The model that is best to analyze this case is Rest’s four-component
model. Rest’s four-component model asserts that ethical actions
“result from a combination of various cognitive structures and
psychological processes” (Mintz, 2020). The first step in Rest’s model
requires that an individual recognize that a moral situation exists. In
the case study, Kevin must first recognize that he is faced with an
ethical decision. The second step is moral judgement, which requires
that Kevin be able to utilize prescriptive reasoning to identify the
ideal solution. The third step is moral focus, this requires Kevin to
focus on taking the moral action and place ethical values over
nonethical values. The four step is moral character, this step requires
Kevin to act in accordance with ethical intentions. This is an area that
many times in the accounting sector where individuals fall short.
There are many cases of individuals knowing that there are ethical
implications but allow other pressures to change their actions in
situations.
Reference
Mintz, S., & Morris, R. (2020). Ethical obligations and decision making
in accounting (5th ed.). McGraw-Hill Education, New York, NY.
