We studied about the four components of Rest's model, the phases of
moral growth described by Kohlberg, and the model for making
ethical decisions. I believe the Integrated Ethical Decision-Making
process is the best model for Kevin based on the three ethical
theories. The integrated ethical decision-making process, as per
Mintz and Morris, is founded on:
1. Identify the ethical and professional issues (ethical sensitivity).
2. Identify and evaluate alternative courses of action (ethical
judgment).
3. Reflect on the moral intensity of the situation and virtues that
enable Ethical action to occur (ethical intent).
4. Take action (ethical behavior) (Mintz & Miller, 2023).
According to Kidder, ethical problems might occasionally be
disorganized and even completely confusing. Kidder proposes the use
of checks or phases that might help start organizing otherwise
complex ethical problems. I think that using a systematic approach to
understanding ethical problems would encourage and provide some
degree of order to any confusion that could result from the current
ethical problem.
Kevin would have been able to make an ethical choice had he applied
Kidder's ethical checkpoint technique in last week’s case study. He
should’ve initially acknowledge that it was unethical to take work
home without charging the customer and that his coworker had
admitted to ghost ticking assignments. His next decision is if he was a
part of the ethical problem or whether it was his duty to bring
attention to his coworker's ethical offenses. Kevin would then
compile essential information on the specific ethical dilemma. Then,
using the ethical decision-making process and checkpoints
appropriate to his position as an auditor, he could decide if the ethical
problem blatantly disregarded his code of conduct. Because he would
have to choose something in the end, Kevin should look for a better
option than the ethical problem. Kidder's ethical checkpoint offers a
logical way to choosing amongst the majority of ethical alternatives
available. I chose the Integrated Ethical Decision-Making Model as it
enables a person to prepare a strategy for making difficult decisions
by balancing logic and feelings.
Mintz, S. M., & Miller, W. F. (2023). Ethical Obligations and Decision
Making in Accounting Text and Cases (5th Ed.). McGraw Hill LLC.
