Kohlberg and the Cognitive Development Approach
Individuals develop their thoughts about ethical dilemmas based on a
sequential and hierarchical series of cognitive stages through
childhood into adulthood. Higher stages rely on thinking that is
unavailable to those in lower stages.
There are three levels with several stages in each. Level 1 is
preconventional, which consists of Stage 1: obedience to rules and
avoidance of punishment and Stage 2: satisfying one’s own needs.
Stage 1 would occur when Kevin is determining the possible solutions
to the issue his bosses have presented. Stage 2 would be Kevin
contemplating the morality of the decision before him, which was
whether or not he was to commit fraud, and whether the decision
would benefit him. His bosses would be happy, but at what cost?
Level 2 is conventional, which consists of Stage 3: fairness to others
and Stage 4: law and order. In Stage 3, Kevin would need to consider
whether the decision is in the best interest of others, which would be
the client. However, Stage 4 would counter this because it
emphasizes the morality of law and duty to social order, so Kevin
would be discouraged from making this decision because it goes
against the law. The last level, postconventional, consists of Stage 5:
social contract and Stage 6: universal ethical principles. In Stage 5,
Kevin would make the decision based on the foundation of legal
contracts, rights and values within society. He would consider the
harm to society, which may be the firm if it is discovered what Kevin
has done. Stage 6 rarely occurs according to Kohlberg, but is based on
beliefs of right and wrong determined by universal ethical principles
that all should follow. This would essentially make Kevin’s decision for
him, as it is understood that the law should prevail.
Rest’s Four-Component Model of Ethical Decision Making
Rest’s model consists of four psychological processes: moral
sensitivity (recognition), moral judgment (reasoning), moral focus
(motivation) and moral character (action). The model shows that
ethical decision making is made of several complex psychological
processes and cognitive structures. Each piece of the model must be
present to continue. Kevin must first interpret the situation as moral
based on the effect on others his decision would make. He must also
determine what must “ideally” be done to solve his dilemma, also
known as prescriptive reasoning. This would provide his ideal
solution. Once Kevin makes his decision, he would focus on following
through with said solution. Emotions may also play a role in this stage.
The last component emphasizes an individual’s potential inability to
behave in accordance with their ethical intentions. If he decides to
charge the time he works on the client, he must avoid distraction and
criticism from his superiors.
Ethical Decision-Making Model
This model consists of five questions to ask when faced with a moral
issue:
1. How will this action harm or benefit, and what alternatives do I
have?
2. What moral rights do the affected parties have, and how can I
best respect them?
3. Which course of action treats everyone the same?
4. Which course of action advances the common good?
5. Which course of action develops moral virtues?
These questions all require deep thought to make an ethical decision.
They are not intended to provide an immediate solution, but to
provide thought-provoking analysis to determine the most pressing
ethical considerations. Kevin would need to use these questions to
guide his decision-making process to determine what course of action
is based on equality and goodness to others (Mintz & Morris, 2020).
I believe the ethical decision-making model and 5 questions would be
the most useful in making this decision. Kohlberg and Rest’s models
are intended to essentially make the decision for you, and it seems far
more black and white of a process. The five questions are designed to
gently guide the user to their decision and allow for deep thought to
come to the most ethical decision for the scenario.
Reference List:
Mintz, S., & Morris, R. (2020). Ethical Obligations and Decision Making
in Accounting (5th ed.). McGraw Hill.
