【摘要】 即将参加ACCA考试的考生们，考试即将到来，大家的备考工作进行得如何了？考必过为大家精心整理了2013年特许公认会记师ACCA考试试题及答案，希望能够助力ACCA考试，相信坚持一定会有成果。那么，同学们一起快来做题吧！关于2013年特许公认会记师ACCA考试试题及答案的具体内容如下：
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
以上就是考必过为大家整理的2013年特许公认会记师ACCA考试试题及答案的具体内容。没有特别幸运，那么请先特别努力，别因为懒惰而失败，还矫情地将原因归于自己倒霉。你必须特别努力，才能显得毫不费力。最后，考必过预祝大家在未来的ACCA考试中能够取得优异的成绩！