I chose Rest’s Four-Component Model of Ethical Decision Making because it is simple
and straightforward. Rest used Kohlberg’s theory to develop his model (Mintz, 2020).
Rest broke down his model into four stages: (1) moral sensitivity, (2) moral judgment, (3)
moral focus, and (4) moral character (Mintz, 2020). If Kevin had used this model to help
make an ethical decision, I believe the first step would have caught his attention. The first
step requires you to ask whether his circumstances are moral. It is not moral for Kevin’s
bosses to expect him to complete work for free and it is not moral for Kevin to take part in
ghost-ticking. Going through these steps would have assisted Kevin and his bosses in
arriving at an ethical decision.
Mintz, S., Morris, R. (2020). Ethical Obligations and Decision Making in Accounting (5th
ed.). McGraw-Hill Education
