2020年特许公认会记师ACCA考试试题及答案
2020年特许公认会记师ACCA考试试题及答案
P1 Answers：
QUESTION 1
(a) (i) Kohlberg theory
Kohlberg's theory relates to cognitive moral
development(CMD)-that is theories that attempt to explain cognitive processes and decisions taken by individuals. Kohlberg's 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 each level-giving six stages in total.
Level one：
The individual is focused on self-interest, external rewards and punishment. Decisions are likely to be unethical because the person makes decisions entirely in accordance with expected rewards and punishment protecting their own interests.
The two sub-levels are：
1.1 Right and wrong are defined according to expected rewards and/or punishment from figures of authority.
1.2 Right is defined according to whether there is fairness in exchanges-individuals are concerned therefore with their own immediate interests.
Level two：
The individual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues initially but is broadened to society in general in the second sub-stage of this level. In other words the person is starting to think about their actions and society as a whole rater than focusing on just their immediate peers.
Level two：
The individual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues initially but is broadened to society in general in the second sub-stage of this level. In other words the person is starting to think about their actions and society as a whole rater than focusing on just their immediate peers.
The two sub-l