Understanding Kohlberg’s Stages of Moral Development
Read the Case Study: Public Practice — Nobody Follows the Rule (Links to an external site.).
https://uwaterloo.ca/centre-for-accounting-ethics/resources/ethics-teaching-cases/public-practice-nobody-follows-rule
Every accounting firm has its approach to ethical situations with clients and employees. Dave Gordon, FCA, Senior Partner was to advise the incumbent auditor on the financial situation at a client. He has been noticing that many of the other partners in his firm are not following the rules with respect to transitioning to a new client.
Evaluate the case study to assess ethical reasoning using Kohlberg’s Stages of Moral Development from Dave Gordon’s point of view.
Include in your evaluation:
- Using Rest’s Four Component Model describe which components were actually present in this case and where the failures occurred.
- How could Dave use Rest’s model to make ethical decisions?
- According to Kohlberg’s theory, which stages are present in the decision-making process?
- How might a better understanding of Kohlberg’s theory help this situation?
- Can Dave justify the loss of business as a right decision in view of firm goals?
Requirements:
- Write a paper of full 5 pages in length, not counting the title and reference pages, which you must include.
- Use terms, evidence, and concepts from class readings, including professional business language.
- Cite at least 5-6 sources for this assignment, outside of the textbook.
- Format your paper according to APA format.
Reference: Lemon, W. M. (n.d.) Public practice – Nobody follows the rule. Waterloo, Ontario, Canada: University of Waterloo. Retrieved from https://uwaterloo.ca/centre-for-accounting-ethics/resources/ethics-teaching-cases/public-practice-nobody-follows-rule
Chapters 1 & 2 in Ethics in Accounting: A Decision-Making Approach
Bobek, D. D., Dalton, D. W., Daugherty, B. E., Hageman, A. M., & Radtke, R. R. (2017). An investigation of ethical environments of CPAs: Public accounting versus industry. Behavioral Research in Accounting, 29(1), 43-56.
Larkin, M. B., Bernardi, R. A., & Bosco, S. M. (2013). Does female representation on boards of directors associate with increased transparency and ethical behavior? Accounting & the Public Interest, 13(1), 132-150.
Dedeke, A. (2015). A cognitive-intuitionist model of moral judgment. Journal of Business Ethics, 126(3), 437-457.
Duska, R. F., & Weber, R. M. (2016). Where ethics intersects the fiduciary duty. Journal of Financial Service Professionals, 70(5), 23-26.
Josephson, M. (2002). Making ethical decisions. Los Angeles, CA. Josephson Institute
Klein, G. (2016). Ethics in accounting: A decision-making approach. Hoboken, NJ: John Wiley & Sons, Inc.