Examining Kevin case by using Kohlberg’s theory on decision-making
model, the best model that is best used to analyze Kevin case is the
stage three model, Fairness to others, in this model individual is not
motivated by rules but seeks to do what is in the perceived best
interest of others, especially those of family or work organization. In
Kevin case, he was more concern with putting in extra time he
needed since he was new in the job without asking for extra pay from
Moe and BO. With that Moe and Bo would be able to keep their
client without having to charge the client more to pay Kevin. In this
case Kevin was more concern about the interest of the company
rather than himself.
In Rest’s four component model of ethical decision making the best
model that I can use to analyze Kevin case is the moral focus model
because decision makers focus on taking the moral action and follow
through with ethical decision making. Moral values may conflict with
other values. Moral motivation reflects an individual’s willingness to
place ethical values. In Kevin case, Kevin made the decision of taking
the work home so he could use the extra time to do his work well
instead of Ghost-ticking which may affect the integrity of the
company if the client realize that their audit service was not provided
with due care.
Reference: Mintz, S., & Morris, R. (2013). Ethical obligations and
decision making in accounting (3rd ed.). New York, NY: McGraw-Hill.
