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2013 年 ACCA 考试试题及答案 P1 Answers: QUESTION 1 (a) (i) Kohlberg theory Kohlbergs theory relates to cognitive moral development(CMD)-that is theories that attempt to explain cognitive processes and decisions taken by individuals. Kohlbergs theory of CMD attempts to show the reasoning processes used by individuals, and how those processes change as the individual matured from a child to be an adult. CMD therefore relates to the different levels of reasoning that an individual can apply to ethical issues and problems. Kohlbert identified threee levels of moral development, with two sub-stages within