Ethics

Our views of other people (stereotypes) can cause which of the following negative behaviors? (Select all that apply) Discriminatory hiring National pride Favoritism

Discriminatory hiring Favoritism

Ethical development has been shown to be an important determinant of ethical ______by accountants and auditors.

reasoning

Kohlberg asserted that development in moral ________ enables a person to become truly a moral person, both in thought and action.

reasoning or judgement

An individual avoiding responsibility by saying "I am just doing what I was told," is using ______ as a way to justify unethical behavior. ethical reasoning moral intensity cognitive dissonance reasons and rationalizations

reasons and rationalizations

Objections an individual may hear from coworkers when trying to point out a potential ethical problem are referred to as ______. ethical checkpoints moral motivation motivational factors reasons and rationalizations

reasons and rationalizations

Select all the following shortcomings that contributed to poor moral behavior at Volkswagen during the "Dieselgate" scandal. (Select all that apply) Quickly notifying the public of carbon dioxide emissions Miscalculating the consequences of not fixing the problem Overconfidence in its ability to absorb losses Underestimating risk

Miscalculating the consequences of not fixing the problem Overconfidence in its ability to absorb losses Underestimating risk

_______ _________ describes the common failure of people to notice others' unethical behavior when seeing that behavior would harm the observer. (Enter one word per blank.)

Moral Blindness

__________________ ___________________ determines whether an individual behaves in accordance with their ethical intention.

Moral Character

Within the cognitive-developmental paradigm, what is the most influential factor of an individual's moral behavior? Laws and rules Satisfying self interest Moral judgment Fairness to others

Moral judgment

Which of the following are included in the most frequent reasons and rationalizations an individual faces when speaking against an unethical situation? Due care has been exercised. The impact is immaterial. Moral judgment It is standard practice "It's not your responsibility."

The impact is immaterial. It is standard practice "It's not your responsibility."

In accounting, when there are ambiguities within accounting and auditing standards, an accountant may not be able to make good decisions. Rest argues the accountant should seek what in this type of situation? The presentation of financial information in a way that benefits the accountant The presentation of financial information in a way that benefits the public interest The presentation of financial information in a way that benefits the client

The presentation of financial information in a way that benefits the public interest

The Giving Voice to Values technique is used after the decision has been made. True False

True

True or false: The field of behavioral ethics deals with how our minds process information and make decisions. True False

True

An auditor who reasons at stage 5 should emphasize ______. self-interest the interests of clients the public interest the interests of employers

the public interest

What is moral sensitivity? Ability to act morally Ability to recognize the situation as violating laws Ability to interpret a situation as moral Ability to reason out moral dilemmas

Ability to interpret a situation as moral

Betty Vinson changed her attitudes and behavior enabling her to reduce what? Cognitive dissonance Moral intensity Bystander effect Diversity

Cognitive dissonance

Select all of the following cultural values that influence one's belief structure. (Check all that apply) Whistle-blowing opportunities Ethical relativism Collectivist-oriented society Individualistic society Socialization of children in society

Collectivist-oriented society Individualistic society Socialization of children in society

Which social and organizational pressure has lead to poor ethical judgments in financial reporting? Loss aversion choosing the most conservative position Desire to please authority Integrity

Desire to please authority

Which of the following has been shown to influence the moral development of a manager? (Check all that apply) Established decision priorities Ethical training Education Corporate culture Fear of losing one's job

Ethical training Education Corporate culture

Kohlberg suggests that individuals may change their decision priorities over time. Select all of the following that may influence moral development. Ethics training Education Corporate culture Family status

Ethics training Education Corporate culture

Which bias describes when an auditor may be conservative in his/her risk assessment but may fail to seek additional information to confirm or update his/her knowledge about internal controls? Group think Hindsight bias Overconfidence bias

Overconfidence bias

Which of the following are criticisms of Kohlberg's work? (Select all that apply) An over-reliance on the public interest Belief that reason constitutes an individual's moral development A disregard for traits of character Makes deontological ethics superior to other ethical perspectives An over-reliance on dilemmas to measure moral reasoning

A disregard for traits of character Makes deontological ethics superior to other ethical perspectives An over-reliance on dilemmas to measure moral reasoning

What is the last step in Kidder's ethical decision-making process? Revisit and reflect on the decision. Make the decision. Test for right versus wrong. Apply the ethical standards.

Revisit and reflect on the decision.

True or false: Moral motivation reflects an individual's willingness to place ethical values ahead of nonethical values.

True

The difference between an individual with a strong ethical character and one with a weak ethical character may be summarized as the ______. inability to behave in accordance with ethical intention inability to withstand pressures and act ethically ability to withstand any pressures and act ethically ability to cave in to pressures and act unethically

ability to withstand any pressures and act ethically

In stage 1 of Kohlberg's model, behavior is driven by the desire to ______. avoid punishment always be friendly always act ethically satisfy one's own needs

avoid punishment

Organizational pressures may lead to altering one's beliefs to fit ______. moral sensitivity cognitive dissonance behavior moral judgment

behavior

When a staff accountant is aware of financial statement fraud, but does not report it because he/she believes his/her supervisor will correct the situation, this is an example of ______. utilitarianism effect bystander effect deontological norms

bystander effect

When an individual has the tendency to not report incidents of wrongdoing because he/she believes others will report it, this is commonly called ______. bystander effect deontology egoism effect

bystander effect

The thought process followed in one's moral development is _____ ______

cognitive development

Rest believes that ethical actions result from ______. cognitive structures and psychological processes a single, unitary decision process external actions Kohlberg's model

cognitive structures and psychological processes

The most common social and organizational pressures that can cause well-intentioned people to make poor ethical choices are ______. conforming to ethical judgments of peers obedience to authority considering multiple stakeholders

conforming to ethical judgments of peers obedience to authority

In the context of business, the decision one makes can be influenced by ________ culture.

corporate

Compared to System 1 thinking, System 2 is more ______. effortless deliberate emotional automatic

deliberate

Rest's model is built on Kohlberg's work and is based upon behavior related to one's level of moral _____________

development.

In stage 6 of Kohlberg's model, a person is influenced by ______. (Check all that apply) equality satisfying one's own needs loyalty to one's peer group justice rights of others

equality justice rights of others

Kidder believes ______. (Select all that apply) ethical issues are based on a clear right and wrong decision ethical issues can have unexpected consequences ethical issues can create complex issues ethical issues have an underlying structure related to the decision making process

ethical issues can have unexpected consequences ethical issues can create complex issues ethical issues have an underlying structure related to the decision making process

Professional judgment requires not only technical competence, but also depends on auditors' virtues and ______________

ethics

The perception that "our way" is normal and that other ways are inferior is commonly called ______. egoism utilitarianism ethnocentrism

ethnocentrism

Virtues that directly influence an individual's actions are ______. judgment virtues moral virtues intellectual virtues instrumental virtues

instrumental virtues

A philosophical approach to decision making considers ______. (Check all that apply) egoism rights of others justice loyalty to others harms and benefits

rights of others justice harms and benefits

In stages 5 and 6, the auditor's behavior should be primarily influenced by _____________ ethical principles.

universal

Which bias describes when an individual has the tendency to view events as more predictable than they really are? Overconfidence bias Group think Hindsight bias

Hindsight bias

Organizations having policies and procedures in place making it easy to report unethical behavior is an example of ______. moral character moral sensitivity moral motivation moral judgment

moral motivation

Research suggests that individuals will act less ethically if they are not being watched. Which situational factor is this most related to? Time pressure Integrity Transparency

Transparency

An individual's moral _____influences her intention to comply with her ethical judgment.

motivation

Which of the following are included in the "social contract" accountants have? Commitment to lifelong learning Commitment to serve the interest of the public Commitment to a code of ethics Commitment to serve the interest of superiors Commitment to serve the interest of the client

Commitment to lifelong learning Commitment to serve the interest of the public Commitment to a code of ethics

In Libby and Thorne's study of virtues, which of the following were identified as intellectual virtues? (Check all that apply) Healthy skepticism Diligence Persistence Dependability Integrity Truthfulness

Healthy skepticism Dependability Integrity Truthfulness

`Organizations with ethically rewarding environments have a large degree of ______. moral sensitivity moral judgment moral motivation moral character

moral motivation

A corporate executive who spends company money on lavish parties and travel later claims he did nothing wrong. The executive's lack of responsibility falls under ______.

moral sensitivity

An individual's ability to identify when an ethical situation exists is an example of ________________________

moral sensitivity

In stage 6 of Kohlberg's model, behavior is driven by ______. universal ethical principles maximizing net benefits to others loyalty to others always following the law

universal ethical principles

In stage 5 of Kohlberg's model, behavior is driven by ______. fear of punishment universal ethical principles upholding the rights and values of society the pursuit of self-interest

upholding the rights and values of society

Cognitive development is based upon 20 years of research by whom? Immanuel Kant Aristotle Lawrence Kohlberg Josephson Institute of Ethics

Lawrence Kohlberg

Which of the following is not a part of the ethical domain for accountants and auditors? General public Accounting profession Regulatory bodies (SEC, PCAOB) Legal profession

Legal profession

Which of the following are included in ethical intent of the ethical decision-making process? (Select all that apply) Look at how virtue motivates ethical actions. Look at the likelihood and magnitude of possible consequences. Look at how virtue can support turning ethical intent into ethical action. Determine who the stakeholders are. Determine if anyone's rights are at stake.

Look at how virtue motivates ethical actions. Look at the likelihood and magnitude of possible consequences. Determine if anyone's rights are at stake.

Put the following checkpoints Kidder suggests using when dealing with a confusing ethical issue in order beginning with what occurs first. Determine responsibility. incorrect toggle button unavailable Recognize that moral questions exist. correct toggle button unavailable Gather all important information. incorrect toggle button unavailable Test for right-versus-wrong issues. incorrect toggle button unavailable Determine responsibility. incorrect toggle button unavailable

1) Recognize that moral questions exist. 2) Determine responsibility 3) Gather all important information. 4) Test for right-versus-wrong issues.

Reflection and deliberation in accounting relies on System ___ thinking.

2

Which of the following are complaints of Kohlberg's work? (Select all that apply) An over-reliance on societywide norms A disregard for human emotion Too much reliance on Rawl's Theory of Justice An over-reliance on dilemmas used to evaluate moral reasoning

A disregard for human emotion Too much reliance on Rawl's Theory of Justice An over-reliance on dilemmas used to evaluate moral reasoning

In Jones's moral intensity model, which of the following increases moral intensity? (Select all that apply) An increase in education and experience A greater degree of harm or benefit A willingness to place ethical values ahead of nonethical values A strong Social Consensus that an act is morally wrong An action with immediate negative consequences

A greater degree of harm or benefit A strong Social Consensus that an act is morally wrong An action with immediate negative consequences

In Libby and Thorne's study of virtues, which of the following were identified as instrumental virtues? (Check all that apply) Integrity Diligence Courageous Objective Persistence

Diligence Courageous Persistence

In step 3 of the Integrated Ethical Decision-Making Model, which of the following should Davis answer when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Do I, Davis, want to be responsible for Paul getting into trouble? What legal issues are applicable and need to be considered? Will my actions do irreparable harm to others? Who are all the stakeholders involved?

Do I, Davis, want to be responsible for Paul getting into trouble? Will my actions do irreparable harm to others?

Which of the following is not one of the questions in an ethical decision-making model? What are the rights of stakeholders? How will I best satisfy my own interests? Which course of action results in a fair distribution of benefits and burdens? What benefits and harms will each course of action produce?

How will I best satisfy my own interests?

Which factors influenced Betty Vinson's behavior in the WorldCom case? (Check all that apply). Courage of her convictions Rationalization of actions as a one-time event Pressure from superiors Desire to cook the books Belief that others had more knowledge of accounting than her

Rationalization of actions as a one-time event Pressure from superiors Belief that others had more knowledge of accounting than her

Which of the following are ways Festinger assumes will reduce dissonance? (Select all that apply). Increase the importance of the beliefs and/or attitudes. Reduce the importance of the beliefs and/or attitudes. Change one or more of the attitudes, behaviors, or beliefs so the two align. Acquire new information that outweighs the beliefs that are not in harmony. Assume moral blindness and ignore the dissonance.

Reduce the importance of the beliefs and/or attitudes. Change one or more of the attitudes, behaviors, or beliefs so the two align. Acquire new information that outweighs the beliefs that are not in harmony.

Which of the following are reasons why rules in accounting cannot replace the auditors' professional judgment? (Check all that apply) Rules may be unclear or nonexistent. Auditors need only be technically competent. Rules cannot be made to fit every situation. Transactions need only be structured around rules to be ethical.

Rules may be unclear or nonexistent. Rules cannot be made to fit every situation.

Which factor can influence ethical decision making and the actor may not even be aware of the effect? Organizational pressure Situational factors Cognitive dissonance

Situational factors

An individual strongly affected by what he/she believes others within his/her social group considers morally right or wrong is an example of what? Social Sensitivity Moral Character Moral Judgment Social Consensus

Social Consensus

Ethical sensitivity is enhanced by identifying which ethical and professional issues? (Check all that apply) Stakeholders Harms and benefits Ethical reasoning methods GAAP and GAAS

Stakeholders GAAP and GAAS

Responsibilities to the key constituent groups of the ethical domain for accountants and auditors may conflict. True False

True

Which of the following are questions that should be addressed when following the GVV framework? (Select all that apply) Is this argument a one-time incident? What are the main arguments that need to be addressed? What is the material impact of the argument being made? To whom should the argument be made? When and in what context should the argument be made?

What are the main arguments that need to be addressed? To whom should the argument be made? When and in what context should the argument be made?

The underlying features of cognitive development include ______. (Check all that apply) developing from childhood to adulthood a thought process becoming more complex and sophisticated with development being set in childhood an ability to make reasoned judgments a hierarchical series only

developing from childhood to adulthood a thought process becoming more complex and sophisticated with development an ability to make reasoned judgments

In stage 3 of Kohlberg's model, a person is influenced by ______. (Check all that apply) respect for authority law and order doing what is in the best interests of others loyalty in relationships duty to the social order

doing what is in the best interests of others loyalty in relationships

In stage 4 of Kohlberg's model, a person's behavior is influenced by ______. (Check all that apply) fear of punishment fairness to others duty to the social order law and order pursuit of self-interest

duty to the social order law and order

Giving Voice to Values builds on traditional philosophical reasoning methods to effectively express one's values to ensure what occurs? ethical action is taken Harm is minimized Kidder's Ethical Checkpoints are followed Moral sensitivity is evaluated

ethical action is taken

Cognitive dissonance suggests that individuals have an inner drive to hold attitudes and beliefs in

harmony

Andersen's moral blindness with respect to Enron was caused by ______. (Check all that apply) professional skepticism high consulting fees pressure from Enron failure of professional judgment Enron being one of the largest accounts for Andersen

high consulting fees pressure from Enron Enron being one of the largest accounts for Andersen

Virtues that indirectly influence an individual's intentions to exercise professional judgment are ______. instrumental virtues intentional virtues moral virtues intellectual virtues

intellectual virtues

An individual who follows decision-making guidelines ______. (Select all that apply) is a person of high moral character is equipped to defend his/her decisions will find an automatic solution to moral problems is equipped to make better ethical choices

is equipped to defend his/her decisions is equipped to make better ethical choices

The underlying concept of moral sensitivity is ______. the ability to make moral judgments reflecting on the outcomes of decisions recognizing alternative actions affecting ourselves recognizing the effect of one's actions on the welfare of others recognizing the effect of one's actions on the individual

recognizing the effect of one's actions on the welfare of others

While not specifically recognized in a philosophical reasoning model, ___________ is implied by the considerations.

reflection

Behavioral ethics ______. (Select all that apply) requires explaining moral and immoral behavior in systematic ways looks at how individuals believe they should act looks at how situational and social forces influence the actual behavior of individuals requires understanding the consequences of actions

requires explaining moral and immoral behavior in systematic ways looks at how situational and social forces influence the actual behavior of individuals requires understanding the consequences of actions

In stage 5 of Kohlberg's model, a person is influenced by ______. (Check all that apply) rights and values of society evaluating harms and benefits of actions the legal contract of society acting in the best interests of others universal ethical principles

rights and values of society evaluating harms and benefits of actions the legal contract of society

Our ability to spot ethical issues is known as moral ____________

sensitivity

An accountant has a(n) __________ ______to act in accordance with the public interest.

social contract

Individuals do not always behave in accordance with their ethical intention due to which of the following? (Check all that apply) Weak ethical character Being a person of integrity Ability to avoid distractions Lack of alignment of intention and actions Lack of a plan to carry out ethical intent with ethical action Inability to withstand pressures

Weak ethical character Lack of alignment of intention and actions Lack of a plan to carry out ethical intent with ethical action Inability to withstand pressures

Which of the following are questions included in the GVV framework? (Select all that apply) What is the most persuasive response to barriers? What is at stake for those who disagree? What is the magnitude of the potential consequences? What levers can be used to influence those in disagreement? Who are all the stakeholders involved in the situation?

What is the most persuasive response to barriers? What is at stake for those who disagree? What levers can be used to influence those in disagreement?

What is the ethical dilemma facing Heinz? Obtaining the rights to a cancer drug Whether to steal the drug or not Borrowing the money to pay for the drug Obtaining the cancer drug at half price

Whether to steal the drug or not

In step 1 of the Integrated Ethical Decision-Making Model, which of the following should Davis answer when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Do I, Davis, want to be responsible for Paul getting in trouble? Who are the stakeholders at ACE Manufacturing? What are the consequences of reporting the disbursements to Paul? Have I, Davis, exercised due care? Do the disbursements to Paul violate GAAP?

Who are the stakeholders at ACE Manufacturing? Have I, Davis, exercised due care? Do the disbursements to Paul violate GAAP?

Kohlberg developed the example of Heinz and the Drug to illustrate a ________ dilemma.

moral

The ethical standards considered in ethical sensitivity include ______. rights moral virtues utilitarianism AICPA Code Principles

AICPA Code Principles

_____________ ethics looks at the way individuals actually behave in moral circumstances.

Behavioral

______ looks at the way individuals actually make decisions, rather than the way individuals would make decisions in an ideal world.

Behavioral ethics

Rest's conception suggests that an accountant should do which of the following when there are ambiguities in accounting standards? (Select all that apply) Deviate from norms and rules when preparing financial statements Comply with laws and standards Recognize the importance of laws and standards Present fairly all financial statements

Comply with laws and standards Recognize the importance of laws and standards Present fairly all financial statements

In step 2 of the Integrated Ethical Decision-Making Model, which of the following should be considered when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Consider letting Jack Jones deal with the matter. Consider if Smith and Williams are also stakeholders or only the Joneses. Consider if the matter should only be reported to Jack Jones, Paul's dad, or report the matter to all owners. Consider the legal issues including the violation of GAAP and improper taxable income.

Consider letting Jack Jones deal with the matter. Consider if the matter should only be reported to Jack Jones, Paul's dad, or report the matter to all owners. Consider the legal issues including the violation of GAAP and improper taxable income.

Which of the following should occur in step 4 of the Integrated Ethical Decision-Making Model when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Davis should determine who all the stakeholders are and inform them. Davis must insist that steps be taken to correct the improper accounting performed by Paul. Davis should give Paul the opportunity to explain his actions. Davis should identify the legal issues involved. Davis must have the courage to stand up for what he believes to be the proper accounting treatment.

Davis must insist that steps be taken to correct the improper accounting performed by Paul. Davis should give Paul the opportunity to explain his actions. Davis must have the courage to stand up for what he believes to be the proper accounting treatment.

Which of the following are important when identifying and evaluating alternative courses of action in the ethical decision-making process? Determine the magnitude of the consequences. Determine who the stakeholders are. Determine which ethical reasoning methods apply. Determine which professional standards apply. Determine what legal issues exist.

Determine which ethical reasoning methods apply. Determine what legal issues exist.

Ace Manufacturing: Davis insisting that steps be taken to correct the accounting for Paul's misdeeds falls under which step of the Integrated Ethical Decision-Making Model? Ethical behavior Ethical judgment Ethical sensitivity Ethical intent

Ethical behavior

Ace Manufacturing: Davis considering the general consensus among accountants related to Paul's misdeeds, falls under which step of the Integrated Ethical Decision-Making Model? Ethical behavior Ethical sensitivity Ethical judgment Ethical intent

Ethical intent

Evaluating the magnitude of consequences related to an ethical decision is an example of what? Ethical judgment Ethical behavior Ethical sensitivity Ethical intent

Ethical intent

Reflecting on the moral intensity of the situation is referred to as what in the Integrated Ethical Decision-Making Process? Ethical judgment Ethical sensitivity Ethical intent Ethical behavior

Ethical intent

Ace Manufacturing: Davis considering who to report Paul's misappropriation of assets to falls under which step of the Integrated Ethical Decision-Making Process? Ethical intent Ethical sensitivity Ethical judgment Ethical behavior

Ethical judgment

Considering what legal issues exist is an example of what? Ethical sensitivity Ethical behavior Ethical judgment Ethical intent

Ethical judgment

Identifying and evaluating alternative courses of action is referred to as what in the Integrated Ethical Decision-Making Process? Ethical sensitivity Ethical intent Ethical behavior Ethical judgment

Ethical judgment

Ace Manufacturing: Davis not allowing his relationship with Paul to interfere with making the right choice falls under which step of the Integrated Ethical Decision-Making Process? Ethical judgment Ethical intent Ethical behavior Ethical sensitivity

Ethical sensitivity

Identifying the ethical and professional issues is referred to as what in the Integrated Ethical Decision-Making Process? Ethical behavior Ethical intent Ethical sensitivity Ethical judgment

Ethical sensitivity

Select the possible negative outcomes of simplifying complex issues to make decision making easier. (Select all that apply) Failing to identify stakeholders Underestimating risk Considering long-term consequences

Failing to identify stakeholders Underestimating risk

The approach that focuses on individuals effectively expressing their beliefs in a way that positively influences others is known as what? Giving Voice to Values Integrated Ethical Decision Making Virtue Based Decision Making Cognitive Development

Giving Voice to Values

Taking ethical action should be based on which of the following? (Select all that apply) Maximizing stakeholder interests when it violates professional obligations How virtue helps to turn ethical intent to ethical action How I can strengthen my arguments How I can strengthen my position

How virtue helps to turn ethical intent to ethical action How I can strengthen my arguments How I can strengthen my position

______ believes the ethical decision-making process has an underlying structure based on nine steps. Rest Johnson Velasquez Kohlberg Kidder

Kidder

What is the first step in Kidder's ethical decision-making process? Determine the actor. Recognize that there is a moral issue. Gather the relevant facts. Test for right versus wrong.

Recognize that there is a moral issue.

Which of the following are included in Kidder's checkpoints when dealing with an ethical situation? (Select all that apply) Reflect on the decision and lessons learned. Look at conflicting positive values. Consider which ethical principle is most relevant. Consider cultural norm in similar situations. Consider which course of action develops moral virtues.

Reflect on the decision and lessons learned. Look at conflicting positive values. Consider which ethical principle is most relevant.

Which of the following are dimensions included in Jones's moral intensity model? (Select all that apply) Moral Judgment Social Consensus Temporal Immediacy Proximity Moral Motivation

Social Consensus Temporal Immediacy Proximity

If an accountant is influenced by the firm's desire to keep its clients happy, the result may be what stage of Kohlberg's reasoning? Stage 3 Stage 4 Stage 6 Stage 2 Stage 5

Stage 3

The results of published studies indicate that accountants reason primarily at which stages of Kohlberg's model? Stages 2 and 3 Stages 4 and 5 Stages 3 and 4 Stages 5 and 6

Stages 3 and 4

What is the objective of applying moral judgment? To select the morally justifiable course of action Prescriptive reasoning To act consistently with one's level of moral development To recognize a situation as moral

To select the morally justifiable course of action

Thorne develops a model of individuals' ethical decision process that integrates Rest's components with what? Egoism Moral intensity characteristics Virtue-based characteristics Utilitarianism

Virtue-based characteristics

Heinz dealt with the dilemma by ______. (Check all that apply) giving up on trying to obtain the drug asking the druggist if he could pay for the drug over time asking the druggist to sell the drug for less raising all the money from family and friends stealing the drug for his wife

asking the druggist if he could pay for the drug over time asking the druggist to sell the drug for less stealing the drug for his wife

Considering how virtue supports turning ethical intent into ethical action is an example of ______. ethical sensitivity ethical intent ethical judgment ethical behavior

ethical behavior

Deciding on a course of action consistent with an individual's professional obligations is an example of ______. ethical judgment ethical intent ethical sensitivity ethical behavior

ethical behavior

Ethical judgment helps to resolve decision-making dilemmas through _______ following the rules in accounting evaluating alternative courses of action defining the problem and gathering information applying ethical standards and values taking ethical action

evaluating alternative courses of action defining the problem and gathering information applying ethical standards and values taking ethical action

The decision-making model helps individuals to ______. rationalize final decisions identify the rules when they are unclear make better ethical choices pressure one's subordinates

make better ethical choices

When a situation has higher ______, an individual is more influenced in his/her ethical decision making process. moral sensitivity moral motivation moral intensity moral character

moral intensity

In stage 1 of Kohlberg's model, a person's behavior is influenced by ______. (Check all that apply) pursuit of self interest egoism obedience to rules avoidance of punishment

obedience to rules avoidance of punishment

One's cognitive understanding of an ethical situation influences ___________reasoning

prescriptive

An individual's ethical understanding of what should be done to resolve an ethical dilemma is called ______. prescriptive reasoning ethical judgment moral sensitivity moral development

prescriptive reasoning

Virtue plays an essential role in determining ______________________

professional judgement

The GVV methodology develops ways to confront barriers that often appear in the form of ____________________ and _________. These are the barriers one may encounter when pointing out a potential ethical conflict in the workplace.

reasons and rationalizations

System 2 thinking in accounting relies on ______. (Check all that apply) systematic analysis immediate responses to dilemmas consideration of stakeholder interests intuitive decision making deliberate reasoning

systematic analysis consideration of stakeholder interests deliberate reasoning

An individual being able to effectively voice his/her principles in the workplace given the proper tools is the underlying theme to ______. the Integrated Ethical Decision-Making Model Kidder's Ethical Checkpoints the Giving Voice to Values technique Rest's Ethical Decision-Making Model

the Giving Voice to Values technique

Cognitive dissonance can best be defined as ______. the difference between our perceptions and behavior the inconsistency between our perceptions and behavior the disconnect between moral sensitivity and moral judgment the correlation between moral judgment and moral behavior

the inconsistency between our perceptions and behavior

Moral motivation includes ______. (Check all that apply) the intention to comply with ethical judgment the interpretation of the situation as moral lack of ethical character the willingness to place ethical values ahead of nonethical values prescriptive reasoning

the intention to comply with ethical judgment the willingness to place ethical values ahead of nonethical values

The Giving Voice to Values technique ______. (Select all that apply.) is used before an individual has decided what to do in an ethical situation uses traditional philosophical reasoning addresses the pathway an individual can use to express his/her beliefs is used after an individual has decided what to do in an ethical situation.

uses traditional philosophical reasoning addresses the pathway an individual can use to express his/her beliefs is used after an individual has decided what to do in an ethical situation.