Kohlberg Method – Examining the case using this theory may have
had these outcomes based on the three stages:
Preconventional – Kevin would take part in ghost-ticking. This will
avoid punishment because there is little chance of being caught and
since he feels it is a necessary part of business, it will satisfy his
needs. Conventional – He will take the work home and work off the
clock. This is due to the pressure from the bosses, and he feels loyal
to the relationship. Since falsifying documents by ghost ticking is a
concern, working off the clock is the better option. Postconventional –
He would do neither the ghost ticking nor taking the work home
because he would be motivated by the rights, values, and legal
contracts of society. He would weight the alternative solutions and
who would be affected by each decision.
Rest’s Four Component Module – Using this theory Kevin may have
been a little confused. Not being a CPA yet and being new to the
company, he may not have all the experience and knowledge to
navigate easily through these steps:
Moral Sensitivity (recognition) – recognition of a moral issue by having
empathy and understanding others’ perspectives; showing sensitivity
to the broader impacts of a decision. Moral Judgement (reasoning) –
knowledge, guidelines and codes of conduct which help form a
decision as well as the innate ‘moral compass’ for knowing the right
thing. Moral Focus (motivation) – the strength of character for wanting
to do the right thing, making it a priority amongst competing and
uncomfortable alternatives, and the consistency and resiliency in the
face of external pressure. Moral Character (action) he completes,
unequivocal execution of the decision and the openness and
transparency by which the repercussions are made public.
Ethical Decision-Making Module - This is the theory I think Kevin
should have used to make his decision. These are the steps:
Identify the ethical and professional issues. a Kevin would identify that
he was either being led to work hours and not bill the job/client or to
ghost tick. Both are unethical actions. Identify and evaluate alternative
courses of action. Kevin would think about other way he could resolve
the issue of not completing his work in the amount of time the prior
employees on this client did. Was he not as efficient or were the prior
employees making unethical decisions? Were they other
circumstances leading to a larger amount of work to be done that the
boss was not aware of? Reflect on the moral intensity of the situation
and virtues that enable ethical action to occur. If Kevin decided to
ghost tick, he would have that weight on him forever. He would not
be fulfilling his duty as an accountant to serve the public interest and
be ethically responsible. He would be violating the principles of the
AICPA Code of Professional Conduct and if ever caught, could have
legal action, damaged reputation to himself as well as the firm. By
taking the work home, he is not being fair to himself and the client. If
it is taking that long to complete the work, then it is fair and ethical
that the client pays for his time. Take Action. Kevin should make the
decision that is ethical and find a solution to get the work done in
time if possible, or if not, plan to leave the firm. He should also report
his coworker for the unethical actions of ghost-ticking.
References:
Rest's Model of Ethical Decion Making. (2021, Dec 28). Retrieved from
The Urban Engine: http://theurbanengine.com/blog//rests-model-of-
ethical-decion-making
Mintz, Steven M. & Morris Roselyn E. Cognitive Processes and
Ethical Decision Making in AccountingMcgraw Hill Education (5th
edition)
