Question $1$

$$

Why is professional judgment important in accounting?

Question $2$

At which stage of moral development are most accountants and auditors with respect to their ethical decision$-$making? What factors are responsible for them being at that stage? How does that relate to their level of moral reasoning?

Question $4$

$$

Susie, a newly graduated BBA in accounting, has started job with the state budgeting office. Susie has responsibility over travel expenses expense accounts. The state has a travel policy stating that a state employee may be reimbursed up to $$90$ per night for a hotel room and up to $$40$ per day for meals, as long as the employee turns in food receipts. On the first expense account Susie works on the employee has a hotel receipt for $$130$ a night but no food expenses. Susie processes the reimbursement for $$90.$ The employee becomes irate as his reading of the travel policy is that he can be reimbursed for $$130$ a night for hotel and food with a receipt. The employee claims this has never been a problem in the past and has always been reimbursed $$130$ a night whether for hotel only or both hotel and food.

Discuss which ethical theories supports Susie AND the employee's take on the travel policy.$$