The best model to analyze Case Study 1-7 is Rest’s Four-Component Model. Rest’s
Model concludes that ethical action is the result of four psychological processes made
up of moral sensitivity (recognition), moral judgement (reasoning), moral focus
(motivation), and moral character (action) (Mintz, 2020). This model relates to case 1-7
as Kevin recognized he was placed in a compromising position as soon as Joyce admitted
to ghost-ticking. With Kevin knowing this, he now has to analyze the reasoning behind
this problem and how it pressures himself, the firm, and the client to deal with the
consequences of his actions going forward. Kevin now must focus on taking moral action
and follow through with ethical decision making. Kevin’s ethical motivation will influence
his intention to comply or not comply with his ethical judgement in the resolution of the
ethical dilemma. The potential loss of a job or client is enough of a motivating factor to
compromise Kevin’s integrity and inhibit ethical action. Now Kevin must have his actions
be in line with his ethical intentions.
This model is more suited to the current case as it is what Kevin should consider and
utilize. Kevin is still very new to the firm. This model is the most practical and easy for
him to relate to with this ethical dilemma. The situations in the case were very relatable
to the steps of this model.
Works Cited
Mintz, S. M. (2020). Ethical obligations and decision making in accounting: Text and
cases. McGraw-Hill Education.
