2013年acca考试试题及答案.docVIP

2013年ACCA考试试题及答案 P1 An swers: QUESTION 1 (a) (i) Kohlberg theory Kohlberg's theory relates to cog nitive moral developme nt(CMD)-that is theories that attempt to explain cog nitive processes and decisi ons take n by in dividuals. Kohlberg's theory of CMD attempts to show the reas oning processes used by in dividuals, and how those processes change as the in dividual i matured from a "child" to be an "adult". CMD therefore relates to the differe nt levels of reas oning that an in dividual can apply to ethical issues and problems. Kohlbert ide ntified threee levels of moral developme nt, with two sub-stages with in each level-gi ving six stages in total. Level one: The in dividual is focused on self-i nterest, exter nal rewards and puni shme nt. Decisi ons are likely to be un ethical because the person makes decisions entirely in accordanee with expected rewards and puni shme nt protect ing their own in terests. The two sub-levels are: Right and wrong are defi ned accord ing to expected rewards an d/or puni shme nt from figures of authority. Right is defi ned accord ing to whether there is fair ness in exchanges-individuals are concerned therefore with their own immediate in terests. Level two: The in dividual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues in itially but is broade ned to society in gen eral in the sec ond sub-stage of this level. I n other words the pers on is starti ng to think about their actions and society as a whole rater than focus ing on just their immediate peers. Level two: The in dividual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues in itially but is broade ned to society in gen eral in the sec ond sub-stage of this level. I n other words the pers on is starti ng to think about their actions and society as a whole rater than focus ing on just their immediate peers. The two sub-l