I think the ethical decision-making process is the best option with
respect to case study 1-7. Identifying the issue is the first step. Bo
and Moe have given Kevin the challenge of analyzing the issue that
his work is not as quick and effective as his predecessor. The next
step is to consult with and seek advice. When Kevin talked to his
coworker Joyce about the situation, she gave him the option of
"ghostticking," which he had previously finished. In the case study,
Kevin appears at the third stage when considering long-term impacts.
He is thinking about "ghostticking," or working from home instead of
recording his hours. We determined in last week's homework that
neither of these were moral decisions for Kevin to make. The fourth
step is to take other industries' rules into account. What are the
criteria for this business and its rivals? What other firms have done or
how might someone else approach this problem? The fifth step is to
make a choice. Should he take his coworkers' advise and begin "ghost-
ticking" to demonstrate that he is taking his work home with him
rather than clocking the additional time? Alternatively, he might be
honest with his bosses and say that while he is doing his hardest and
intends to do even better, it could take some time for him to match
the speed and precision of his forerunner. The last steps are
implementation and evaluation. When Kevin has made a choice, he
must put it into practice and then share it with his superiors at the
following meeting.
According to Kohlberg's thesis, "humans go through a sequence of
sequential and hierarchical cognitive phases from birth to maturity.
These phases describe how people approach ethical conundrums.
The three levels and six stages more closely align with how children
develop morally than they do with Kevin's current predicament.
Discusses how those in this level evade punishment in Level 1; Pre-
conventional. They learn that by abiding by the rules, they may avoid
being penalized for their choices. Instead than being a step that Kevin
has to reflect on during his own moral conflict, I think this is a
fantastic illustration of how kids develop moral ideals.
According to Rest's four-component model of ethical decision, Kevin
cannot make a choice until all four elements are present.
• Moral Focus
• Moral Judgment
• Moral Sensitivity
• Moral Compass
You are prompted to choose whether you view the circumstance as a
moral dilemma in the first stage. It means that Kevin is unable to be
either absent or oblivious to the consequences of his actions on other
people. I believe that this kind of moral decision-making would be
most effective if Kevin were a CPA and made judgments based on the
potential impact they would have on shareholders and investments,
rather than just on himself.
Reference:
Mintz, S., & Morris, R. (2020). Ethical obligations and decision making
in accounting (5th ed.). McGraw-Hill Education, New York, NY.
