At Which Stage of Moral Development Are Most Accountants and Auditors

question 19

Essay

At which stage of moral development are most accountants and auditors with respect to their decision making? What factors are responsible for their being at that stage? How does the stage of ethical reasoning potentially effect whether an accountant would give in to pressure from a supervisor to "cook the books"?

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Definitions:

Interaction

The process by which two or more entities or substances act upon each other or respond to each other.

Anxious-Ambivalent Attachment Relationship

A form of insecure attachment where children demonstrate strong attachment behavior but also show resistance or anger towards the caregiver.

Secure Attachment

A type of attachment characterized by infants who show distress when separated from caregivers but are able to compose themselves knowing that their caregiver will return.

Avoidant Attachment

Avoidant attachment is a type of insecure attachment where individuals tend to keep emotional distance and may avoid close relationships.