revised中山大學商業(yè)倫理-展示頁
2024-10-25 16:41本頁面
【正文】 – Stage 2. Satisfying one’s own needs Kohlberg’s Level 2 ? Conventional – Stage 3. Fairness to others – Stage 4. Law and order Kohlberg’s Level 3 ? Postconventional – Stage 5. Social Contract – Stage 6. Universal ethical principles Where do CPAs reason? ? Studies in 1990s, CPAs reason primarily at stages 3 and 4 ? Implies that a larger percentage of CPAs may be overly influenced by – Peers, superiors, and clients (stage 3) or – By rules (stage 4) Heinz and the Drug ? Heinz’s wife is dying ? Drug form of radium might save her ? Druggist is charging 10 times the cost ? Heinz can raise only half the price ? Heinz asks the druggist to let him have drug for half or let him pay later ? Druggist refused ? Heinz stole the drug ? Should Heinz have do
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