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ACCA考试:P1-P3精选试题解析二(2)

2013-01-07 

  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.

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