I looked at this case study as if I were Kevin and needed to wrap my head around this
discussion I just had with the partners. Kohlberg’s theory on decision making wouldn’t be my
first go-to model to use in deciphering this conundrum. His theory is based on the older we
get, the more experiences we have, the better apt we are to increase in the stages of moral
development. This is too much psychology and philosophy for me, which are not my strong
suits. It doesn’t have a laid out thought process for me to walk-through. So, for me and the
way my brain works, Kohlberg is out.
I’m running in to the same issue with Rest’s model, which focuses on four
psychological processes of moral sensitivity, moral judgement, moral focus, and moral
character (Mintz & Morris, pg. 78). I understand he was building on Kohlberg’s theory and
streamlined it. The four processes, broken down as recognition, reasoning, motivation, and
action, give me a better basis to begin to review my issue, but it’s not the road map I'm
looking for help analyze and solve this issue (Mintz & Morris, pg. 78). I know the way my brain
works, and I need a more applicable model to help with my issue.
The best choice for me is Kidder’s ethical checkpoints, using the ethical decision-
making model. The checkpoints are a systematic list of items I would need to address if I were
Kevin and trying to analyze the most ethical way to solve my issue. I understand in the
background my brain is in one of Kohlberg’s stages and I’m working through the four processes
of Rest on some level, but for me, I need guidance and that’s what Kidder’s checkpoints gives
me.
Mintz, Steven M. & Morris, Roselyn E. (2020) Ethical Obligations and Decision Making in
Accounting. (5th ed.) McGraw Hill.
