Kohlberg's view of moral development is that it is an internal process
of the individual. Kohlberg argues that as part of the development of
moral reasoning, a person goes through a series of steps in an ordered
process. a Kohlberg's theory focuses on the thought process that
occurs when a person decides whether an action is right or wrong.
Thus, the theoretical emphasis is on how a person decides to respond
to a moral dilemma rather than on what to decide or what to do
(Sanders 2022). a It considered how the responses were different and
what problem-solving strategies underlie the three responses. a
Response A is preconventional, choices are made based on the wants
of the individual decision maker. a In our case, Kevin's personal desire
to bring his work home was the more obvious response. a Response B
is conventional, in this level, individuals strive to support the rules set
by others (e.g., parents, peers, and government) to win their approval
or maintain social order. a Under the pressure from Bo and Moe, Kevin
wants to get the job done faster to achieve the purpose. He may
engage in ghost-ticking. a This may put his work in trouble and hurt the
interests of his clients. a Response C is postconventional, a society
wide perspective is used in decision making. a In our case, Kevin
should have chosen not to take his work home to finish it，and he
should not have participated in the ghost-ticking. Because other
practitioners in the same situation would have made the same ethical
decision.
One approach to making ethical decisions is to use the four-
component model, which was devised by Rest. a The model involves
the following four processes, which include Moral Sensitivity, Moral
Judgment, Moral Motivation, and Moral Character (Accounting Tool
2022). a This model is based on the presumption that an individual’s
behavior is related to her level of moral development. a The model
discusses the cognitive processes that individuals use in ethical
decision making. a It depicts how an individual first identifies an ethical
dilemma and then continues through to his moral motivation and
finally finds courage to behave ethically. In terms of ethical
sensitivity, Kevin should recognize how his actions will affect his job,
his life, clients' interests, and the company's interests. For moral
judgment, Kevin must be able to judge which of the possible actions is
the right one to decide about what to do. In moral motivation, Kevin
must be able to develop actions to be taken to achieve desired
results. Follow through, rather than letting any pressure get in the
way. For the moral character, Kevin should have enough courage to
carry out his intentions and use his strong moral character to confront
any stress.
For the Ethical Decision-Making Model, we need to make sure we
have all the facts about the dilemma. What benefits and harms will
be produced by each action, and which one is the best choice. What
moral rights do the affected parties have, and which course of action
best respects the rights. a Which course of action treats everyone
equally unless there is a morally justifiable reason not to do so. a
Which course of action will advance the common good and develop
moral virtue. This model is designed to help identify most of the
important ethical considerations and to help us make better ethical
choices. a It is also very appropriate for the analysis of our case. By
using this model, Kevin can evaluate his current situation from a
different perspective. a Consider the advantages and disadvantages
before deciding on the most appropriate approach. a Although Kevin is
a recent employee, he has certain ethics and values. a This is evident
from the questioning attitude he holds. a Kevin's moral reasoning will
help him realize that engaging in ghost-ticking is a bad choice.
Therefore, I think the most appropriate model to use for our case is
the ethical decision-making model.
Reference:
Mintz, Steven M. & Morris Roselyn E. Ethical Obligations and
Decision Making in Accounting.
Mcgraw Hill Education (5th edition)
Sanders, Cheryl E. a August 21, 2022. a Lawrence Kohlberg’s Stages of
Moral Development
https://www.britannica.com/science/Lawrence-Kohlbergs-stages-
of-moral-development
Accounting Tool. May 24, 2022. Four-Component Model Definition
https://www.accountingtools.com/articles/four-component-model
