This is the kind of progression up the economic value chain that even the most heterodox developmentalist would applaud. 这种向经济价值链上游移动的进步,即使是最离经叛道的发展主义论者也不得不为之称赞。
In order to take these factors into the decision making process, we develop the cognitive developmentalist stage based model and compare it with the standard based model so as to a useful complement to auditors 'ethical decision making. 为了将这些因素纳入道德决策过程,本文根据认知发展阶段理论提出了基于认知发展阶段的审计师道德决策模型,并将之与基于准则的决策模型比较,从而作为基于准则的模型的有益补充。
Comparison and Implications of Auditor's Ethical Decision Models: Standards based and Cognitive Developmentalist Stage Based 审计师道德决策模型比较及启示:基于准则与基于认知发展阶段