Review Case Study 1-7 from Module One. Examine the case using
Kohlberg's theory on decision making, Rest's four-component model of
moral development, and the ethical decision-making model. In your
opinion, which model is best to use to analyze this case? Why did you
choose the method you chose over the other two? Be specific. In
responding to your peers, be sure to ask how they arrived at their
decision. Specifically, what were the considerations they took into
account when choosing a model?
The integrated ethical decision-making process is the best choice for Kevin
based on the three ethical models. The method allows Kevin to evaluate the
situation from various standpoints, weigh the pros and cons, and decide the
right thing to do. The steps involved in this process include Identifying the
ethical issues, identify and evaluate alternative courses of action, reflecting
on the situation's moral intensity and virtues that enable ethical action to
occur, and acting. Although this method is the clearest, it allows Kevin to
weigh his options and decide the best choice ethically. Kevin, questioning
the morality of the company shows his clear ethical values. It is up to his
moral character to have the strength to not engage in ghost ticking as it is not
ethical. He should find alternatives to finish his workload and report his
coworker for her unethical behavior.
According to Kohlberg's theory, people develop from childhood to
adulthood through a series of cognitive stages which become more complex
with development. Additionally, they help understand how people adopt
moral values and apply them to help resolve ethical conflicts. There are
stages to Kohlberg's theory of moral development broken down into three
stages: Preconventional, Conventional, and Postconventional. Within these
stages, Kevin would face the following outcomes: The first stage would
result in Kevin taking work home and engaging in ghost ticking to get ahead
in his career. The second stage would be If he engages in ghost ticking; he
and the client both can suffer if fraud is happening, and finally, the last stage
will result in Kevin not taking work home or engaging in ghost ticking.
Rest's Four-Component Model of ethical decision-making states that ethical
actions result from various cognitive structures and physiological processes
that depict how a person finds an ethical dilemma. The four stages that make
up this model include moral sensitivity, moral judgment, moral motivation,
and moral character. These stages would result in Kevin recognizing how his
actions would affect his work-life balance, and fraud could negatively affect
that. He must place his ethical values first and have a solid moral character to
avoid engaging in unethical actions.
Reference:
Mintz, S. M., & Morris, R. E. (2020). Ethical Obligations and Decision-
Making in Accounting: Text and Cases (5th Edition). McGraw-Hill.
