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2012年ACCA考试《P1-P3》模拟试题及答案2
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-levels are: 2.1 Actions are defined by what is expected of individuals by their peers and those close to them. 2.2 The consideration of the expectations of others is broadened to social accord in general terms rather than immediate peers. Level three: 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 nfluences. The two sub-levels are: 3.1 Right and wrong are determined by reference to basic rights, values and contracts of society. 3.2 Individuals make decisions and based on self-chosen ethical principles which they believe everyone should follow. Individuals therefore have a strong ethical stance, meaning that ethical decisions are made, even when they mean harm is incurred to the individual from making those decisions. As individuals move through the stages then they are moving onto higher levels of moral reasoning-with higher levels in general terms providing more "ethical" methods of reasoning. Most individuals operate at level two reasoning-so decisions are made in accordance with what an individual perceives others to believe and in accordance with what is therefore expected of that individual by others. 来源于：中华考试网 |
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