___ refers to the thought process followed in one's moral development. An individual's ability to make reasoned judgments about moral matters ____. The psychologist Lawrence Kohlberg concluded, on the basis of 20 years of research, that people develop fro
Cognitive development
develops in stages.
they think about ethical dilemmas.
consistent with philosophical theories of justice and rights
internalize moral standards
critically to resolve ethical conflicts.
In Europe, a woman was near death from a rare type of cancer. There was one drug that the doctors thought might save her. It was a form of radium that a druggist in the same town had recently discovered. The drug was expensive to make, but the druggist wa
xx
Should the husband have done that? Was it right or wrong? Most people say that Heinz's theft was ____, but Kohlberg was less concerned about whether they approved or disapproved than with the __ they gave for their answers. Kohlberg monitored the reasons
morally justified
reasons
75
universal principle of justice
Kohlberg's justice orientation has been criticized by ___, a noted psychologist and educator. Gilligan claims that because the stages were derived exclusively from interviews with boys, the stages reflect a decidedly male orientation and they ignore the _
Carol Gilligan
care-and-response
rules, rights, and abstract principles
formal justice
Gilligan believes that women need more information before answering the question: Should Heinz steal the drug? Females look for ways of resolving the dilemma where no one�Heinz, his wife, or the druggist�will ____. Gilligan sees the hesitation to judge as
experience pain.
laudable quest for nonviolence
ethical relativism
exaggerated the extent of the sex differences
THREE SAMPLE RESPONSES TO THE HEINZ DILEMMA
A: It really depends on how much Heinz likes his wife and how much risk there is in taking the drug. If he can get the drug in no other way and if he really likes his wife, he'll have to steal it.
B: I think tha
PRE
CON
POST
Level 1�Preconventional
At the preconventional level, the individual is very __. Rules are seen as something ____.
Stage 1: ___, _____.
At this stage, what is right is judged by one's obedience to rules and authority.
Example: A company forbids making pay
self-centered
external imposed on the self.
Obedience to Rules; Avoidance of Punishment
Stage 2: _______
In Stage 2, rules and authority are important only if acting in accordance with them satisfies one's own needs (____).
Example: Here, Susan might make the payment even though it is against company rules if she perceives that such payments
Satisfying One's Own Needs
egoism
Level 2�Conventional
At the conventional level, the individual becomes aware of the ____ and one's duty to society. ____ becomes an important consideration in decision making.
Stage 3: ____
In Stage 3, an individual is not only motivated by rules but seek
interests of others
Personal responsibility
Fairness to Others
family, peer group, or work organization
loyalty
Stage 4: _____
Stage 4 behavior emphasizes the morality of law and duty to the social order. One's (3) become the focus of decision making.
Example: Susan might refuse to make the illegal payment, even though it leads to a loss of jobs in her company (or
Law and Order
duty to society, respect for authority, and maintaining the social order
Level 3�Postconventional
_____ underlies decision making at this level. The individual recognizes that there must be a ___. There is an orientation to principles that shape whatever laws and role systems a society may have.
Principled morality
societywide basis for cooperation
Stage 5: ____
In Stage 5, an individual is motivated by upholding the basic (3) of society. That person recognizes in some cases that ___ and ___ points of view may conflict. To reduce such conflict, individuals at this stage base their decisions on a ___
Social Contract
rights, values, and legal contracts
legal and moral
rational calculation of benefits and harms to society
Stage 6: Universal Ethical Principles
Kohlberg was still working on Stage 6 at the time of his death in 1987. He believed that this stage ____ occurred. Still, a person at this stage believes that right and wrong are determined by universal ethical princi
rarely
inalienable
universal in nature and consequence
premise of universality
Justice and equality
Stage 6: An example of such a principle is ____, the first formulation of which can be stated as: "Act only according to that maxim [reason for acting] by which you can at the same time will that it would become a universal law." Kant's categorical impera
Immanuel Kant's categorical imperative
An auditor who reasons at Stage 5 would not want to violate the ____ embedded in the profession's ethical standards, which values the public trust above all else. Investors and creditors have a right to know about the uncertainty surrounding collectibilit
public interest principle
At Stage 6, the auditor would ask whether she would want other auditors to insist on providing an allowance for the uncollectibles if they were involved in a similar situation. This creates an ___ for determining the right decision. The auditor reasons th
objective standard
virtues
objectivity and integrity
Kohlberg's model suggests that people continue to change their ____ over time and with additional education and experience. They may experience a change in values and ethical behavior. In the context of business, an individual's moral development can be i
decision priorities
corporate culture, especially ethics training
managers' moral development.
universal
Professions, such as accounting, are characterized by their unique expertise gained through education and training, a commitment to lifelong learning, service to society, a code of ethics, and an agreement to abide by the profession's code, and participat
...
The ethical domain for accountants and auditors usually involves four key constituent groups, including (1) _____ that hires and pays for accounting services; (2) ___ that employs the practitioner, typically represented by the collective interests of the
the client organization
the accounting firm
the accounting profession
general public
conflict
cognitive development of auditors
Kohlberg's theory of ethical development provides a framework that can be used to consider the ____ in accounting. For example, if an individual accountant is influenced by the firm's desire to "make the client happy," then the result may be reasoning at
effects of conflict areas on ethical reasoning
Stage 3
Stages 3 and 4
One possible implication of these results is that a larger percentage of CPAs may be overly influenced by their relationship with (3) (Stage 3) or by ___ (Stage 4). A CPA who is unable to apply the technical accounting standards and rules of conduct criti
peers, superiors, and clients
rules
unclear
go along to get along
Empirical studies have explored the underlying ethical reasoning processes of accountants and auditors in practice. Findings show that ethical reasoning may be an important determinant of ___, such as the disclosure of ___ and _____. Results also show tha
professional judgment
sensitive information and auditor independence
underreporting of time on an audit budget
Ponemon and Gabhart
Within the cognitive-developmental paradigm the most distinguishing characteristic of morality is the ______. ___ has long been regarded as the single most influential factor�and the only truly moral determinant�of a person's moral behavior.
By definition
human capacity to reason.
Moral judgment
rational, motivated by purpose or intent, and carried out with autonomous free will
development in moral reasoning
mind and deed
Kohlberg's work is not without its critics. Some philosophers complain it draws too heavily from ____ and makes ___ ethics superior to other ethical perspectives. They note that the theory applies more to ___ than to ___. A number of psychologists have ch
Rawls's Theory of Justice
deontological
societal issues
individual ethical decisions.
many ways of thinking about a problem,
age.
Although he later admitted to having underestimated the complexity of the relation between moral stage and action and revised his thinking to include two intervening cognitive functions to explain it�a prescriptive judgment of the moral right and a person
...
Kohlberg's commitment to reason has been challenged by some who claim he disregarded other factors also associated with moral functioning, such as emotion29 and traits of character.30 Others have criticized Kohlberg's emphasis on reason without considerin
...
Rest's conception has particular appeal for accountants who at this level of moral development recognize the importance of various laws and standards, comply with them, understand that sometimes compliance would benefit them and sometimes not, but recogni
...
A higher level of understanding is needed to deal with these different perspectives. The postconventional schema integrates such issues by recognizing that accountants do not have to follow the norms but should seek the moral criteria behind the norms for
...
Cognitive-developmental researchers have attempted to understand the ____. In particular, Rest asserts that ethical actions are not the outcome of a ___, but result from a _____. Rest's model of ethical action is based on the presumption that an individua
process of ethical decision making
single, unitary decision process
combination of various cognitive structures and psychological processes
level of moral development
four-component model of the ethical decision-making process
first identifies an ethical
The first step in moral behavior requires that the individual ___. Absent the ability to recognize that one's actions affect the welfare of others, it would be virtually impossible to make the most ethical decision when faced with a moral dilemma.
interpret the situation as moral
A good example of failing to spot the ethical issues is Dennis Kozlowski, the former CEO of Tyco International. On June 17, 2005, Kozlowski was convicted of crimes related to his receipt of $81 million in purportedly unauthorized bonuses, the purchase of
...
Kozlowski, commenting on his trial in a March 2007 interview with Morley Safer for "60 Minutes," said, "I am absolutely not guilty of the charges. There was no criminal intent here. Nothing was hidden. There were no shredded documents. All the information
...
An individual's ethical cognition of what "ideally" ought to be done to resolve an ethical dilemma is called ____. The outcome of one's prescriptive reasoning is his ETHICAL JUDGEMENT of the ideal solution to an ethical dilemma
. Generally, an individual'
prescriptive reasoning.
level of moral development
lines of action
affected
Moral judgment relates to developing moral reasoning abilities over time. Kohlberg argued that individuals progress through a series of moral stages just as they do physical stages. Each stage is more advanced than the one before. People engage in more co
social and cognitive construct
self-focused view of moral issues
group-based moral perspective
postconventional moral principles
After concluding what course of action is best, decision makers must be focused on ___ and ____ Moral values may conflict with other values. Moral motivation (FOCUS) reflects an individual's willingness to ____ (e.g., honesty, integrity, trustworthiness,
taking the moral action and follow through with ethical decision making.
place ethical values
nonethical values
intention
Emotions also play a part in moral motivation. Organizations should create ethically rewarding environments to increase moral motivation. To reduce the costs of behaving morally, policies and procedures should be instituted that make it easier to report u
...
Individuals do not always behave in accordance with their ethical intention. An individual's intention to act ethically and her ethical actions may not be aligned because of a ______. Individuals with strong ethical character will be more likely to carry
lack of ethical character
better able to withstand any pressures
The four components of Rest's model are processes that MUST take place for moral behavior to occur. Rest does NOT offer the framework as a linear decision-making model, suggesting instead that the components interact through a complicated sequence of ____
feed-back" and "feed-forward" loops
The lack of research on the characteristics of a moral issue prompted ____ to develop the moral intensity model. He argued that the characteristics of the moral issue�what he collectively termed ___�influence ____. Jones's model links moral intensity to _
Thomas Jones
moral intensity
ethical decision making.
Rest's Four-Component Model.
harmed or benefited by the decision maker's action
length of time between the action and its consequences
moral awareness, judgment, and intention.
ethical behavior with ethical intent.
...
**
...
...
...
xx
xx
___ refers to the thought process followed in one's moral development. An individual's ability to make reasoned judgments about moral matters ____. The psychologist Lawrence Kohlberg concluded, on the basis of 20 years of research, that people develop fro
Cognitive development
develops in stages.
they think about ethical dilemmas.
consistent with philosophical theories of justice and rights
internalize moral standards
critically to resolve ethical conflicts.
In Europe, a woman was near death from a rare type of cancer. There was one drug that the doctors thought might save her. It was a form of radium that a druggist in the same town had recently discovered. The drug was expensive to make, but the druggist wa
xx
Should the husband have done that? Was it right or wrong? Most people say that Heinz's theft was ____, but Kohlberg was less concerned about whether they approved or disapproved than with the __ they gave for their answers. Kohlberg monitored the reasons
morally justified
reasons
75
universal principle of justice
Kohlberg's justice orientation has been criticized by ___, a noted psychologist and educator. Gilligan claims that because the stages were derived exclusively from interviews with boys, the stages reflect a decidedly male orientation and they ignore the _
Carol Gilligan
care-and-response
rules, rights, and abstract principles
formal justice
Gilligan believes that women need more information before answering the question: Should Heinz steal the drug? Females look for ways of resolving the dilemma where no one�Heinz, his wife, or the druggist�will ____. Gilligan sees the hesitation to judge as
experience pain.
laudable quest for nonviolence
ethical relativism
exaggerated the extent of the sex differences
THREE SAMPLE RESPONSES TO THE HEINZ DILEMMA
A: It really depends on how much Heinz likes his wife and how much risk there is in taking the drug. If he can get the drug in no other way and if he really likes his wife, he'll have to steal it.
B: I think tha
PRE
CON
POST
Level 1�Preconventional
At the preconventional level, the individual is very __. Rules are seen as something ____.
Stage 1: ___, _____.
At this stage, what is right is judged by one's obedience to rules and authority.
Example: A company forbids making pay
self-centered
external imposed on the self.
Obedience to Rules; Avoidance of Punishment
Stage 2: _______
In Stage 2, rules and authority are important only if acting in accordance with them satisfies one's own needs (____).
Example: Here, Susan might make the payment even though it is against company rules if she perceives that such payments
Satisfying One's Own Needs
egoism
Level 2�Conventional
At the conventional level, the individual becomes aware of the ____ and one's duty to society. ____ becomes an important consideration in decision making.
Stage 3: ____
In Stage 3, an individual is not only motivated by rules but seek
interests of others
Personal responsibility
Fairness to Others
family, peer group, or work organization
loyalty
Stage 4: _____
Stage 4 behavior emphasizes the morality of law and duty to the social order. One's (3) become the focus of decision making.
Example: Susan might refuse to make the illegal payment, even though it leads to a loss of jobs in her company (or
Law and Order
duty to society, respect for authority, and maintaining the social order
Level 3�Postconventional
_____ underlies decision making at this level. The individual recognizes that there must be a ___. There is an orientation to principles that shape whatever laws and role systems a society may have.
Principled morality
societywide basis for cooperation
Stage 5: ____
In Stage 5, an individual is motivated by upholding the basic (3) of society. That person recognizes in some cases that ___ and ___ points of view may conflict. To reduce such conflict, individuals at this stage base their decisions on a ___
Social Contract
rights, values, and legal contracts
legal and moral
rational calculation of benefits and harms to society
Stage 6: Universal Ethical Principles
Kohlberg was still working on Stage 6 at the time of his death in 1987. He believed that this stage ____ occurred. Still, a person at this stage believes that right and wrong are determined by universal ethical princi
rarely
inalienable
universal in nature and consequence
premise of universality
Justice and equality
Stage 6: An example of such a principle is ____, the first formulation of which can be stated as: "Act only according to that maxim [reason for acting] by which you can at the same time will that it would become a universal law." Kant's categorical impera
Immanuel Kant's categorical imperative
An auditor who reasons at Stage 5 would not want to violate the ____ embedded in the profession's ethical standards, which values the public trust above all else. Investors and creditors have a right to know about the uncertainty surrounding collectibilit
public interest principle
At Stage 6, the auditor would ask whether she would want other auditors to insist on providing an allowance for the uncollectibles if they were involved in a similar situation. This creates an ___ for determining the right decision. The auditor reasons th
objective standard
virtues
objectivity and integrity
Kohlberg's model suggests that people continue to change their ____ over time and with additional education and experience. They may experience a change in values and ethical behavior. In the context of business, an individual's moral development can be i
decision priorities
corporate culture, especially ethics training
managers' moral development.
universal
Professions, such as accounting, are characterized by their unique expertise gained through education and training, a commitment to lifelong learning, service to society, a code of ethics, and an agreement to abide by the profession's code, and participat
...
The ethical domain for accountants and auditors usually involves four key constituent groups, including (1) _____ that hires and pays for accounting services; (2) ___ that employs the practitioner, typically represented by the collective interests of the
the client organization
the accounting firm
the accounting profession
general public
conflict
cognitive development of auditors
Kohlberg's theory of ethical development provides a framework that can be used to consider the ____ in accounting. For example, if an individual accountant is influenced by the firm's desire to "make the client happy," then the result may be reasoning at
effects of conflict areas on ethical reasoning
Stage 3
Stages 3 and 4
One possible implication of these results is that a larger percentage of CPAs may be overly influenced by their relationship with (3) (Stage 3) or by ___ (Stage 4). A CPA who is unable to apply the technical accounting standards and rules of conduct criti
peers, superiors, and clients
rules
unclear
go along to get along
Empirical studies have explored the underlying ethical reasoning processes of accountants and auditors in practice. Findings show that ethical reasoning may be an important determinant of ___, such as the disclosure of ___ and _____. Results also show tha
professional judgment
sensitive information and auditor independence
underreporting of time on an audit budget
Ponemon and Gabhart
Within the cognitive-developmental paradigm the most distinguishing characteristic of morality is the ______. ___ has long been regarded as the single most influential factor�and the only truly moral determinant�of a person's moral behavior.
By definition
human capacity to reason.
Moral judgment
rational, motivated by purpose or intent, and carried out with autonomous free will
development in moral reasoning
mind and deed
Kohlberg's work is not without its critics. Some philosophers complain it draws too heavily from ____ and makes ___ ethics superior to other ethical perspectives. They note that the theory applies more to ___ than to ___. A number of psychologists have ch
Rawls's Theory of Justice
deontological
societal issues
individual ethical decisions.
many ways of thinking about a problem,
age.
Although he later admitted to having underestimated the complexity of the relation between moral stage and action and revised his thinking to include two intervening cognitive functions to explain it�a prescriptive judgment of the moral right and a person
...
Kohlberg's commitment to reason has been challenged by some who claim he disregarded other factors also associated with moral functioning, such as emotion29 and traits of character.30 Others have criticized Kohlberg's emphasis on reason without considerin
...
Rest's conception has particular appeal for accountants who at this level of moral development recognize the importance of various laws and standards, comply with them, understand that sometimes compliance would benefit them and sometimes not, but recogni
...
A higher level of understanding is needed to deal with these different perspectives. The postconventional schema integrates such issues by recognizing that accountants do not have to follow the norms but should seek the moral criteria behind the norms for
...
Cognitive-developmental researchers have attempted to understand the ____. In particular, Rest asserts that ethical actions are not the outcome of a ___, but result from a _____. Rest's model of ethical action is based on the presumption that an individua
process of ethical decision making
single, unitary decision process
combination of various cognitive structures and psychological processes
level of moral development
four-component model of the ethical decision-making process
first identifies an ethical
The first step in moral behavior requires that the individual ___. Absent the ability to recognize that one's actions affect the welfare of others, it would be virtually impossible to make the most ethical decision when faced with a moral dilemma.
interpret the situation as moral
A good example of failing to spot the ethical issues is Dennis Kozlowski, the former CEO of Tyco International. On June 17, 2005, Kozlowski was convicted of crimes related to his receipt of $81 million in purportedly unauthorized bonuses, the purchase of
...
Kozlowski, commenting on his trial in a March 2007 interview with Morley Safer for "60 Minutes," said, "I am absolutely not guilty of the charges. There was no criminal intent here. Nothing was hidden. There were no shredded documents. All the information
...
An individual's ethical cognition of what "ideally" ought to be done to resolve an ethical dilemma is called ____. The outcome of one's prescriptive reasoning is his ETHICAL JUDGEMENT of the ideal solution to an ethical dilemma
. Generally, an individual'
prescriptive reasoning.
level of moral development
lines of action
affected
Moral judgment relates to developing moral reasoning abilities over time. Kohlberg argued that individuals progress through a series of moral stages just as they do physical stages. Each stage is more advanced than the one before. People engage in more co
social and cognitive construct
self-focused view of moral issues
group-based moral perspective
postconventional moral principles
After concluding what course of action is best, decision makers must be focused on ___ and ____ Moral values may conflict with other values. Moral motivation (FOCUS) reflects an individual's willingness to ____ (e.g., honesty, integrity, trustworthiness,
taking the moral action and follow through with ethical decision making.
place ethical values
nonethical values
intention
Emotions also play a part in moral motivation. Organizations should create ethically rewarding environments to increase moral motivation. To reduce the costs of behaving morally, policies and procedures should be instituted that make it easier to report u
...
lack of ethical character
better able to withstand any pressures
feed-back" and "feed-forward" loops
moral awareness, judgment, and intention.
...
**
...
...
...
xx
xx