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
Dear Classmates and Professor,
To gain insights, into Kevin Lowes' dilemma at Stooges LLP we can examine three different models of moral development and ethical decision-making; Kohlberg's Theory of Moral Development Rests Four Component Model of Moral Development and the Ethical Decision-Making Model (Kohlberg, 1958; Rest, 1986; Thorne, 1998).
Kohlberg's Theory of Moral Development suggests that individuals go through stages of reasoning including pre-conventional, conventional, and post-conventional morality.
Rests Four Component Model of Moral Development consists of four components: recognizing issues (moral sensitivity), making moral decisions (moral judgment), prioritizing moral values (moral motivation), and acting consistently with moral values (moral character).
The Ethical Decision-Making Model is a framework that involves identifying issues evaluating alternatives considering consequences and taking appropriate action.
In my opinion, the Rest Four Component Model of Moral Development is the most appropriate approach to analyze Kevin Lowes's case at Stooges LLP. This model encompasses all aspects of development. From recognizing dilemmas to taking morally sound actions. This is crucial, for understanding Kevin's ethical decision-making process in this particular situation. Kevin's situation involves considerations that pertain to integrity, professionalism, and objectivity. These aspects align well with Rest's model, which allows for an exploration of how Kevin's moral sensitivity, judgment, motivation, and character affect his actions, in this dilemma. Rests Four Component Model can be used to evaluate Kevin's growth and development when faced with this dilemma. It provides insights into his behavior and decision-making within the accounting profession.
Although Kohlberg's theory offers insights into the stages of reasoning it may not provide the detailed and practical guidance needed to address specific ethical dilemmas in the workplace. Similarly, while the Ethical Decision-Making Model is a tool it may not offer the level of analysis as the rest model when it comes to moral development and ethical decision-making in a professional setting. Therefore, Rests Four Component Model is considered the choice, for analyzing Kevin Lowes's case (Thorne, 1998).
References:
Kohlberg, L. (1958). The development of modes of moral thinking and choice in the years 10 to 16 (Unpublished dissertation). University of Chicago.
Rest, J. R. (1986). Moral development: Advances in research and theory. New York, NY: Praeger.
Thorne, L. (1998). The role of virtue in auditors’ ethical decision making: An integration of cognitive developmental and virtue ethics perspectives. Research on Accounting Ethics, 4, 293–294.
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