If we look at Kevin’s situation using Kohlberg’s theory of moral
reasoning, in stage 1 he likely was concerned about the
consequences if he told the partners about Joyce’s ‘ghost ticking’. His
sense of right or wrong may be directly linked to whether the
outcome would be positive or negative. Would he be commended for
exposing the fraud or would his relationships with his colleagues be
forever tarnished?
Stage 2 is self-interest. Maybe he will be recognized for being honest
and be on the fast track to a promotion.
In stage 3, Kevin may choose to not say anything about the ‘ghost
ticking’ because he wants to be a ‘team player’ even if the team is
taking short cuts.
At stage 4, Kevin may believe that even though he is new and not as
seasoned as Joyce and the other accountants, that it is still his duty
to bring to light the fact that audits are not always complete and
there may be other discrepancies that are taking place.
In this scenario, I have trouble applying stage 5, social contract. In
some situations, ‘what goes around comes around’ but here, it is
never acceptable to sign off that something has been done according
to an agreement if it hasn’t.
Finally stage 6 is universal ethical principles. Accounting and audit
regulations were created to ensure financial reporting is correct and
free from fraud and material misstatements. Investors, banks and
stakeholders rely on the opinion of the audit to make decisions.
Rest’s theory has been referred to as a neo-Kohlbergian approach to
morality. Rest and his colleagues didn’t think Kohlberg’s theory was
complete and lack sufficient hypothetical dilemmas and was too
structured. Rest’s first schema is self-interest and goes from birth to
approximately 12 years of age.
The second schema is maintaining norms or the idea that if I abide by
the rules, others will too. In Kevin’s situation, he may decide to
divulge what Joyce shared with him thinking that if he does the right
thing, Joyce and the other will too.
The third schema of Rest’s theory is post-conventional. This usually
applies to young adults, like Kevin, and contains shared ideals and
reciprocity determine. This is similar to Kohlberg’s fifth and sixth
stages and is the most complicated in moral development.
Rest’s theory, in my opinion, is too broad and doesn’t consider
factors such as socioeconomic, ethnicity, culture and other factors
that contribute to a person’s outlook on mortality.
References
Boyes, M. C., & Walker, L. J. (1988). Implications of Cultural Diversity
for the Universality Claims of Kohlberg’s Theory of Moral b
Reasoning. Human Development, 31(1), 44–59.
Rest, J. R., & Narvaez, D. F. (1995). Moral development in the
professions: Psychology and applied ethics. Erlbaum.
