ACC618 Week 2 Discussion 2 Model of Ethical Decision Making

James Rest’s four-theoretical framework for comprehending the process of making moral judgments grew out of his efforts to compile thoughts and analysis from various schools of thought on the nature of morality and its evolution (Mintz & Miller, 2023). The rest of the group defended the relevance of moral judgment. Ethical decision-making, according to REST, necessitates four distinct psychological processes: moral consciousness, moral reasoning, moral intention, and moral character (Mintz & Miller, 2023). Possessing moral awareness entails realizing there’s a problem at hand. Making a moral decision entail articulating and assessing the merits of alternative courses of action. When you’re morally motivated, you choose the right action over a less moral one. After deciding on the right course of action, decision makers must keep their attention fixed on carrying out that action in an ethical manner. There may be tensions between competing moral principles (Mintz & Miller, 2023). Because they are better equipped to withstand any circumstances, people of strong moral character are more likely to follow through on their ethical intentions with ethical action (Mintz & Miller, 2023).

One possible interpretation of this period of rest is that each part is independent of but can influence the others. Furthermore, failure to make an ethical judgment can result from failure at any level. Strong moral judgment skills may go to waste if the person isn’t conscious of moral problems in their own life. Arthur Andersen erred when it failed to prevent the destruction of Enron papers before they were turned over to the government. However, wrong the actions of the United States Department of Justice may have been, I still think they were necessary. The LLP’s management was complicit in the scheme of lies. Given that Andersen destroyed paperwork, he may have tampered with the books. The fundamental ethical reasoning processes of accountants and auditors in practice have been the subject of empirical research (Mintz & Miller, 2023). The results suggest that ethical deliberation is a crucial factor in the development of professional judgment, especially when it comes to decisions involving the release of confidential information and the impartiality of auditors (Mintz & Miller, 2023). Organizations and individuals alike need to adhere to morally-sound practices for high moral standards to prevail. It is possible that an individual’s ethical judgments will be influenced by circumstances outside their control (Mintz & Miller, 2023). That’s why it makes sense that some citizens feel the government overstepped its bounds.

References

Mintz, S. M., & Miller, W. F. (2023). Ethical obligations and decision making in accounting: Text and cases (6th ed.). McGraw Hill Education.