningsissmotivatedsby:




A. Satisfactionsofsone'ssneeds

B. Actingsinsthesbestsinterestssofsothers

C. Upholdingsthesrights,svalues,sandslegalscontractssofssociety

D. Actingsbasedsonsuniversalsprinciples




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9. Insstages5sofsKohlberg'ssmodel,sethicalsreasoningsissmotivatedsby:




A. Actingsinsthesbestsinterestssofsothers

B. Followingstheslaw

C. Upholdingsthesrights,svalues,sandslegalscontractssofssociety

D. Actingsbasedsonsuniversalsprinciples


10. Individualsswhosreasonsatsstages6sincorporatesethicalsreasoningsbasedson:




A. Thesmoralitysofslawsandsdutystosthessocialsorder

B. Asrationalscalculationsofsbenefitssandsharmsstossociety

C. Universalsethicalsprinciples

D. Allsofsthesabove


11. Asclientsasksshissaccountantstosignoresasmistakeswhichsoverstatedsthesaccountssreceivablesaccount.sT
hesaccountantsdecidessthatsthesaccountssreceivablesaccountshasstosbescorrectedstosstatesthescorrects
amount.sWhichsstagesofsKohlberg'sStagessofsMoralsDevelopmentsissthesaccountingsreasoning?




A. Stages2

B. Stages3

C. Stages4

D. Stages5




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