In teaching about moral development, instructors often point out the threefold nature of morality: It depends on emotional development (in the form of ability to feel guilt or shame), social development (manifested by the recognition of the group and the importance of moral behavior for the group’s existence), and cognitive development (especially the ability to adopt another’s perspective). How does this perspective of morality relate to ethical reasoning by accountants and auditors?
Answer to relevant QuestionsSome empirical research suggests that accountants and auditors may not achieve their higher levels of ethical reasoning. Why do you think this statement may be correct?Do you believe that our beliefs trigger our actions, or do we act and then justify our actions by changing our beliefs? Explain.A major theme of this chapter is that our cognitive processes influence ethical decision making.Use the theme to comment on the following statement, which various religions claim as their own and has been attributed to Lao ...1. Explain the rules in accounting to determine whether an investment in a marketable security should be accounted for as trading, available-for-sale, or held-to-maturity. Include in your discussion how such classification ...COSO explains the importance of the control environment to internal controls by stating it sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all aspects of ...
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