WGU Ethical Leadership - C206 Exam
Cram
"subtle" bribe - correct answer-gifts or entertainment provided by company representatives
American Institute of Certified Public Accountants (AICPA) - correct answer-National and
professional organization for CPAs, has a code of conduct for members and a mission that
includes establishing and enforcing conduct standards.
Appearance of a conflict of interest - correct answer-when a third party could think your
judgment has been compromised—is generally considered just as damaging as an actual
conflict
benevolence climate - correct answer-the organization is one that "cares" about multiple
stakeholders, including employees, customers, and the broader community and public
categorical imperative - correct answer-This rule asks you to consider whether the rationale
for your action is suitable to become a universal law or principle for everyone to follo
climate of fairness - correct answer-whether they believe employees are treated fairly every
day, in terms of outcomes (pay, promotions, termination), processes (are processes for
making these important decisions about employees fair, non-arbitrary, and unbiased?) and
interactions (are employees treated every day with dignity and respect?)
Cognative Moral Development - Conventional - correct answer-Stage 3: Interpersonal
Accord, Conformity, Mutual Expectations - Stereotypical "good" behavior. Living up to what is
expected by peers and people close to you. Stage 4: Social Accord and System
Maintenance - Upholding laws and rules except in extreme cases where they conflict with
social duties.
Cognative Moral Development - Post-Conventional or Principled - correct answer-Stage 5:
Social Contract and Individual Rights - Upholding rules because they are the social contract
if they are consistent with values such as fairness and rights and the greater good (not
because of the majority opinion). Stage 6: Universal Ethical Principles - Following ethical
principles of justice and rights. Acting in accord with principles when laws violate principles.
Cognative Moral Development - Preconventional - correct answer-Stage 1: Obedience and
Punishment Orientation - Obedience to authority for its own sake. Sticking to rules to avoid
punishment. Stage 2: Instrumental Purpose and Exchange - Following rules only when it is
in one's immediate interest. Right is an equal exchange, getting a good deal.
Conflict of interest - correct answer-when your judgment or objectivity is compromised
Consequentialist - correct answer-focus attention on the results or consequences of the
decision
, Consequentialist - correct answer-focuses on doing what will maximize societal welfare
approach requires you to do a mental calculation of all the harms and benefits of these
consequences
consequentialist theory - correct answer-type of normative ethics that judges an action as
right or wrong by the consequences, utilitarianism is the best known consequentialist theory
Corporate Social Responsibilities (CSR) pyramid, - correct answer-economic is the primary
corporate social responsibility - correct answer-a management concept whereby companies
integrate social and environmental concerns in their business operations and interactions
with their stakeholders
corporate social responsibility 3 reasons - correct answer-pragmatic, ethical, strategic
Culpability score ↑ - correct answer-↑ presence of aggravating factors. org size, degree of
participation, disregard for criminal conduct, prior history, impeding investigation,
Culpability score ↓ - correct answer-start with 5. ↓ effective program to prevent and detect
violations of the law. self reporting
culture - correct answer-a body of learned beliefs, traditions, and guides for behavior shared
among members of a group
Defense Industry Initiative on Business Conduct and Ethics (DII) - correct answer-1) Adopt a
written code of conduct.
2) Conduct employees' orientation and training with respect to the code.
3) Provide employees a mechanism to express concerns about corporate compliance with
procurement laws and regulations.
4) Adopt procedures for voluntary disclosure of violations of federal procurement laws.
5) Participate in Best Practices Forums.
6) Publish information that shows each signatory's commitment to the above.
deontological - correct answer-focuses on doing what is "right" (based on moral principles or
values such as honesty)
deontological - correct answer-What is Pat's ethical duty now that she knows about the
layoff?
deontological theory - correct answer-decisions about what's right on broad, abstract
universal ethical principles or values such as honesty, promise keeping, fairness, loyalty,
rights (to safety, privacy, etc.), justice, responsibility, compassion, and respect for human
beings and property
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