I actually remember learning about the Heinz and the Drug case from
the Kohlber example, in high school. I did not choose this case
because I feel like the concepts of preconventional, conventional,
postconventional and egoism falls within the Rest’s four components.
Rest’s four component model of ethical decision making consists of
Moral Sensitivity, Moral Judgment, Moral Focus, and Moral
Character. I was interested to see what this model would cover. “This
teaching model describes a process of ethical decision making and
characteristics of morally charged situations that may influence the
decision-making process.” (Lincoln, Holmes, 2008)
All of the concepts put together make up the decision-making
process. Processing and figuring out how one’s actions affect others.
Figuring out what is ideal and should be done, which is found through
reasoning. Being able to judge and decide what is ideal solutions to
the issue at hand. After finding the right path, you then need to
decide what actions are ethical to follow through. Intentions are
“Individuals with strong ethical character will be more likely to carry
out their ethical intentions with ethical action than individuals with a
weak ethical character because they are better able to withstand any
pressures.” (Mintz & Morris, 2020)
Putting myself in Kevin’s place, I feel like I would be scared out of job
security. Which is the reason I believe that he offered to work more
without pay. Bo and Moe knew what this would cost Kevin, yet they
only cared what it was costing them. Kevin is expected to perform his
duties according to GAAP laws/regulations. He should not be
engaging in misconduct as it would be unethical to follow such
practices. If he goes along with Joyce’s methods he would be placing
his own interest above the company/publics. Management should
not allow Kevin to work over the amount of time he is designated
(paid) as it would be unethical to have him work for no return. It
would be taking advantage of their employees, and they should figure
out a better way to manage the situation. Kevin already knows
Joyce’s methods are not acceptable. He is questioning where he
works just by learning of Joyce’s actions and Bo and Moes reaction to
him working overtime for no pay. He can consider if the ends justify
the means but he would also have to understand that regardless it
would be wrong. He has an obligation to be honest in his audit.
“Understanding the model of ethical decision making and the factors
that may influence the process will help research administrators
evaluate how effectively they deal with ethical decisions and what
may prevent them from making an appropriate and responsible
ethical decision” (Lincoln, Holmes, 2008)
Reference:
Mintz, S. Morris, R. (2020). Ethical Obligations and Decision Making in
Accounting. McGraw Hill. 5th Edition.
Lincoln, S.H., Holmes, E. (2008). a A Need to Know: An Ethical
Decision-Making Model for Research Administrators. The Journal of
Research Administration Volume XXXIX.
