2010年ACCA12月份考試時間為12月6日-15日。為了方便廣大考生復習，正保會計網校ACCA試題中心將會為大家呈現ACCA歷年試題及答案。

　　1 （a） （i） Three Kohlberg levels

　　At the preconventional level of moral reasoning，morality is conceived of in terms of rewards，punishments and instrumental motivations. Those demonstrating intolerance of regulations in preference for self-serving motives are typical preconventionalists.

　　At the conventional level，morality is understood in terms of compliance with either or both of peer pressure/social expectations or regulations，laws and guidelines. A high degree of compliance is assumed to be a highly moral position.

　　At the postconventional level，morality is understood in terms of conformance with ‘higher’ or ‘universal’ ethical principles. Postconventional assumptions often challenge existing regulatory regimes and social norms and so postconventional behaviour is often costly in personal terms.

　　Level 1： Preconventional level

　　Stage/Plane 1： Punishment-obedience orientation

　　Stage/Plane 2： Instrumental relativist orientation

　　Level 2： Conventional level

　　Stage/Plane 3： Good boy-nice girl orientation

　　Stage/Plane 4： Law and order orientation

　　Level 3： Postconventional level

　　Stage/Plane 5： Social contract orientation

　　Stage/Plane 6： Universal ethical principle orientation

　　（ii） The level that Jack Mineta operated at

　　The evidence from the case suggests that Mr Mineta operated at the preconventional level. Although he seemed lessconcerned with punishment，his actions were strongly driven by the incentives of financial rewards suggesting a rewards orientation consistent with preconventional thinking. He seemed prepared to ignore internal control systems （‘I’m in thisjob for what I can get for myself – big risks bring big returns and big bonuses for me.’）.The internal control systems at Global-bank placed clear limits on traders’ behaviour in terms of limits and exposure to the highest risk derivative instruments. Mr Mineta was unconcerned about compliance with controls and prevailing rules would have suggested conventional thinking. Had he complied with the internal control constraints， he would not have lost the large amount of money. Nor would he have made the large prior profits but these were manifestly not sustainable. Miss Hubu‘scomment that he ’didn‘t believe in right and wrong’ excludes any suggestion that his ignoring of rules was driven by postconventional assumptions.

　　（iii） Stage most appropriate for a professional bank employee

　　The most appropriate level of moral development for Mr Mineta in his work is stage 4 within the conventional level （level 2）.This level stresses compliance with laws and regulations rather than the 3rd stage which is about compliance with norms to gain social acceptance.

　　Stage 4 is concerned with legal and regulatory compliance and the moral right is that which is the most compliant with prevailing regulatory systems.

　　[Tutorial note：it is possible to argue for other stages. Credit should be given for this only when robustly defended with evidence. Unsupported assertions should not be rewarded.]

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