ACC 696 Discussion 2-1
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Southern New Hampshire University *
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696
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Philosophy
Date
Feb 20, 2024
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docx
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Uploaded by UltraHippopotamus209
Hello Class!
Kohlberg’s Theory: In this theory, moral reasoning is thought to be developed and improved over time through the “sequential and hierarchical series of cognitive stages.” (Mintz & Miller, 2023) This method of thinking assumes that as people age, they will continue to strengthen their moral decision-making skills. I do not think this is the most applicable as we often hear stories about kids who were wonderful or labeled as “a good kid” that end up making immoral decisions. They may have even turned down these decisions in the past knowing they were wrong, so I think it is difficult to say that people continue to grow their moral compass over the years. In Kevin’s case, he was trying to learn the process as it should be applied and wanted to follow protocol, however, when faced with a moral dilemma, he did not fall back on his known decision-making skills but rather considered compromising them to succeed. Rest’s four-component model: This theory varies from Kohlberg’s in that it does not consider the moral growth to be linear nor collective. The
Rest model claims that individuals are adapting their moral compass based on their interactions and that it can move forward or backwards depending on the response, and that not all components of decision making may have the same level of adequacy for moral judgement. (Mintz & Miller, 2023) I believe this is the best model to analyze this case
and explain the decisions and options that Kevin is considering. He is taking the moral lessons he has learned in the past and then questioning
them when he received negative feedback on them. He in turn begins to look for other methods that go back on his previously ethical decisions. This thought process is consistent with the Rest model that explains decision making is dependent on interactions with others.
Integrated Ethical Decision-Making: This method of moral judgement involves multiple steps that can be applied to any situation. It starts by asking identifying questions, then making reflections, and finally going forward with a decision. These processes can be labeled as ethical sensitivity to determine who and what is affected, ethical judgement to determine courses of action, ethical intent to evaluate the moral intensity
of the situations, and ethical behavior to choose the best option. (Mintz &
Miller, 2023) This is an effective manner to determine the best course of action, however it is not the most applicable option to this case study as Kevin is not asking these questions. He is offering solutions to his determent and then reaching out to others that are following unethical practices. By doing this, he is skipping the questions that ask who is going to be affected by this? What will the effect be if he checks off tick marks that are not complete? What other methods of training may be most helpful to reduce the time? Thank you! Kayleigh
References:
Mintz, S. M., & Miller, W. F. (2023). Ethical obligations and decision making in accounting text and cases
. McGraw Hill LLC.
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