2012年ACCA《P1专业会计师》备考复习指导34

2012年ACCA《P1专业会计师》备考复习指导34
 
 
Kohlberg’s stages of cognitive moral development
 
Introduction:
　　<1> Kohlberg developed a cognitive moral development (CMD) theory to explain the reasoning process behind moral judgments.
　　<2> Each level is subdivided into two stages – giving six stages in total. Individuals tend to move from level 1 to level 3 as they get older.
　　<3> Basis for ethical behavior, has six identifiable development constructive stages – each more adequate at responding to moral dilemmas than the last. Kohlberg emphasis movement is decided by how the decision is made, not what the decision is about.
　　<4> In business context, managers are normally on level two.
 
CMDincludes three levels of morale development, with 2 sub-stages within each level- giving six stages in total:
　　<1> Level one: pre-conventional (the individual is focused on self-interest, external rewards and punishment).
　　a. Stage 1: obedience and punishment/punishment-obedience orientation
　　Punishment and obedience orientation make the right acts to be done to avoid punishment. Obeying the rules is a means to avoid punishment.
　　b. Stage 2: instrumental purpose and exchange/instrumental relativist orientation
　　Right behavior being defined by what is in one’s own best interest
　　<2> Level two: conventional (the individual tends to do what is expected of them by others).
　　a. Stage 3: interpersonal accord and conformity/good boy-nice girl orientation
　　Actions are defined by what is expected of individuals by their peers and those close to them. Lives up to other’s expectations in order to be seen to be good and then has self-regard as being good.
　　b. Stage 4: social accord and system maintenance/law and order orientation
　　At this stage of moral development, people begin to consider society as a whole when making judgments. Fulfills social duties in order to keep the social system going
　　<3> Level 3: post- conventional (the individual starts to develop autonomous decision making which is based on internal perspectives of right/wrong ethics, etc. rather than based on any external influences).
　　a. Stage 5: social contract and individual rights/social contract orientation
　　At this stage, people begin to account for the differing values, opinions, and beliefs of other people. Right and wrong are determined by reference to basic rights, values and contracts of society.
　　b. Stage 6: universal ethical principles/universal ethical principle orientation
　　Kohlberg’s final level of moral reasoning is based upon universal ethical principles and abstract reasoning. Follows self-chosen ethical principles which they believe everyone should follow.