Motivated Blindness
the common failure of ppl to notice others' unethical behaviors when seeing that behavior would harm the observer
Does the ability to reason ethically ensure that ethical action will be taken?
No, decision maker must follow up ethical intent with ethical action
What did Kohlberg conclude is the highest claim of morality
universal principle of justice
How did Gilligan refute Kohlberg's studies
claimed that because the stages were derived exclusively from interviews w/ boys, the stages reflect a decidedly male orientation and ignore the care response orientation that characterizes female moral judgement
Kohlberg's stages of moral development
1. Preconventional
2. Conventional
3. Postconventional
Preconventional stages
1. Obedience to the rules; avoidance of punishment
What is right is judged by one's obedience to rules and authority
2. Satisfying one's own needs
Rules and authority are important only if actin in accordance w/ them satisfies one's own needs (egoism)
Conventional Stages
3. Fairness to Others
not only motivated by rules but seeks to do what is the best interest of others
4. Law and Order
Emphasizes the morality of the law and duty o the social order
Postconventional Sages
5. Social Contract
Motivated by upholding the basic rights, values, and legal contracts of society.
6. Universal Ethical Principles
Right and wrong are determined by universal ethical principles that everyone should follow. There are inalienable right. If
Did Kohlberg maintain his stage sequence to be universal
Yes
Four key constituent groups of accountants and auditors' domain are
1. the client organization that hires and pays for the accounting services
2. the accounting firm that employs the practitioner
3. the accounting profession
4. the general public
what influences professional judgement and ethical decision making
professional accounting standards (AICPA code and IMA ethical standards), an individual's attitudes and beliefs, ethical reasoning capacity
Rest's model of ethical action is based upon what presumption
an individual's behavior is related to his/her moral development
Rest's Four-Component Model of ethical decision making
1. Moral sensitivity- identify situation as moral or not moral
2. Moral judgement- ability to reason through alternatives and make right decision (prescriptive reasoning)
3. Moral motivation- willingness to place ethical values over nonethical ones
4. Mor
Cognitive Dissonance
inconsistency bt our thoughts, beliefs or attitudes and behaviors creates the need to resolve contradictory beliefs, values, and perceptions
when does cognitive dissonance occur
only when we are attached to our attitudes and beliefs
Intellectual virtues
indirectly influence individual's intentions to exercise judgement; integrity, truthful, independent, objective, skeptical
Instrumental virtues
directly influence individual's actions; diligent, alert, careful, resourceful
Behavioral ethics
considers how individuals make decision in the real world vs how they would make decisions in an ideal world
Kahneman's 2 modes of decision making
System 1: intuitive system of processing info; fast automatic, effortless, emotional decision processes
System 2: slower, conscious, effortful, explicit, and a more reasoned process
Ethical reflection
consciously thinking about an analyzing what one has done or is doing
Ethical decision making
A process to organize the various elements of ethical reasoning and professional judgement
* evaluate stakeholder interests
*analyze relevant operational & accounting issues
*identify alternatives
Comprehensive Ethical decision-making model
1. frame the ethical issue
2. gather the facts
3. identify stakeholders and obligations
4. identify the accounting and auditing issues
5. identify operational issues
6. identify relevant acct. ethics standards
7. list all alternatives
8. compare alternati
Integrated decision-making model
1. identify the ethical issues (ethical sensitivity)
2. identify alternative courses of action (ethical judgement)
3. reflect on the core professional values, ethics and attitudes (ethical intent)
4. take action(ethical behavior)
Requirements of ethical decision making
ethical intent; moral reasoning; decision making process--identify issues, analyze ethical issues, compare alternatives, courage to act