This document discusses Lawrence Kohlberg's framework of moral reasoning and its application to accounting theories and practice. It presents Kohlberg's six stages of moral reasoning organized into three levels - pre-conventional, conventional, and post-conventional. It links these stages to notions of individualism, and discusses how accounting theories and practices reflect assumptions about human behavior that correspond to lower stages of moral reasoning focused on self-interest. The document argues that for accounting to progress, it needs to reflect higher stages of reasoning oriented toward social interests and justice.
This paper sought to re-evaluate value systems for Kenyan youths in order to experience social transformation. This discourse takes a moralist perspective and believes that there is an ideal body of values, one that over-rides others. In this paper, it would be appropriate to ask pertinent questions such as; what forms societies’ value systems? What value systems are there for Kenyan youths? How can value systems of youths be useful for social transformation? The first two questions concern a present analysis of value basis of societies while the last question is a positivist futuristic question of building a gap. Using a qualitative approach, this study sought for relevant literature from other scholarly articles which formed the basis of conclusions and recommendations. In overall sense, value systems are good, and if re-evaluated, social transformation is bound to occur. This transformation is likely measured by the meaningful socio-eco-political input to the society and the acceptance thereof. Value systems of Kenyan youths have been influenced by; one, familial relations; two, peer pressure; and three, the external factors. This study recommends that for social transformation to occur, re-evaluation of such value systems ought to take place both horizontally and vertically.
1. The document discusses moral reasoning and using arguments to validate moral views, noting that beliefs and opinions are propositional claims that can be true or false.
2. It defines what constitutes an argument, noting that a good argument has true premises that are relevant to supporting the conclusion.
3. The document distinguishes between deductive arguments, which aim to prove a conclusion, and inductive arguments, which provide support for a conclusion rather than proving it definitively.
Ethics involves moral standards that govern behavior and determine what is good versus bad. Ethical behavior follows principles of moral reasoning and can vary across cultures. Upholding ethics in business requires balancing universal moral standards with local cultural norms. Many factors influence individual and organizational ethics, including moral development, values, leadership, and structural influences within a company.
13 Leadership EthicsDescriptionThis chapter is different from .docxdrennanmicah
13 Leadership Ethics
Description
This chapter is different from many of the other chapters in this book. Most of the other chapters focus on one unified leadership theory or approach (e.g., trait approach, path–goal theory, or transformational leadership), whereas this chapter is multifaceted and presents a broad set of ethical viewpoints. The chapter is intended not as an “ethical leadership theory,” but rather as a guide to some of the ethical issues that arise in leadership situations.
Probably since our cave-dwelling days, human beings have been concerned with the ethics of our leaders. Our history books are replete with descriptions of good kings and bad kings, great empires and evil empires, and strong presidents and weak presidents. But despite a wealth of biographical accounts of great leaders and their morals, very little research has been published on the theoretical foundations of leadership ethics. There have been many studies on business ethics in general since the early 1970s, but these studies have been only tangentially related to leadership ethics. Even in the literature of management, written primarily for practitioners, there are very few books on leadership ethics. This suggests that theoretical formulations in this area are still in their infancy.
One of the earliest writings that specifically focused on leadership ethics appeared as recently as 1996. It was a set of working papers generated from a small group of leadership scholars, brought together by the W. K. Kellogg Foundation. These scholars examined how leadership theory and practice could be used to build a more caring and just society. The ideas of the Kellogg group are now published in a volume titled Ethics, the Heart of Leadership (Ciulla, 1998).
Ethical Leadership
Interest in the nature of ethical leadership has continued to grow, particularly because of the many recent scandals in corporate America and the political realm. On the academic front, there has also been a strong interest in exploring the nature of ethical leadership (see Aronson, 2001; Ciulla, 2001, 2003; Johnson, 2011; Kanungo, 2001; Price, 2008; Trevino, Brown, & Hartman, 2003).
Ethics Defined
From the perspective of Western tradition, the development of ethical theory dates back to Plato (427–347 b.c.) and Aristotle (384–322 b.c.). The word ethics has its roots in the Greek word ethos, which translates to “customs,” “conduct,” or “character.” Ethics is concerned with the kinds of values and morals an individual or a society finds desirable or appropriate. Furthermore, ethics is concerned with the virtuousness of individuals and their motives. Ethical theory provides a system of rules or principles that guide us in making decisions about what is right or wrong and good or bad in a particular situation. It provides a basis for understanding what it means to be a morally decent human being.
In regard to leadership, ethics is concerned with what leaders do and who leaders are. It has to do with t.
PHI210RS Module 7 AVP TranscriptTitle Moral Development and the.docxJUST36
PHI210RS Module 7 AVP Transcript
Title: Moral Development and the Ethics of Care
Title Slide
Narrator: Welcome to this presentation on moral development and the ethics of care.
Slide 2
Title:The Development of Moral Reasoning and the Ethics of Care
Slide content: Text:
· The ethics of care and Kohlberg’s measurement of the development of moral reasoning
· The Heinz dilemma: A man named Heinz considers whether or not to steal a drug which he cannot afford to buy in order to save the life of his wife
Narrator: The ethics of care is a recent development. Its proponents, notably psychologist Carol Gilligan, were motivated to highlight what they thought was a crucial aspect of ethics that was being neglected by mainstream approaches to ethics: the relational character of caring, which occurs in particular circumstances and cannot be universalized. Psychologist Lawrence Kohlberg, Gilligan’s mentor, had developed a way to measure the development of moral judgment, which ordered people’s moral development on a scale, 1 marking the lowest level and 6 the highest.
The Kohlbergian assessment of moral development asks subjects to respond to moral problems. The most famous one is the Heinz dilemma: A man named Heinz considers whether or not to steal a drug which he cannot afford to buy in order to save the life of his wife.
Subjects’ moral development score depends on how they answer such moral problems.
This kind of test is still being administered. The Defining Issues Test (DIT), for instance, rests on Kohlberg’s framework.
Kohlberg, following in the footsteps of developmental psychologist Jean Piaget, assumed that lower stages of development are marked by a reliance on concrete thinking, while higher levels require abstract thought. Dependence on concrete objects and circumstances is an indication of a lower level of reasoning. Relying on feeling is associated with a lack of abstraction and lack of reasoning. The next three slides present Kohlberg’s description of the moral stages. You will notice that they recapitulate the approaches to thinking about ethics that we have examined in previous modules.
Slide 3
Title:Kohlberg’s Level I: Preconventional Moral Thinking
Slide Content: Chart with four columns and three rows
Line 1: Column headings - Stage, What is Right, Reasons for Doing Right, Social Perspective of Stage
Line 2: Stage 1: Heteronomous morality, to avoid breaking rules backed by punishment-obedience, Avoidance of punishment-superior power of authorities, Egocentric point of view. Actions considered physically rather than in terms of psychological interests of others
Line 3: Stage 2: Individualism, Following rules only when it is to one’s interest-acting to meet one’s interests, To serve one’s needs or interests-recognizing that others act to serve their own interests, Concrete individualistic perspective. Everyone has their own interests-what is right is relative to the individual
Narrator: Kohlberg describes this level .
Kohlberg proposed a theory of moral development consisting of 3 levels and 6 stages. The pre-conventional level involves morality of obedience to avoid punishment. The conventional level involves morality of maintaining relationships and social order. The post-conventional level involves morality based on personal principles and social contracts. Kohlberg believed moral reasoning develops sequentially through focusing on rewards/punishment, relationships, social systems, and ultimately universal ethical principles. However, his theory has been criticized for cultural bias and other limitations.
This document discusses whether ethics can be taught. It notes that psychologists generally agree with Socrates' view that ethics consists of knowing what we ought to do, and such knowledge can be taught. Studies have found that education, particularly college, is linked to changes in moral reasoning. Kohlberg's research on moral development identified three stages and found that ethics courses can stimulate growth to higher stages involving universal ethical principles. While some innate moral sense may exist, most ethical beliefs are learned through family, society, and education.
This document summarizes Lawrence Kohlberg's theory of moral development, which proposes that moral reasoning develops through six stages grouped into three levels - pre-conventional, conventional, and post-conventional. It describes the characteristics of reasoning at each of the first four stages, focusing on obeying rules to avoid punishment (Stage 1), self-interest exchange (Stage 2), interpersonal accord and expectations (Stage 3), and upholding laws and social order (Stage 4). An example is given to illustrate potential responses from each of these stages.
This paper sought to re-evaluate value systems for Kenyan youths in order to experience social transformation. This discourse takes a moralist perspective and believes that there is an ideal body of values, one that over-rides others. In this paper, it would be appropriate to ask pertinent questions such as; what forms societies’ value systems? What value systems are there for Kenyan youths? How can value systems of youths be useful for social transformation? The first two questions concern a present analysis of value basis of societies while the last question is a positivist futuristic question of building a gap. Using a qualitative approach, this study sought for relevant literature from other scholarly articles which formed the basis of conclusions and recommendations. In overall sense, value systems are good, and if re-evaluated, social transformation is bound to occur. This transformation is likely measured by the meaningful socio-eco-political input to the society and the acceptance thereof. Value systems of Kenyan youths have been influenced by; one, familial relations; two, peer pressure; and three, the external factors. This study recommends that for social transformation to occur, re-evaluation of such value systems ought to take place both horizontally and vertically.
1. The document discusses moral reasoning and using arguments to validate moral views, noting that beliefs and opinions are propositional claims that can be true or false.
2. It defines what constitutes an argument, noting that a good argument has true premises that are relevant to supporting the conclusion.
3. The document distinguishes between deductive arguments, which aim to prove a conclusion, and inductive arguments, which provide support for a conclusion rather than proving it definitively.
Ethics involves moral standards that govern behavior and determine what is good versus bad. Ethical behavior follows principles of moral reasoning and can vary across cultures. Upholding ethics in business requires balancing universal moral standards with local cultural norms. Many factors influence individual and organizational ethics, including moral development, values, leadership, and structural influences within a company.
13 Leadership EthicsDescriptionThis chapter is different from .docxdrennanmicah
13 Leadership Ethics
Description
This chapter is different from many of the other chapters in this book. Most of the other chapters focus on one unified leadership theory or approach (e.g., trait approach, path–goal theory, or transformational leadership), whereas this chapter is multifaceted and presents a broad set of ethical viewpoints. The chapter is intended not as an “ethical leadership theory,” but rather as a guide to some of the ethical issues that arise in leadership situations.
Probably since our cave-dwelling days, human beings have been concerned with the ethics of our leaders. Our history books are replete with descriptions of good kings and bad kings, great empires and evil empires, and strong presidents and weak presidents. But despite a wealth of biographical accounts of great leaders and their morals, very little research has been published on the theoretical foundations of leadership ethics. There have been many studies on business ethics in general since the early 1970s, but these studies have been only tangentially related to leadership ethics. Even in the literature of management, written primarily for practitioners, there are very few books on leadership ethics. This suggests that theoretical formulations in this area are still in their infancy.
One of the earliest writings that specifically focused on leadership ethics appeared as recently as 1996. It was a set of working papers generated from a small group of leadership scholars, brought together by the W. K. Kellogg Foundation. These scholars examined how leadership theory and practice could be used to build a more caring and just society. The ideas of the Kellogg group are now published in a volume titled Ethics, the Heart of Leadership (Ciulla, 1998).
Ethical Leadership
Interest in the nature of ethical leadership has continued to grow, particularly because of the many recent scandals in corporate America and the political realm. On the academic front, there has also been a strong interest in exploring the nature of ethical leadership (see Aronson, 2001; Ciulla, 2001, 2003; Johnson, 2011; Kanungo, 2001; Price, 2008; Trevino, Brown, & Hartman, 2003).
Ethics Defined
From the perspective of Western tradition, the development of ethical theory dates back to Plato (427–347 b.c.) and Aristotle (384–322 b.c.). The word ethics has its roots in the Greek word ethos, which translates to “customs,” “conduct,” or “character.” Ethics is concerned with the kinds of values and morals an individual or a society finds desirable or appropriate. Furthermore, ethics is concerned with the virtuousness of individuals and their motives. Ethical theory provides a system of rules or principles that guide us in making decisions about what is right or wrong and good or bad in a particular situation. It provides a basis for understanding what it means to be a morally decent human being.
In regard to leadership, ethics is concerned with what leaders do and who leaders are. It has to do with t.
PHI210RS Module 7 AVP TranscriptTitle Moral Development and the.docxJUST36
PHI210RS Module 7 AVP Transcript
Title: Moral Development and the Ethics of Care
Title Slide
Narrator: Welcome to this presentation on moral development and the ethics of care.
Slide 2
Title:The Development of Moral Reasoning and the Ethics of Care
Slide content: Text:
· The ethics of care and Kohlberg’s measurement of the development of moral reasoning
· The Heinz dilemma: A man named Heinz considers whether or not to steal a drug which he cannot afford to buy in order to save the life of his wife
Narrator: The ethics of care is a recent development. Its proponents, notably psychologist Carol Gilligan, were motivated to highlight what they thought was a crucial aspect of ethics that was being neglected by mainstream approaches to ethics: the relational character of caring, which occurs in particular circumstances and cannot be universalized. Psychologist Lawrence Kohlberg, Gilligan’s mentor, had developed a way to measure the development of moral judgment, which ordered people’s moral development on a scale, 1 marking the lowest level and 6 the highest.
The Kohlbergian assessment of moral development asks subjects to respond to moral problems. The most famous one is the Heinz dilemma: A man named Heinz considers whether or not to steal a drug which he cannot afford to buy in order to save the life of his wife.
Subjects’ moral development score depends on how they answer such moral problems.
This kind of test is still being administered. The Defining Issues Test (DIT), for instance, rests on Kohlberg’s framework.
Kohlberg, following in the footsteps of developmental psychologist Jean Piaget, assumed that lower stages of development are marked by a reliance on concrete thinking, while higher levels require abstract thought. Dependence on concrete objects and circumstances is an indication of a lower level of reasoning. Relying on feeling is associated with a lack of abstraction and lack of reasoning. The next three slides present Kohlberg’s description of the moral stages. You will notice that they recapitulate the approaches to thinking about ethics that we have examined in previous modules.
Slide 3
Title:Kohlberg’s Level I: Preconventional Moral Thinking
Slide Content: Chart with four columns and three rows
Line 1: Column headings - Stage, What is Right, Reasons for Doing Right, Social Perspective of Stage
Line 2: Stage 1: Heteronomous morality, to avoid breaking rules backed by punishment-obedience, Avoidance of punishment-superior power of authorities, Egocentric point of view. Actions considered physically rather than in terms of psychological interests of others
Line 3: Stage 2: Individualism, Following rules only when it is to one’s interest-acting to meet one’s interests, To serve one’s needs or interests-recognizing that others act to serve their own interests, Concrete individualistic perspective. Everyone has their own interests-what is right is relative to the individual
Narrator: Kohlberg describes this level .
Kohlberg proposed a theory of moral development consisting of 3 levels and 6 stages. The pre-conventional level involves morality of obedience to avoid punishment. The conventional level involves morality of maintaining relationships and social order. The post-conventional level involves morality based on personal principles and social contracts. Kohlberg believed moral reasoning develops sequentially through focusing on rewards/punishment, relationships, social systems, and ultimately universal ethical principles. However, his theory has been criticized for cultural bias and other limitations.
This document discusses whether ethics can be taught. It notes that psychologists generally agree with Socrates' view that ethics consists of knowing what we ought to do, and such knowledge can be taught. Studies have found that education, particularly college, is linked to changes in moral reasoning. Kohlberg's research on moral development identified three stages and found that ethics courses can stimulate growth to higher stages involving universal ethical principles. While some innate moral sense may exist, most ethical beliefs are learned through family, society, and education.
This document summarizes Lawrence Kohlberg's theory of moral development, which proposes that moral reasoning develops through six stages grouped into three levels - pre-conventional, conventional, and post-conventional. It describes the characteristics of reasoning at each of the first four stages, focusing on obeying rules to avoid punishment (Stage 1), self-interest exchange (Stage 2), interpersonal accord and expectations (Stage 3), and upholding laws and social order (Stage 4). An example is given to illustrate potential responses from each of these stages.
This document summarizes Lawrence Kohlberg's theory of moral development, which proposes that moral reasoning develops through six stages across three levels - pre-conventional, conventional, and post-conventional. It describes the characteristics of reasoning at each of the first four stages, including obeying rules to avoid punishment (Stage 1), acting in one's self-interest (Stage 2), pleasing others and maintaining relationships (Stage 3), and upholding laws and social order (Stage 4). An example is also provided to illustrate potential responses from each of these first four stages.
This document provides an overview of the dual-system model of human cognition and its implications for ethics. It argues that behavioral psychology has identified two systems of thought - System 1 (fast, intuitive thinking) and System 2 (slow, reasoned thinking). This discovery constitutes a paradigm shift that challenges the traditional view of humans as primarily rational agents. The document contends that situational access - the level of environmental sensitivity and feedback available - is a key factor in ethical decision-making. It proposes a three-tiered model of ethics accounting for different levels of situational access. The goal is to develop a more realistic and applicable understanding of ethics informed by insights from behavioral psychology.
Chapter 3 – Sport Ethics – concepts and cases in sport and recreat.docxwalterl4
Chapter 3 – Sport Ethics – concepts and cases in sport and recreation (2nd Edition)
David Malloy, Saul Ross, Dwight Zakus
2003, Thompson Educational Publishing, Inc. Canada
(slightly abridged)
"That’s cheating!" "No, it's not!"
"That’s wrong!" "No, it's perfectly alright!"
"That's bad!" "No, it isn't!"
"That's improper behavior!" "No, it's not!"
"That's a violation of policy!" "No, it isn't!"
"That may not be an actual violation, "If it's not a violation
but it certainly goes against the of the rules, then
spirit of the rules." it is perfectly acceptable."
Comments such as these all reflect a concern for ethics and ethical behavior. Each comment is an expression of a moral judgment about some behavior exhibited. Each comment uttered is the result of an evaluation or assessment made of the behavior in relation to an explicit or implicit standard. These comments are usually uttered based on observations of the behavior exhibited. The assessments originate from the observer's own set of beliefs about what is right or wrong, what is good or bad, or what is permissible or unacceptable.
A critical question emerges from the preceding comments: From where docs the standard come that the person uses to assess behavior and then render judgment? The beginning of an answer to the possible bases for ethical standards will be presented later in this chapter and a more elaborate treatment is reserved for the fourth chapter, "Sources of Ethical Decision··Making."
From this brief digression we return to an examination of the ways we make moral judgments. Frequently there is no critical examination nor probing of the set of beliefs, the actual basis for rendering moral judgment, used by the person making such comments. In part this is due to the paucity of attention paid to the study of ethics, generally, and to sport ethics, particularly, at all levels of schooling. While each individual has a personal sense of morality, without the serious, disciplined study of ethics it is not surprising to discover that most people are unaware of the bases for moral judgment. This text aims to consider ably reduce this lack of knowledge through the information provided below.
ln ordinary, everyday circumstances, human behavior is not pre-analyzed for us. There are, however, some instances when this does occur. For example, there arc times when teachers, parents, administrators, religious officials, writers of articles for newspapers and magazines, or authors of books discuss certain events. Then, through their analyses, they point out the good and the bad, the right and the wrong. These instances are few compared to the many times when we have to analyze the situation by ourselves. Consequently, there is an obvious need to comprehend the realm of ethics and to learn how to conduct moral.
Kohlberg's theory of moral development outlines 6 stages across 3 levels of moral reasoning ability. The pre-conventional level involves obeying rules to avoid punishment (stage 1) and acting in self-interest (stage 2). The conventional level involves pleasing others to gain approval (stage 3) and following rules to maintain social order (stage 4). The post-conventional level involves reasoning based on social contracts (stage 5) and universal ethical principles (stage 6).
Lawrence Kohlberg's theory of moral development has 6 stages across 3 levels - pre-conventional, conventional, and post-conventional. The pre-conventional level involves obedience to avoid punishment. The conventional level focuses on pleasing others and following rules. The post-conventional level judges morality based on self-chosen ethical principles. Kohlberg's theory is relevant for nurses to understand clients' behaviors and decision-making based on their moral reasoning abilities.
Kohlberg's theory of moral development proposes that morality progresses through six stages of increasing complexity. The theory was developed based on interviews about moral dilemmas. There are three levels of moral reasoning - preconventional, conventional, and postconventional. The stages involve shifting views on obedience, individual needs, maintaining social norms, and upholding universal ethical principles. While influential, the theory has been criticized for overlooking other values besides justice and for potential cultural and gender biases.
Kohlberg's theory of moral development proposes that individuals progress through six stages of moral reasoning grouped into three levels - pre-conventional, conventional, and post-conventional. At the pre-conventional level, morality is based on obedience and self-interest. The conventional level considers societal expectations and laws. The post-conventional level involves reasoning about universal ethical principles and justice. Kohlberg believed most people only reach the conventional level of moral reasoning. The educational implications aim to help students progress through the stages by considering cooperation, individual rights, social order, and universal principles.
Kohlberg's stages of moral development were influenced by Piaget's stages of cognitive development. Kohlberg identified 6 stages of moral reasoning grouped into 3 levels - pre-conventional, conventional, and post-conventional. In the pre-conventional level, morality is based on consequences. In the conventional level, morality is based on social norms. In the post-conventional level, morality is based on principles of justice. Kohlberg believed that individuals progress through these stages in a fixed order as their moral reasoning becomes more advanced.
STEPS OF THE ETHICAL STEPS OF THE ETHICAL DECISIONDECISION--.docxwhitneyleman54422
STEPS OF THE ETHICAL STEPS OF THE ETHICAL
DECISIONDECISION--MAKING PROCESSMAKING PROCESS
EESE Faculty Development Workshop
Douglas R. May, Professor and Co-Director
International Center for Ethics in Business
SUMMARY OF THE STEPS OF THE
ETHICAL DECISION MAKING PROCESS
1.
Gather the facts
2.
Define the ethical issues
3.
Identify the affected parties (stakeholders)
4.
Identify the consequences
5.
Identify the obligations (principles, rights, justice)
6.
Consider your character and integrity
7.
Think creatively about potential actions
8.
Check your gut
9.
Decide on the proper ethical action and be prepared to
deal with opposing arguments.
1 -
GATHER THE FACTS
Don’t jump to conclusions without the facts
Questions to ask: Who, what, where, when, how, and
why.
However, facts may be difficult to find because of the
uncertainty often found around ethical issues
Some facts are not available
Assemble as many facts as possible before proceeding
Clarify what assumptions
you are making!
2 –
DEFINE THE ETHICAL ISSUE(S)
Don’t jump to solutions without first identifying the ethical
issue(s)
in the situation.
Define the ethical basis for the issue you want to focus on.
There may be multiple
ethical issues –
focus on one
major
one at a time.
3 –
IDENTIFY THE AFFECTED PARTIES
Identify all of the stakeholders
Who are the primary
or direct stakeholders?
Who are the secondary
or indirect stakeholders?
Why are they stakeholders for the issue?
Perspective-taking
--
Try to see things through the eyes
of those individuals affected
4 –
IDENTIFY THE CONSEQUENCES
Think about potential positive
and negative
consequences for affected
parties by the decision (Focus on primary stakeholders to simplify
analysis until you become comfortable with the process).
What are the magnitude
of the consequences and the probability
that
the consequences will happen.
Short term vs. Long term consequences –
will decision be valid over
time.
Broader systemic
consequences –
tied to symbolic
and secrecy
Symbolic
consequences –
Each decision sends a message.
Secrecy
consequences –
What are the consequences if the decision
or action becomes public?
Did you consider relevant cognitive barriers/biases?
Consider what your decision
would be based only on consequences
–
then move on and see if it is similar given other considerations.
5 –
IDENTIFY THE RELEVANT PRINCIPLES,
RIGHTS, AND JUSTICE ISSUES
Obligations should be thought of in terms of principles and rights involved
A) What obligations are created because of particular ethical principles
you might use in the situation?
Examples: Do no harm; Do unto others as you would have them do
unto you; Do what you would have anyone in your shoes do in the
given context.
B) What obligations are created becaus.
The document discusses ethics, moral reasoning, and moral development. It outlines Kohlberg's stage theory of moral development which focuses on justice and rights. Gilligan critiques this as being biased towards males and proposes an alternative care-based ethic she believes is more characteristic of female moral reasoning, focusing on responsibility and relationships. However, Gilligan's theory has been criticized for lacking empirical evidence and making broad generalizations about gender differences without accounting for individual variability. While both perspectives provide insights, neither fully describes the complexity of human moral thinking.
There are several physical and cognitive challenges that can arise during adulthood and old age due to the natural aging process:
1. Physically, the body shows a gradual decline in organ function of around 1% per year after 30. This includes external changes like graying hair and wrinkles, and internal changes to systems like respiratory and cardiovascular decline.
2. Sensory abilities also decline with age, with losses in hearing higher pitches and vision. Strength, flexibility, and reaction time decrease as well.
3. Cognitively, fluid intelligence and processing speed decline from mid-adulthood onward. However, crystallized intelligence and practical skills continue to grow through experience. Memory abilities also show
Kohlberg's theory of moral development consists of six stages grouped into three levels - preconventional, conventional, and post-conventional. At the preconventional level, children view rules as external and obey to avoid punishment. At the conventional level, adolescents see rules in terms of interpersonal relationships and society. At the post-conventional level, individuals make decisions based on universal ethical principles. Kohlberg believed moral reasoning develops through exposure to dilemmas one stage higher than one's current level. His theory emphasizes that moral development occurs through life experiences rather than just teaching of values.
Descriptive Ethics Encyclopedia Of Business Ethicssimply_coool
Descriptive ethics studies morality from a scientific perspective. It describes and explains moral behavior using social science frameworks like theory building and hypothesis testing. Descriptive ethics asks questions like how individuals make moral decisions and what influences their ethical or unethical actions. Key areas of descriptive ethics research include cognitive moral development theory, social psychology experiments on obedience to authority, and conceptual models of ethical decision making that are empirically tested. Descriptive business ethics applies this approach to understanding morality in organizational contexts.
Piaget's theory of moral development posited two stages - heteronomous morality and autonomous morality. Kohlberg later expanded on this, identifying six stages across three levels of moral reasoning: preconventional, conventional, and postconventional. Both theorists studied children's responses to moral dilemmas to understand their moral understanding. However, their theories have been criticized for being too focused on moral justifications rather than judgments. Naorem Binita Devi proposes additional moral dilemmas to further study moral development from different perspectives.
This document discusses various models and assessments of moral education. It defines moral education as helping children develop beliefs about right and wrong to guide their behavior. It then describes several models of moral education:
- The Rationale Building Model focuses on clarifying values and how teachers make moral decisions.
- The Consideration Model encourages living for others as a way to liberate oneself from selfishness.
- The Value Clarification Model sees values as personal opinions shaped by increasing self-awareness in a morally pluralistic society.
- The Social Action Model teaches influencing policy through environmental actions.
It also discusses Kohlberg's theory of moral development in three stages from following rules to upholding principles and
Kohlberg's stages of moral development consist of three levels and six stages. Level I includes stage 1 where children obey rules to avoid punishment. Level II includes stages 2-4 where morality is based on self-interest and maintaining social order. Level III includes stages 5-6 where individuals focus on justice, rights, and democratic processes. Kohlberg developed these stages based on Piaget's work and analyzed how underlying cognitive structures like role-taking abilities relate to logical and social thought at each stage.
FINAL-RESEARCH-ETICS.docx How Character development affects reasoning and im...ChristianMariano16
A Research Study
in Partial Fulfilment to the Requirements in Ethics
ABSTRACT
This study is primarily focused on how moral character developed stages of moral development reasons and impartiality as requirements for ethics. This study determined the relationship of an environment to an individual's development and its importance to moral reasoning and moral judgement. It also determined if an individual relies on his moral reason and impartiality when presented with dilemma. This study was conducted through quantitative online survey with 30 students at Aurora State College of Technology. Participants can be selected through the use of random sampling method. Findings showed that environments greatly affect the development, moral judgement and moral reasoning of an individual. Meanwhile, in a dilemma situation there's a different moral judgement and moral reason about what they think is right. This study shows that having a good environment is important to an individual's moral development. The character development of a person is affected by his environment. The character development of an individual is a major factor in his moral judgement and moral reasoning. In an ideal environment, an individual considers the right and wrongs when making a decision. In an ideal environment, an individual considers others when making a decision. Ideally, an individual makes his decision through moral reason and impartiality, considering the right and wrongs, and the people affected by the decision.
INTRODUCTION
Background of the Study
How do people develop morality? This question has fascinated parents, religious leaders, and philosophers for ages, but moral development has also become a hot-button issue in psychology and education. Do parental or societal influences play a greater role in moral development? Does development of moral character affects the judgement of a person? And are feelings be on the criteria or it should only be the set “moral rules” that is necessary to consider in terms of decision making?
It is commonly assumed that humans do not begin life with moral character or virtue. Most documented societies through history considered infants to be unformed persons, not yet moral members of society, “humanity-in-becoming” who have “watery souls” (Fijian) (Sahlins 2008: 101–102). This person-becoming view fits well with human sciences today, as a child’s development is viewed as the unfolding and co-construction of a complex dynamic system. At first, the infant is co-constructed by other complex, dynamic systems—caregivers. The personality that is formed is very much dependent on this early formation, which is largely beyond the control of the individual. However, over time, the individual takes on more choices about her or his own character development within the framework of subsequent social experience and enculturation.
Many scholars and researchers tries to give explanation about a person’s stages of moral development.
Good Morning.I need help in answering the followingjesseniasaddler
Good Morning.
I need help in answering the following:
As an extension of our discussion of child and adolescent cognitive development, it would also be useful to look at how people grow and develop morally. Kohlberg's theory of moral development is perhaps the most well known paradigm. He proposed that people develop morally in three phases (with two substypes under each phase):
Preconventional:
Obedience/Punishment
Self-interest
Conventional:
Conformity and Interpersonal Accord
Authority and Social Order
Postconventional:
Social Contract
Universal Principles
As a response to this post, choose one of the "subtypes" in Kohlberg's theory and explain it to the class. How does Kohlberg's theory align with what you've learned thus far about child and adolescent development?
Please and Thank You
...
Redmon, W. K. (2001). Handbook of organizational performance. [Vit.docxsodhi3
Redmon, W. K. (2001). Handbook of organizational performance. [VitalSource Bookshelf Online]. Retrieved fromhttps://kaplan.vitalsource.com/#/books/9781136389993/
In-text citation: (Redmon, 2001)
Chapter 16
Ethics and Behavior Analysis in Management
Ethical issues seem to dominate the news these days, and they extend to all areas of human endeavor including, of course, business and psychology. This chapter explores the topic of ethical issues when behavioral methods are applied to industrial/organizational (I/O) settings. The goal is not to create ethical guidelines. Rather, it is to provide an overview of the types of ethical guidelines already available as well as the nature, relevance, and importance of ethical issues that underlie such guidelines.
WHAT ARE ETHICAL PRINCIPLES?
Philosophers have long debated ethical issues. Numerous competing schools each adhere to tenets that not only are different, but sometimes opposite (Macklin, 1982). Part of this debate concerns the basic issue of how to define an ethical principle.
Philosophers sometimes quibble over whether our perceptions are reliable indicators of reality, but this issue seems to be of less concern to scientists. Scientists start with the observable, or what can be defined in terms of the observable (operational definitions). In most cases, there is a strong consensus about what is really “out there,” a consensus that is in large part based upon the consistency among observations. Scientists then attempt to find relationships between these observable entities or events, an activity that produces factual statements called laws. Factual statements deal with what might be called objective reality, descriptions about how things are.
In addition to factual statements, there are statements of value. Value statements are assertions about what is “good,” “right,” or “wrong,” and how entities and events in the world should be, not the way they necessarily are. Value statements are a cornerstone of ethics. Ethical principles look beyond what is, and ask what should be.
Other chapters in this book describe principles that can be used in organizational settings to modify behavior. In effect, the authors are presenting laws describing relationships between antecedent conditions, behaviors, and consequences. The process of discovering and describing these laws is identical to the process of discovering and describing laws in all other sciences, and as such, is grounded in objective reality and statements of fact. This chapter goes beyond such objective considerations and deals with ethical issues associated with the discovery and use of such laws.
WHY WOULD ORGANIZATIONAL BEHAVIOR MANAGEMENT RAISE ETHICAL CONCERNS?
Organizational behavior management (OBM) utilizes information derived from the field of behavior analysis (Mawhinney, 1984). Behavior analysis attempts to find universal laws of behavior. As a scientist, the behavior analyst believes that human behavior is lawful in the same sense th ...
Kohlberg's theory of moral development proposes that morality progresses through six stages within three levels - preconventional, conventional, and postconventional. At the earliest preconventional level, morality is based on obedience and self-interest. The conventional level focuses on maintaining social norms and relationships. The highest postconventional level assesses morality based on abstract ethical principles and social contracts. Kohlberg used moral dilemmas like the Heinz dilemma to study people's reasoning and classify it within his six stages of moral development.
People as prophets liberation theology and accountingaccounting2010
This document discusses liberation theology as a radical perspective to inform accounting. It begins by exploring the notion of sacred vs secular as a dualism that limits theological insights. Liberation theology rejects this dualism and provides an alternative view. The document then discusses how critical accounting has focused on accounting's repressive nature, and how liberation theology can inform an emancipatory accounting project. Finally, it discusses how liberation theology rejects the dualism of sacred vs secular and privileged vs non-privileged, providing a perspective that can critique accounting from the view of the economically marginalized.
Neoliberalism, deregulation and sabannes oxleyaccounting2010
This document discusses how neoliberalism and deregulation led to a failed corporate governance model based on shareholder primacy. It argues that Sarbanes-Oxley did not truly address the systemic problems caused by deregulation and instead legitimized the existing corporate governance framework. The document outlines how neoliberal ideology used different forms of power like agenda-setting and manufactured consent to promote deregulation policies and maintain the status quo despite failures and corporate scandals.
More Related Content
Similar to Moral reasoning and moral atmosphere in the domain of accoun
This document summarizes Lawrence Kohlberg's theory of moral development, which proposes that moral reasoning develops through six stages across three levels - pre-conventional, conventional, and post-conventional. It describes the characteristics of reasoning at each of the first four stages, including obeying rules to avoid punishment (Stage 1), acting in one's self-interest (Stage 2), pleasing others and maintaining relationships (Stage 3), and upholding laws and social order (Stage 4). An example is also provided to illustrate potential responses from each of these first four stages.
This document provides an overview of the dual-system model of human cognition and its implications for ethics. It argues that behavioral psychology has identified two systems of thought - System 1 (fast, intuitive thinking) and System 2 (slow, reasoned thinking). This discovery constitutes a paradigm shift that challenges the traditional view of humans as primarily rational agents. The document contends that situational access - the level of environmental sensitivity and feedback available - is a key factor in ethical decision-making. It proposes a three-tiered model of ethics accounting for different levels of situational access. The goal is to develop a more realistic and applicable understanding of ethics informed by insights from behavioral psychology.
Chapter 3 – Sport Ethics – concepts and cases in sport and recreat.docxwalterl4
Chapter 3 – Sport Ethics – concepts and cases in sport and recreation (2nd Edition)
David Malloy, Saul Ross, Dwight Zakus
2003, Thompson Educational Publishing, Inc. Canada
(slightly abridged)
"That’s cheating!" "No, it's not!"
"That’s wrong!" "No, it's perfectly alright!"
"That's bad!" "No, it isn't!"
"That's improper behavior!" "No, it's not!"
"That's a violation of policy!" "No, it isn't!"
"That may not be an actual violation, "If it's not a violation
but it certainly goes against the of the rules, then
spirit of the rules." it is perfectly acceptable."
Comments such as these all reflect a concern for ethics and ethical behavior. Each comment is an expression of a moral judgment about some behavior exhibited. Each comment uttered is the result of an evaluation or assessment made of the behavior in relation to an explicit or implicit standard. These comments are usually uttered based on observations of the behavior exhibited. The assessments originate from the observer's own set of beliefs about what is right or wrong, what is good or bad, or what is permissible or unacceptable.
A critical question emerges from the preceding comments: From where docs the standard come that the person uses to assess behavior and then render judgment? The beginning of an answer to the possible bases for ethical standards will be presented later in this chapter and a more elaborate treatment is reserved for the fourth chapter, "Sources of Ethical Decision··Making."
From this brief digression we return to an examination of the ways we make moral judgments. Frequently there is no critical examination nor probing of the set of beliefs, the actual basis for rendering moral judgment, used by the person making such comments. In part this is due to the paucity of attention paid to the study of ethics, generally, and to sport ethics, particularly, at all levels of schooling. While each individual has a personal sense of morality, without the serious, disciplined study of ethics it is not surprising to discover that most people are unaware of the bases for moral judgment. This text aims to consider ably reduce this lack of knowledge through the information provided below.
ln ordinary, everyday circumstances, human behavior is not pre-analyzed for us. There are, however, some instances when this does occur. For example, there arc times when teachers, parents, administrators, religious officials, writers of articles for newspapers and magazines, or authors of books discuss certain events. Then, through their analyses, they point out the good and the bad, the right and the wrong. These instances are few compared to the many times when we have to analyze the situation by ourselves. Consequently, there is an obvious need to comprehend the realm of ethics and to learn how to conduct moral.
Kohlberg's theory of moral development outlines 6 stages across 3 levels of moral reasoning ability. The pre-conventional level involves obeying rules to avoid punishment (stage 1) and acting in self-interest (stage 2). The conventional level involves pleasing others to gain approval (stage 3) and following rules to maintain social order (stage 4). The post-conventional level involves reasoning based on social contracts (stage 5) and universal ethical principles (stage 6).
Lawrence Kohlberg's theory of moral development has 6 stages across 3 levels - pre-conventional, conventional, and post-conventional. The pre-conventional level involves obedience to avoid punishment. The conventional level focuses on pleasing others and following rules. The post-conventional level judges morality based on self-chosen ethical principles. Kohlberg's theory is relevant for nurses to understand clients' behaviors and decision-making based on their moral reasoning abilities.
Kohlberg's theory of moral development proposes that morality progresses through six stages of increasing complexity. The theory was developed based on interviews about moral dilemmas. There are three levels of moral reasoning - preconventional, conventional, and postconventional. The stages involve shifting views on obedience, individual needs, maintaining social norms, and upholding universal ethical principles. While influential, the theory has been criticized for overlooking other values besides justice and for potential cultural and gender biases.
Kohlberg's theory of moral development proposes that individuals progress through six stages of moral reasoning grouped into three levels - pre-conventional, conventional, and post-conventional. At the pre-conventional level, morality is based on obedience and self-interest. The conventional level considers societal expectations and laws. The post-conventional level involves reasoning about universal ethical principles and justice. Kohlberg believed most people only reach the conventional level of moral reasoning. The educational implications aim to help students progress through the stages by considering cooperation, individual rights, social order, and universal principles.
Kohlberg's stages of moral development were influenced by Piaget's stages of cognitive development. Kohlberg identified 6 stages of moral reasoning grouped into 3 levels - pre-conventional, conventional, and post-conventional. In the pre-conventional level, morality is based on consequences. In the conventional level, morality is based on social norms. In the post-conventional level, morality is based on principles of justice. Kohlberg believed that individuals progress through these stages in a fixed order as their moral reasoning becomes more advanced.
STEPS OF THE ETHICAL STEPS OF THE ETHICAL DECISIONDECISION--.docxwhitneyleman54422
STEPS OF THE ETHICAL STEPS OF THE ETHICAL
DECISIONDECISION--MAKING PROCESSMAKING PROCESS
EESE Faculty Development Workshop
Douglas R. May, Professor and Co-Director
International Center for Ethics in Business
SUMMARY OF THE STEPS OF THE
ETHICAL DECISION MAKING PROCESS
1.
Gather the facts
2.
Define the ethical issues
3.
Identify the affected parties (stakeholders)
4.
Identify the consequences
5.
Identify the obligations (principles, rights, justice)
6.
Consider your character and integrity
7.
Think creatively about potential actions
8.
Check your gut
9.
Decide on the proper ethical action and be prepared to
deal with opposing arguments.
1 -
GATHER THE FACTS
Don’t jump to conclusions without the facts
Questions to ask: Who, what, where, when, how, and
why.
However, facts may be difficult to find because of the
uncertainty often found around ethical issues
Some facts are not available
Assemble as many facts as possible before proceeding
Clarify what assumptions
you are making!
2 –
DEFINE THE ETHICAL ISSUE(S)
Don’t jump to solutions without first identifying the ethical
issue(s)
in the situation.
Define the ethical basis for the issue you want to focus on.
There may be multiple
ethical issues –
focus on one
major
one at a time.
3 –
IDENTIFY THE AFFECTED PARTIES
Identify all of the stakeholders
Who are the primary
or direct stakeholders?
Who are the secondary
or indirect stakeholders?
Why are they stakeholders for the issue?
Perspective-taking
--
Try to see things through the eyes
of those individuals affected
4 –
IDENTIFY THE CONSEQUENCES
Think about potential positive
and negative
consequences for affected
parties by the decision (Focus on primary stakeholders to simplify
analysis until you become comfortable with the process).
What are the magnitude
of the consequences and the probability
that
the consequences will happen.
Short term vs. Long term consequences –
will decision be valid over
time.
Broader systemic
consequences –
tied to symbolic
and secrecy
Symbolic
consequences –
Each decision sends a message.
Secrecy
consequences –
What are the consequences if the decision
or action becomes public?
Did you consider relevant cognitive barriers/biases?
Consider what your decision
would be based only on consequences
–
then move on and see if it is similar given other considerations.
5 –
IDENTIFY THE RELEVANT PRINCIPLES,
RIGHTS, AND JUSTICE ISSUES
Obligations should be thought of in terms of principles and rights involved
A) What obligations are created because of particular ethical principles
you might use in the situation?
Examples: Do no harm; Do unto others as you would have them do
unto you; Do what you would have anyone in your shoes do in the
given context.
B) What obligations are created becaus.
The document discusses ethics, moral reasoning, and moral development. It outlines Kohlberg's stage theory of moral development which focuses on justice and rights. Gilligan critiques this as being biased towards males and proposes an alternative care-based ethic she believes is more characteristic of female moral reasoning, focusing on responsibility and relationships. However, Gilligan's theory has been criticized for lacking empirical evidence and making broad generalizations about gender differences without accounting for individual variability. While both perspectives provide insights, neither fully describes the complexity of human moral thinking.
There are several physical and cognitive challenges that can arise during adulthood and old age due to the natural aging process:
1. Physically, the body shows a gradual decline in organ function of around 1% per year after 30. This includes external changes like graying hair and wrinkles, and internal changes to systems like respiratory and cardiovascular decline.
2. Sensory abilities also decline with age, with losses in hearing higher pitches and vision. Strength, flexibility, and reaction time decrease as well.
3. Cognitively, fluid intelligence and processing speed decline from mid-adulthood onward. However, crystallized intelligence and practical skills continue to grow through experience. Memory abilities also show
Kohlberg's theory of moral development consists of six stages grouped into three levels - preconventional, conventional, and post-conventional. At the preconventional level, children view rules as external and obey to avoid punishment. At the conventional level, adolescents see rules in terms of interpersonal relationships and society. At the post-conventional level, individuals make decisions based on universal ethical principles. Kohlberg believed moral reasoning develops through exposure to dilemmas one stage higher than one's current level. His theory emphasizes that moral development occurs through life experiences rather than just teaching of values.
Descriptive Ethics Encyclopedia Of Business Ethicssimply_coool
Descriptive ethics studies morality from a scientific perspective. It describes and explains moral behavior using social science frameworks like theory building and hypothesis testing. Descriptive ethics asks questions like how individuals make moral decisions and what influences their ethical or unethical actions. Key areas of descriptive ethics research include cognitive moral development theory, social psychology experiments on obedience to authority, and conceptual models of ethical decision making that are empirically tested. Descriptive business ethics applies this approach to understanding morality in organizational contexts.
Piaget's theory of moral development posited two stages - heteronomous morality and autonomous morality. Kohlberg later expanded on this, identifying six stages across three levels of moral reasoning: preconventional, conventional, and postconventional. Both theorists studied children's responses to moral dilemmas to understand their moral understanding. However, their theories have been criticized for being too focused on moral justifications rather than judgments. Naorem Binita Devi proposes additional moral dilemmas to further study moral development from different perspectives.
This document discusses various models and assessments of moral education. It defines moral education as helping children develop beliefs about right and wrong to guide their behavior. It then describes several models of moral education:
- The Rationale Building Model focuses on clarifying values and how teachers make moral decisions.
- The Consideration Model encourages living for others as a way to liberate oneself from selfishness.
- The Value Clarification Model sees values as personal opinions shaped by increasing self-awareness in a morally pluralistic society.
- The Social Action Model teaches influencing policy through environmental actions.
It also discusses Kohlberg's theory of moral development in three stages from following rules to upholding principles and
Kohlberg's stages of moral development consist of three levels and six stages. Level I includes stage 1 where children obey rules to avoid punishment. Level II includes stages 2-4 where morality is based on self-interest and maintaining social order. Level III includes stages 5-6 where individuals focus on justice, rights, and democratic processes. Kohlberg developed these stages based on Piaget's work and analyzed how underlying cognitive structures like role-taking abilities relate to logical and social thought at each stage.
FINAL-RESEARCH-ETICS.docx How Character development affects reasoning and im...ChristianMariano16
A Research Study
in Partial Fulfilment to the Requirements in Ethics
ABSTRACT
This study is primarily focused on how moral character developed stages of moral development reasons and impartiality as requirements for ethics. This study determined the relationship of an environment to an individual's development and its importance to moral reasoning and moral judgement. It also determined if an individual relies on his moral reason and impartiality when presented with dilemma. This study was conducted through quantitative online survey with 30 students at Aurora State College of Technology. Participants can be selected through the use of random sampling method. Findings showed that environments greatly affect the development, moral judgement and moral reasoning of an individual. Meanwhile, in a dilemma situation there's a different moral judgement and moral reason about what they think is right. This study shows that having a good environment is important to an individual's moral development. The character development of a person is affected by his environment. The character development of an individual is a major factor in his moral judgement and moral reasoning. In an ideal environment, an individual considers the right and wrongs when making a decision. In an ideal environment, an individual considers others when making a decision. Ideally, an individual makes his decision through moral reason and impartiality, considering the right and wrongs, and the people affected by the decision.
INTRODUCTION
Background of the Study
How do people develop morality? This question has fascinated parents, religious leaders, and philosophers for ages, but moral development has also become a hot-button issue in psychology and education. Do parental or societal influences play a greater role in moral development? Does development of moral character affects the judgement of a person? And are feelings be on the criteria or it should only be the set “moral rules” that is necessary to consider in terms of decision making?
It is commonly assumed that humans do not begin life with moral character or virtue. Most documented societies through history considered infants to be unformed persons, not yet moral members of society, “humanity-in-becoming” who have “watery souls” (Fijian) (Sahlins 2008: 101–102). This person-becoming view fits well with human sciences today, as a child’s development is viewed as the unfolding and co-construction of a complex dynamic system. At first, the infant is co-constructed by other complex, dynamic systems—caregivers. The personality that is formed is very much dependent on this early formation, which is largely beyond the control of the individual. However, over time, the individual takes on more choices about her or his own character development within the framework of subsequent social experience and enculturation.
Many scholars and researchers tries to give explanation about a person’s stages of moral development.
Good Morning.I need help in answering the followingjesseniasaddler
Good Morning.
I need help in answering the following:
As an extension of our discussion of child and adolescent cognitive development, it would also be useful to look at how people grow and develop morally. Kohlberg's theory of moral development is perhaps the most well known paradigm. He proposed that people develop morally in three phases (with two substypes under each phase):
Preconventional:
Obedience/Punishment
Self-interest
Conventional:
Conformity and Interpersonal Accord
Authority and Social Order
Postconventional:
Social Contract
Universal Principles
As a response to this post, choose one of the "subtypes" in Kohlberg's theory and explain it to the class. How does Kohlberg's theory align with what you've learned thus far about child and adolescent development?
Please and Thank You
...
Redmon, W. K. (2001). Handbook of organizational performance. [Vit.docxsodhi3
Redmon, W. K. (2001). Handbook of organizational performance. [VitalSource Bookshelf Online]. Retrieved fromhttps://kaplan.vitalsource.com/#/books/9781136389993/
In-text citation: (Redmon, 2001)
Chapter 16
Ethics and Behavior Analysis in Management
Ethical issues seem to dominate the news these days, and they extend to all areas of human endeavor including, of course, business and psychology. This chapter explores the topic of ethical issues when behavioral methods are applied to industrial/organizational (I/O) settings. The goal is not to create ethical guidelines. Rather, it is to provide an overview of the types of ethical guidelines already available as well as the nature, relevance, and importance of ethical issues that underlie such guidelines.
WHAT ARE ETHICAL PRINCIPLES?
Philosophers have long debated ethical issues. Numerous competing schools each adhere to tenets that not only are different, but sometimes opposite (Macklin, 1982). Part of this debate concerns the basic issue of how to define an ethical principle.
Philosophers sometimes quibble over whether our perceptions are reliable indicators of reality, but this issue seems to be of less concern to scientists. Scientists start with the observable, or what can be defined in terms of the observable (operational definitions). In most cases, there is a strong consensus about what is really “out there,” a consensus that is in large part based upon the consistency among observations. Scientists then attempt to find relationships between these observable entities or events, an activity that produces factual statements called laws. Factual statements deal with what might be called objective reality, descriptions about how things are.
In addition to factual statements, there are statements of value. Value statements are assertions about what is “good,” “right,” or “wrong,” and how entities and events in the world should be, not the way they necessarily are. Value statements are a cornerstone of ethics. Ethical principles look beyond what is, and ask what should be.
Other chapters in this book describe principles that can be used in organizational settings to modify behavior. In effect, the authors are presenting laws describing relationships between antecedent conditions, behaviors, and consequences. The process of discovering and describing these laws is identical to the process of discovering and describing laws in all other sciences, and as such, is grounded in objective reality and statements of fact. This chapter goes beyond such objective considerations and deals with ethical issues associated with the discovery and use of such laws.
WHY WOULD ORGANIZATIONAL BEHAVIOR MANAGEMENT RAISE ETHICAL CONCERNS?
Organizational behavior management (OBM) utilizes information derived from the field of behavior analysis (Mawhinney, 1984). Behavior analysis attempts to find universal laws of behavior. As a scientist, the behavior analyst believes that human behavior is lawful in the same sense th ...
Kohlberg's theory of moral development proposes that morality progresses through six stages within three levels - preconventional, conventional, and postconventional. At the earliest preconventional level, morality is based on obedience and self-interest. The conventional level focuses on maintaining social norms and relationships. The highest postconventional level assesses morality based on abstract ethical principles and social contracts. Kohlberg used moral dilemmas like the Heinz dilemma to study people's reasoning and classify it within his six stages of moral development.
Similar to Moral reasoning and moral atmosphere in the domain of accoun (20)
People as prophets liberation theology and accountingaccounting2010
This document discusses liberation theology as a radical perspective to inform accounting. It begins by exploring the notion of sacred vs secular as a dualism that limits theological insights. Liberation theology rejects this dualism and provides an alternative view. The document then discusses how critical accounting has focused on accounting's repressive nature, and how liberation theology can inform an emancipatory accounting project. Finally, it discusses how liberation theology rejects the dualism of sacred vs secular and privileged vs non-privileged, providing a perspective that can critique accounting from the view of the economically marginalized.
Neoliberalism, deregulation and sabannes oxleyaccounting2010
This document discusses how neoliberalism and deregulation led to a failed corporate governance model based on shareholder primacy. It argues that Sarbanes-Oxley did not truly address the systemic problems caused by deregulation and instead legitimized the existing corporate governance framework. The document outlines how neoliberal ideology used different forms of power like agenda-setting and manufactured consent to promote deregulation policies and maintain the status quo despite failures and corporate scandals.
International accounting regulation by the united nations a accounting2010
The document discusses international efforts by the United Nations to regulate accounting standards for transnational corporations since the 1970s. It analyzes these efforts through the political power framework of Robert Dahl. A majority of UN member nations sought to impose binding accounting regulations on TNCs via the UN, while a small minority of developed nations resisted increased regulation and supported corporate interests. Despite intensive negotiations over 18 years, the change-seeking nations did not succeed in implementing their reform agenda, with the minority status quo defenders prevailing instead. The document aims to explain this paradox by analyzing the decision-making process and behaviors of participants using Dahl's pluralist power model focused on observable conflicts, behaviors, and outcomes.
Intellectual capital and the capital marketaccounting2010
This document summarizes a paper presented at the 2002 European Accounting Association conference on intellectual capital and the capital market. It discusses two models for conceptualizing intellectual capital - one that divides it into recognized tangible/financial assets, recognized intangible assets, and unrecognized competencies, and another that views intellectual capital as an ongoing process of value creation rather than a set of separable assets. It argues that intellectual capital is difficult for capital markets to understand because intangible assets are not clearly disentangled by existing institutions and frameworks, and have "overflow" that makes their interpretation challenging. Capital markets may appreciate information on soft resources but remain skeptical of specific intellectual capital reports due to limited understanding of knowledge-based value creation.
Improving the communication of accounting information througaccounting2010
This document discusses using cartoon graphics to improve communication of accounting information. It reviews literature on using schematic faces to represent accounting data visually. The study aims to empirically test whether schematic faces can communicate financial messages more effectively than conventional presentations like financial ratios and statements. Researchers created faces representing companies by mapping key accounting ratios to facial features, based on psychological research about visual perception of faces.
Factors explaining the innefficient valuation of intangiblesaccounting2010
The document discusses the inefficient valuation of intangible assets in capital markets and the problems that result. It identifies three main causes of inefficient valuation: 1) The quality of financial information provided does not adequately disclose information about intangible assets. 2) Market imperfections like information asymmetry allow insider gains. 3) Financial analysts have limitations that can lead to biases in their earnings forecasts, like cognitive biases, incentives, and time constraints. The document suggests improved disclosure requirements and market regulations could help address these issues.
Economics and accounting a comparison between philosophical accounting2010
This document compares the philosophical backgrounds of economics and accounting in view of complexity theory. It discusses how economics and accounting have related in the past, with accounting traditionally looking to economics for frameworks but not receiving interest in return. It analyzes issues with the theoretical foundations of mainstream neoclassical economics, such as the assumptions of perfect rationality and decreasing returns to scale that do not reflect reality. It argues economics needs to reform its theoretical structure in order to have a more collaborative relationship with accounting and other disciplines by adopting an approach based on bounded rationality and complexity theory.
Current development in human resource costing and accountingaccounting2010
This document summarizes the development of human resource costing and accounting (HRCA) research from the 1960s to the 1990s. It discusses the development in two perspectives: management control and capital market. Regarding management control, HRCA has been used more frequently in Sweden compared to other countries, possibly due to HR directors gaining influence on company boards and HRCA being used as an administrative reform. Regarding capital markets, the value of human resources for knowledge-based companies exceeds book value, yet this is not reflected in financial reporting, hindering investor decisions. Politicians and organizations like OECD are increasingly interested in accounting for "intangibles" like human resources.
This document examines the nature of generally accepted accounting principles (GAAP) from the perspective of philosophy of law. It discusses whether accounting principles should be viewed as norms or social facts, and explores questions about the completeness, consistency, and hierarchical structure of the GAAP. The document argues that viewing accounting principles through a legal positivist lens has inhibited the development of principles that promote fair financial reporting. It aims to clarify the nature of accounting by deriving a rich description of the domain from analyzing these jurisprudential questions.
This document summarizes the state of accounting histories focused on women since 1992. It finds that while feminist history has transformed the wider discipline of history, producing substantial research and impacting modes of explanation, the momentum is less evident in accounting history. The document reviews publications since 1992 and finds that only a small percentage (around 2.5%) focused on women or gender, and few took a explicitly feminist approach. It argues that the field remains mostly in the "recovery" phase of documenting women's histories, and has not engaged sufficiently with developments in feminist historiography that could regenerate the sub-field.
This document discusses methods for making simultaneous inferences about the contrast between two hazard functions using censored data. It presents a generalization of the log-rank test that allows testing hypotheses about the difference in hazard functions at multiple time points simultaneously. The proposed methods are evaluated through simulations and applied to data from an AIDS clinical trial to test if the hazard ratio is constant over time.
This document introduces a new method called maxRatio for analyzing real-time PCR data. MaxRatio generates multiple measurements from the amplification curve, including cycle number (FCN), relative efficiency (MR), and curve shape (width). It identifies a consistent point within the exponential region without user input. Compared to threshold-based methods, maxRatio is more robust to signal anomalies and can better distinguish true amplifications. The document demonstrates maxRatio's application to qualitative and quantitative PCR and its ability to detect anomalous amplification responses.
The time consistency of economic policy and the driving forces behind busines...accounting2010
1. Kydland and Prescott uncovered an inherent problem with discretionary economic policymaking known as the time consistency problem. Without the ability to commit to future policies, governments are unable to implement optimal policies due to rational expectations.
2. They showed that discretionary monetary and fiscal policy results in lower welfare than if governments could commit to future policies. This shifted analysis to designing institutions to mitigate the time consistency problem, like reforms to central bank independence.
3. Kydland and Prescott also demonstrated that technology-driven supply shocks can generate realistic business cycles without market failures. This established a new paradigm in macroeconomics based on microeconomic foundations and rational expectations.
This chapter discusses the importance of leaders taking a long-term view of time rather than focusing solely on the present or short-term future. It introduces the concept of "temporal intelligence" and profiles leaders who treat time as a strategic tool rather than something to be managed. The chapter also discusses the "Long Now" movement which aims to promote long-term thinking by creating a clock designed to keep accurate time for 10,000 years.
A critique of the descriptive power of the private interest accounting2010
This document examines Parker's 1994 private interest model of professional accounting ethics over time in the Irish context from 1994 to 2001. It analyzes media coverage and statements from the Institute of Chartered Accountants in Ireland (ICAI) regarding three events that impacted the ICAI's disciplinary process. It also presents evidence from interviews with past members of the ICAI's disciplinary committees. The analysis finds that Parker's model provides some descriptive power but fails to fully capture the complexity of changes over time to the roles depicted in the model and their interrelationships. The study suggests modifications, particularly to the interrelationships between roles, could improve the model's descriptive ability.
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...PECB
Denis is a dynamic and results-driven Chief Information Officer (CIO) with a distinguished career spanning information systems analysis and technical project management. With a proven track record of spearheading the design and delivery of cutting-edge Information Management solutions, he has consistently elevated business operations, streamlined reporting functions, and maximized process efficiency.
Certified as an ISO/IEC 27001: Information Security Management Systems (ISMS) Lead Implementer, Data Protection Officer, and Cyber Risks Analyst, Denis brings a heightened focus on data security, privacy, and cyber resilience to every endeavor.
His expertise extends across a diverse spectrum of reporting, database, and web development applications, underpinned by an exceptional grasp of data storage and virtualization technologies. His proficiency in application testing, database administration, and data cleansing ensures seamless execution of complex projects.
What sets Denis apart is his comprehensive understanding of Business and Systems Analysis technologies, honed through involvement in all phases of the Software Development Lifecycle (SDLC). From meticulous requirements gathering to precise analysis, innovative design, rigorous development, thorough testing, and successful implementation, he has consistently delivered exceptional results.
Throughout his career, he has taken on multifaceted roles, from leading technical project management teams to owning solutions that drive operational excellence. His conscientious and proactive approach is unwavering, whether he is working independently or collaboratively within a team. His ability to connect with colleagues on a personal level underscores his commitment to fostering a harmonious and productive workplace environment.
Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
-------------------------------------------------------------------------------
Find out more about ISO training and certification services
Training: ISO/IEC 27001 Information Security Management System - EN | PECB
ISO/IEC 42001 Artificial Intelligence Management System - EN | PECB
General Data Protection Regulation (GDPR) - Training Courses - EN | PECB
Webinars: https://pecb.com/webinars
Article: https://pecb.com/article
-------------------------------------------------------------------------------
For more information about PECB:
Website: https://pecb.com/
LinkedIn: https://www.linkedin.com/company/pecb/
Facebook: https://www.facebook.com/PECBInternational/
Slideshare: http://www.slideshare.net/PECBCERTIFICATION
How to Setup Warehouse & Location in Odoo 17 InventoryCeline George
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.
हिंदी वर्णमाला पीपीटी, hindi alphabet PPT presentation, hindi varnamala PPT, Hindi Varnamala pdf, हिंदी स्वर, हिंदी व्यंजन, sikhiye hindi varnmala, dr. mulla adam ali, hindi language and literature, hindi alphabet with drawing, hindi alphabet pdf, hindi varnamala for childrens, hindi language, hindi varnamala practice for kids, https://www.drmullaadamali.com
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
A workshop hosted by the South African Journal of Science aimed at postgraduate students and early career researchers with little or no experience in writing and publishing journal articles.
How to Fix the Import Error in the Odoo 17Celine George
An import error occurs when a program fails to import a module or library, disrupting its execution. In languages like Python, this issue arises when the specified module cannot be found or accessed, hindering the program's functionality. Resolving import errors is crucial for maintaining smooth software operation and uninterrupted development processes.
How to Add Chatter in the odoo 17 ERP ModuleCeline George
In Odoo, the chatter is like a chat tool that helps you work together on records. You can leave notes and track things, making it easier to talk with your team and partners. Inside chatter, all communication history, activity, and changes will be displayed.
Main Java[All of the Base Concepts}.docxadhitya5119
This is part 1 of my Java Learning Journey. This Contains Custom methods, classes, constructors, packages, multithreading , try- catch block, finally block and more.
Community pharmacy- Social and preventive pharmacy UNIT 5
Moral reasoning and moral atmosphere in the domain of accoun
1. AAAJ
8,3
60
Moral reasoning and moral
atmosphere in the domain
of accounting
Alan Lovell
Nottingham Business School, Nottingham Trent University,
Nottingham, UK
Introduction
Much criticism has been levelled at the accountancy profession, ranging from
the failure of accounting documents to reveal a more accurate reflection of the
financial wellbeing/ill health of organizations and the collusion of accountants
in the preparation and validation of those documents, to the failure of the
accountancy profession satisfactorily to take account of the public interest in
the determination of the future of accounting and auditing practice[1]. At the
heart of these issues is the moral base of the profession and accounting practice,
a base which displays contradictory values at a normative level, while at an
empirical level the available evidence gives cause for concern. The contention of
this article is that accounting practice cannot be isolated from broader social
practices; rather it is shaped by, but also helps sustain, wider social, economic
and political developments.
Human behaviour is a function of many influences, and the transition from
moral reasoning to moral behaviour is both tenuous and troublesome. The
framework which has been employed most consistently in contemporary
assessments of moral reasoning is that of Lawrence Kohlberg, and this
framework is employed in this article as the basis for locating the assumptions
of human behaviour which are either explicit or implicit within a number of
significant accounting theories of organizational practice. The influences which
mark the territory through which moral reasoning must pass before it
manifests itself in actual behaviour can be referred to as the “moral
atmosphere” (Kutnick, 1984), and assumptions on which accounting theories
are based form part of the socialization processes of prospective accountants
and the subsequent moral atmosphere in which they practise. The ethical codes
of conduct which are produced by all the professional accountancy bodies for
their members to respect can also be positioned within Kohlberg’s framework,
and, given the socially relevant nature of accounting practice, a broader political
science orientation has been introduced into the analysis to reflect
accountancy’s broader social context.
The article begins with a consideration of Kohlberg’s framework of moral
reasoning, but then develops the analysis by linking it to the additional
dimension of individualism. This provides a structure within which the
Accounting, Auditing &
Accountability Journal, Vol. 8
No. 3, 1995, pp. 60-80. MCB
University Press, 0951-3574
2. Moral reasoning
and moral
atmosphere
61
assumptions about human behaviour contained within accounting theories and
practice can be located, as can the assumed reasoning of accountants reflected
within accounting’s various decision and control techniques. The education and
socialization processes through which accountants move act as part of their
moral atmosphere – the bridge between moral reasoning and moral behaviour
– and the significant elements of the accountant’s moral atmosphere are
considered, including the professional bodies’ codes of conduct.
The article concludes that, while accounting reflects the prevailing values
and beliefs of modernity, it is inadequate to excuse its moral base on this
ground. In a resource-constrained environment, some notion of accounting will
be required for both control and decision making purposes, but if any
developments are to be made towards a less atomized and isolated notion of
individualism, the theories and practice of accountancy will need to reflect
those developments.
A Kohlbergian framework
Traditionally, Kohlberg’s framework is presented as possessing three levels,
each with two subdivisions, making six stages in all – although as early as 1971
Kohlberg was hypothesizing about a possible seventh stage (Kohlberg, 1971). A
more detailed explanation of the various stages and levels is given in Appendix
1, but a brief overview is provided here. The first level, which embraces stages
one and two, reflects a level of moral reasoning which is exclusively self-
centred, where the only (stage one) or predominant (stage two) driving force
behind personal decisions is the maximization of personal gain, or the
minimization (elimination) of personal loss/pain. The distinguishing feature of
stage two over stage one is the very minor recognition of a reference group in
addition to the self, exemplified by a “you scratch my back, I’ll scratch yours”
reasoning. These stages are regarded as “pre-conventional”, because they are
judged to resolve moral dilemmas less satisfactorily than higher levels of moral
reasoning and thus precede the “conventional” level of moral development
(stages three and four). At the conventional level, the notion of living within a
community assumes increasing significance, although at the stage three level
the relationship is very much one of merely acting to please one’s peers and
superiors, while stage four reflects a strict adherence to codes and laws imposed
external to the individual. The third level (the principled level) reflects a
growing moral autonomy as defined by self-determined (but not selfish) moral
reasoning. While stage five reasoning goes beyond codes and legally defined
laws to embrace notions of a social contract, stage six represents a univer-
salistic, principled notion of reasoning in which an individual would even be
prepared to challenge “bad” laws which frustrate natural justice. It is clearly
important to identify the criteria used to define levels of moral reasoning, and
the morality of laws. Ultimately there is one underlying criterion (or “good” as
Kohlberg describes it) which raises one stage of moral reasoning above another,
and that criterion is justice. Higher levels of moral reasoning are seen to offer
more equitable solutions to dilemmas:
3. AAAJ
8,3
62
Logic or normative ethical analysis can … point out that a certain type of moral philosophy
e.g. stage 4, does not handle or resolve certain problems that it acknowledges to be problems
that it ought to handle, whereas another type of morality (e.g. stage 5) can do so (Kohlberg,
1981, p. 178).
Despite its considerable application, Kohlberg’s work has attracted a number of
criticisms, one of which is that of Gilligan (1982), who challenged Kohlberg’s
underpinning theory of justice as a male-orientated basis for conflict resolution.
From a feminine perspective Gilligan argues that the voice of “care” and the
desire to maintain relationships are far more powerful explanations of
behaviour than an attachment to justice. Gilligan does not argue that care has a
higher moral status than justice, but rather the social conditioning experienced
by young girls and women tends to predetermine their later attachment to
attributes of care over notions of justice. Thus, the moral reasoning of women is
not judged to be lower or higher, but different. However, the notion of autonomy,
reflected in Kohlberg’s post-conventional stage, is seen by Maclagan (1993) as a
possible unifying point between Kohlberg and Gilligan. The increasing ability
on the part of the individual to display personal autonomy, whether it be in an
orientation towards justice or care, might appear to overcome the disagreement
between Kohlberg and Gilligan.
In addition to Gilligan, Kohlberg has also been criticized for articulating the
moral values of the middle classes and in particular “Western values”, but
Kohlberg has responded to these challenges by testing his ideas in non-Western
settings and with non-middle-class groups. Ultimately, Kohlberg has concluded
a series of lessons and beliefs. He argues that the world cannot be divided into
honest and dishonest people:
Almost everyone cheats some of the time. Cheating is distributed in a bell curve fashion
around a level of moderate cheating. There is also very little correlation between situational
cheating tests. It is not a character trait of dishonesty that makes a child cheat in a given
situation. If it were, prediction from one situation to another would be facilitated (Kohlberg,
1981, p. 183).
Petrovich (1984) has also taken issue with Kohlberg’s use of the term autonomy
(although, as Petrovich acknowledges, this criticism is levelled at psychologists
in general rather than merely Kohlberg’s application). Within the province of
psychology autonomy tends to be treated as an unproblematic term, whereas in
philosophy at least three sublevels of analysis can be argued, and Petrovich
regards the use of the concept of autonomy within psychology as containing
undue “stretchiness and flexibility”. However notwithstanding this criticism
Petrovich is still of the opinion that Kohlberg’s model “should be of substantial
value in generating future research based on some ideas genuinely novel in the
field” (p. 86).
One of the principal elements of Kohlberg’s work has been a longitudinal
study of 75 males, ranging from primary school age through to mid-to-late 20s,
and this has been complemented by his cross-cultural studies, including
Turkish, Taiwanese and Malaysian children, but also male focused. Notwith-
standing these caveats, Kohlberg asserts that:
4. Moral reasoning
and moral
atmosphere
63
There is a universal set of moral principles held by people in various cultures … these
principles … could logically and consistently be held by all people in all societies; they would
in fact be universal to all humankind if the conclusions for sociomoral development were
optimal for all individuals in all cultures (Kohlberg, 1981).
Kohlberg develops his argument by observing, “at lower levels than stages 5
and 6, morality is not held in a fully principled form. Accordingly it is more
subject to specific content influence by group definition of the situation than is
principled morality” (Kohlberg, 1981, pp. 127-8).
Figure 1 reflects a Kohlbergian view of moral reasoning, but for the purposes
of this article it is linked with the additional dimension of “notions of
individualism”. Figure 1 suggests that the lower stages of moral reasoning,
reflecting egocentricity and selfishness, are found and cultivated in the domain
of the atomized individual. It is not a notion of the self, reflecting a fulfilled
individual whose individualism stems from an understanding of and an
identity with the notions of community and obligation. Rather, the individual is
one who experiences anomy and is isolated in the name of freedom, but a very
particular and limited notion of freedom.
6
5
4
3
2
1
Kohlberg’s stages
of
moral reasoning
Rowan and Reason’s
levels of
consciousness
Notions of individualism
Social
individualism
Atomized
individualism
The
realized
The
social
The
primary
Figure 1.
Notions of
individualism, moral
reasoning and moral
development
5. AAAJ
8,3
64
The stages of moral reasoning are reflected on the central, vertical axis of
Figure 1, although Kohlberg has not indicated what the intervals are likely to be
between the stages. It is intuitively appealing to view the scale as geometric or
logarithmic rather than linear, with attainment of higher levels of moral
reasoning requiring greater movements between the stages and thus also along
the individualism axis towards “social individualism”. The term social
individualism is used here to describe that conception of individualism which
marks the growth of the individual to a level of perceptiveness which at one and
the same time exalts the primacy of the individual, but recognizes the
interdependent nature of society. Indeed the diagram suggests that the
progression from stage four to five (the initial move into the principled level of
moral reasoning), and particularly the progression from stage five (the liberal
social contract) to stage six (where moral principles guide individual behaviour
and override “bad” laws), represent significant developments in the cognitive
emancipation of the individual.
Kohlberg argues that the post-conventional level of moral reasoning is likely
to require a high degree of maturation on the part of the individual, and
expectations of such levels of moral reasoning should not be anticipated until
people are into their late 20s, 30s and possibly beyond (assuming that the post-
conventional stages are ever attained). Stage six and the hypothesized stage
seven level of reasoning are suggestive of perspectives few are likely to achieve,
requiring a level of humility and wisdom which a society or discipline which
emphasizes material wellbeing and an exclusive focus on the self is unlikely to
foster. The movement from the first level of moral reasoning (encompassing
stages one and two) to the conventional level (stages three and four) reflects a
growing awareness of the self in relation to others, although not with a sense of
personal judgement, but rather a reflection of general social mores and
behaviour which have yet to be critically evaluated by the individual. This form
of development has parallels with Rowan and Reason’s three levels of individual
consciousness (Rowan and Reason, 1981, p. 115). Using a Hegelian analysis, the
authors identify “the primary”, “the social” and “the realized” as the three
levels, although with no guarantee that the third level (as with Kohlberg’s
principled level of moral reasoning) will be attained by many people. The
higher stages of reasoning or consciousness are reflective of intellectual and
cognitive emancipation and independence. However, whereas Kohlberg
prescribes the type of reasoning which is reflective of the higher stages of moral
reasoning, Rowan and Reason’s analysis is less precise. The primary is
described as the very personal and subjective level. This is argued to be what
we are “really” like, but we invariably suppress these inner feelings and desires
and allow external influences and forces to shape our public behaviour and
attitudes. Rationality at the primary level (i.e. untainted by external influences)
is very much that of the personal perspective. However, social influences and
pressures (including educational) quickly impact on the individual, making the
transfer to the social an early transition.
6. Moral reasoning
and moral
atmosphere
65
The social is a very large stage with many sublevels at which people reside
with varying degrees of moral and intellectual autonomy. At the social stage,
the “objective” individual is interested in: facts (although very often socially
constructed “facts”); distinguishing between what is true and what is false;
what is real and what is illusion; what can be proved and what can be disproved
with rationalist analysis. It is at this level that externally determined and
prescribed codes of ethical conduct not only exist, but are deemed appropriate
for defining and shaping social behaviour. The social normally dominates the
primary, because the social reflects all the demands experienced by the social
actor. Rationality at this level is a scientific and technical rationality, with moral
reasoning operating at either the preconventional or conventional levels of
Kohlberg’s analysis.
To move to the realized level of consciousness requires the individual to go
back into primary, subjective experiences:
At this level (the Realised) we refuse to go on suppressing our primary subjective experience
and we find ways of going down into it and rescuing material from it, which is then raised to
conscious awareness. Because this material is brought up through the “Social” level it is better
informed and educated, much stronger and less vulnerable. In the process it changes (Rowan
and Reason, 1981, p. 116).
This form of cognitive emancipation has echoes of Kohlberg’s higher stages of
moral reasoning, which are characterized by the development of personal
judgement. Just as Kohlberg sees the various stages of moral reasoning, as
stages of progression, rather than each individual having a priori constraints on
their possible level of attainment, so Rowan and Reason’s realized level of
consciousness is a socially filtered level of consciousness. However, the axis
depicting levels of consciousness is slightly detached in Figure 1 from the
individualism axis because Rowan and Reason’s analysis has a much stronger
identification with behaviour rather than just reasoning, and the detachment is
intended to reflect this difference. The bringing together of these distinctive
concepts into one diagram is intended to emphasize both the relationships and
the differences between the concepts.
If progression is to be made towards the higher stages of moral reasoning, or
the realized level of consciousness, an enhanced notion of autonomy (in the
psychological sense) needs to be cultivated. In this sense autonomy is seen as
“the ethics of mutual respect … and equivalent to the rule of justice since the
notion of justice emerges gradually through social relationships” (Piaget, 1965,
quoted in Petrovich, 1984, p. 87). Lower levels of moral reasoning do not attract
Kohlberg’s recognition as reflective of full autonomy. While stage five, and
particularly stage six, are assigned the classification of full autonomy, the terms
heteronomous and semi-autonomous are applied to stages one to two and three
to four, respectively.
Moral dimensions to accounting theory and practice
The framework presented in Figure 1 is instructive in locating the orientation of
the dominant normative theories of accounting and the mechanisms by which
7. AAAJ
8,3
66
this orientation is intended to be achieved. The taken-for-granted assumption of
organizational practice embedded within the techniques and practices of
accounting is the exclusive wellbeing of the shareholder, but because of the
problems associated with converting this perspective into practice, a set of
assumptions are created concerning human behaviour. These assumptions
manifest themselves in a variety of accounting theories, most notably agency
theory, which is employed to explain the trade-offs necessary to maximize
shareholder wealth.
Conventional accounting notions of control reflect negative assumptions
about human behaviour and are employed to highlight and root out
“unacceptable” performance. However, control systems are expensive and
consideration has to be given to which control systems will most cost-effectively
hold behaviour within the required parameters. Formal accounting controls
(surveillance systems as described by Knights and Collinson, 1986) will be
employed if they are believed to be more cost-effective than other forms of
control (e.g. performance-related payment schemes), although in practice a
combination of approaches is often found.
Accounting practice can be viewed as having at least two dimensions. The
first is set within organizations, facilitating the notion of managerial control,
while the second concerns the transmission of accounting information to
external publics and raises the issue of the role of information in democratic
states. Agency theory has application within both of these dimensions. It
assumes a very limited range of human behaviour and the factors which
motivate individual action. Without the inducement of a financial reward,
individuals are assumed to be reluctant to work. Instrumentalism and
selfishness are the all-pervading assumptions of human behaviour and, to
support the financial inducement, frequent and detailed monitoring of
performance is required to ensure that the desired human effort is achieved.
Accounting information becomes the transducer of individual and
organizational performance, subject to manipulation by all involved in its
development, production and interpretation. In its assumptions about the role of
individuals within organizations, accounting takes its lead from economics,
within which, O’Boyle (1986) argues, the atomizing and dehumanizing of the
social is ubiquitous and the approach is taken to the point of abstraction,
whereby resources are classified as either persons or nature, but this blending
“does not elevate nature, it reduces persons” (p. 39). This has echoes of
Seedhouse’s (1988) reference to dwarfing. The term was used to describe what
health care was not about, but it can be argued that a likely outcome of
accounting controls is a degree of dwarfing of the individual, and in this context
the individual can be both the controller and controlled.
Agency theory level reasoning assumes the moral behaviour of those
individuals being assessed by accounting information systems is at the
preconventional level. Behaviour is judged to be the result of (perceived)
effective accounting controls which will reveal inefficient or ineffective
performance if this obtains (implying a stage one punishment/obedience
8. Moral reasoning
and moral
atmosphere
67
orientation). Such “hierarchical forms of accountability, in which accounting
plays a central role, serve to produce and reproduce an individualised sense of
self as essentially solitary and singular, nervously preoccupied with how one is
seen” (Roberts, 1991, p. 355). This is suggestive of a person operating in the
lower reaches of Kohlberg’s stage classification, although, as recognized earlier,
certain contaminating factors (within the moral atmosphere) may be
frustrating the conversion of a higher level of moral reasoning into equivalent
behaviour, and accounting controls may be one of the (significant)
contaminating factors.
The financial inducement/performance-related-pay approach to control (the
side-payments of agency theory) reflects the assumptions of the instrumental/
relativistic orientation of stage two. However, the level of moral reasoning of
those operating the accounting control systems can be argued to be at either the
preconventional or conventional level of moral reasoning, but unlikely to be at
either of the “principled” levels. A view of “others” operating at the stage one
level would assume they are lazy and indolent, but susceptible to the exercise of
power. Thus, the application of tight budget controls is assumed to engender
the requisite response from those being monitored, but any relaxation of the
tight controls is assumed to result in a slackening of effort. Such a set of
assumptions, if held by the accountant, might reveal a personal level of
reasoning ranging from: stage one (fear of reprisals if he or she is seen as
anything other than searching for continuous examples of inefficiency and
ineffectiveness); stage two (at which stage the accountant sees the revelation of
others’ (perceived) inefficiencies and ineffectiveness as the way to personal
advancement); stage three (conforming to the stereotypical image of the
accountant as the “rooter out” of inefficiencies and economies); to stage four,
where the explanation is “that is the way things are, we must follow the logic
and rules of accounting and economic theories of the firm because to do
otherwise will jeopardise the ability of the organisation to trade effectively in its
various markets”.
To move beyond this limiting and inhibiting version of organizational life,
and accounting information’s role within that existence, requires a leap of
perspective which may not be available within many organizations. For
example, empowerment, a topical term and the espoused approach in many
organizational texts, is in its fully developed form an end in itself, a way of
living, allowing individuals, within socially and economically determined
parameters, to develop through increased involvement, responsibility and
authority. However, where empowerment is a means to an end, where the only
parameter is the economic imperative, empowerment is likely to exist for as
long as it delivers enhanced economic goods and, assuming deteriorating
organizational performance can be associated with empowering developments,
ultimately dropped. However, the ability of accounting information systems to
facilitate the identification and allocation of responsibility for inferior
performance is itself a problematic issue. Thus, within the complexities of
organizational life, where performance assessment may be more difficult to
9. AAAJ
8,3
68
attribute to individuals than theory would suggest, examples of empowering
developments may still be evident, in even the most “economically”-driven
organizations. Between the two empowerment positions (an “end in itself” and
a “means to an end”), there are a range of combinations which make the notion
of individual fulfilment through empowerment a more or less realistic outcome,
but the moral bases of the two poles are quite different. Even then it is necessary
to distinguish between those situations in which a genuine attempt is made to
achieve some notion of empowerment as distinct from the use of an
empowerment vocabulary which is mere rhetoric. However, actual behaviour
within organizations will be a function of many factors and, as mentioned
earlier, these factors can be grouped under the heading of moral atmosphere –
the social, political and economic contexts through which the moral agent has
moved, and in which he or she currently operates. It is to a consideration of
moral atmosphere to which we now turn.
Elements of moral atmosphere
There are many elements to the moral atmosphere through which individuals
move, and continue to move, which help to explain individual behaviour, and
only some of these elements can be considered in this article. Those which will
be considered are: aspects of the socialization processes of accountants; the
signals transmitted by the professional accountancy bodies by way of their
codes of ethics and their responses to those of their members who suffer as a
result of defending those very same codes; and elements of the broader social,
economic and political contexts in which the moral values of individuals in
Western, liberal, democratic states are cultivated.
While all accountants are assumed to understand the ethical behaviour
expected of them during their practising careers, very little if any attempt is
made to examine the nature of ethics and moral behaviour during accountancy
studies. Yet implicit within the accounting curriculum are assumptions about
human behaviour, assumptions which portray a negative, pessimistic view of
the moral agent, and a limiting, contractual, “dwarfing” understanding of social
relationships.
External to the organization, the principle-agent relationship of shareholder
to manager embraces the issues relating to agency theory, including the sus-
ceptibility of accounting information to the influence of privileged individuals.
However, an interesting situation arises, involving both external and internal
organizational perspectives, when employee accountants resist pressures to
comply with organizational malpractices and seek guidance from their
professional association. These are situations which concern both moral
reasoning and moral behaviour. While a dispute may be argued to be a local one
between employer and employee, the issues involved are likely to transcend the
internal boundaries in some way, thus raising the contested notion of the
accountant’s external publics and the role of information in liberal democratic
states. How the professional associations respond to the dilemmas and
challenges faced by their members, and the challenges to the profession’s own
10. Moral reasoning
and moral
atmosphere
69
codes of ethics, is instructive in understanding some of the key elements within
the moral atmosphere in which accountants operate.
In a society characterized by the division of labour, particularly in the areas
of expert knowledge, access to information becomes crucial to the quality of
democracy. Accounting information becomes one, potentially important,
element in the information jigsaw of the modern liberal democratic state, and
accountants one of the important information gatekeepers. For Durkheim “the
anomic condition of the division of labour is directly connected with the mode
in which the expansion of occupational differentiation destroys the integrity of
the local community” (Giddens, 1979, p. 10). The democratic society is reflected
“not primarily by the balancing of powers which is provided for by the
juxtaposition of the state and occupational associations in the modern order,
but the channels of communication which this organisation opens up between
its various component parts” (Giddens, 1979, p. 19). The occupational
associations are central (in the view of Durkheim) to facilitating communica-
tion between the State and those it represents. Within this scenario, the
occupational associations are ensnared in a potentially contentious position.
Given the sensitive and central role of information and communication in a
democratic society, those in positions of controlling, influencing and pre-
senting important information have broad, “civic” responsibilities to ponder.
Information gatekeepers become a potentially important element within
democratic aspirations, but it requires a perspective – a personal and collective
value system – an individual and corporate will – which may represent
unrealistic expectations in the present day.
The professional accountancy bodies in the UK operate some of the most (if
not the most) structured advisory services for members experiencing ethical
dilemmas of all the UK professions. The systems are based around the
Industrial Members Advisory Committee on Ethics (IMACE) scheme of the
Institute of Chartered Accountants of England and Wales (ICAEW) (as
explained in Appendix 2), but these systems can be argued to serve a dual
purpose. The advisory systems provide members experiencing ethical
dilemmas with an opportunity to talk to a fellow member about their problems.
Such an airing of the problem may itself reveal a possible rapprochement
between the troubled accountant and the employing organization, and a
resolution to the problem – but maybe not. Advice tends to be limited to
emphasizing the issues of property rights and the confidentiality of
information, with the troubled member left in no doubt at the end of the process
that the dilemma is a personal one between the individual accountant and the
employing organization. At no time is there any suggestion that in any case, no
matter how wrong the malpractice or wronged the accountant, would the
professional body associate itself with the ethical stand being taken by its
member. This behaviour towards a member, who could be defending the ethical
code on which the professional association has established its ethical base,
reflects a particular notion of individualism – liberal individualism linked to
contractualism – a concept of individualism which portrays the individual as
11. AAAJ
8,3
70
an isolated ego, obligated to other individuals solely through legally defined
contracts. Beyond contractual relationships, the idea of obligation loses
meaning and the level of reasoning over moral issues does not move beyond the
conventional level (the stage four “law and order” orientation), although this
may be a considerable overstatement of the level of moral behaviour, if not
moral reasoning expected of members. The professional accountancy bodies
require behaviour of their members which reflects “high moral standards”, but
at the same time resist the opportunities to operate at the principled level of
moral behaviour and support their members who defend those ethical codes,
and with no fear that such behaviour (the professional bodies’) will be considered
inadequate. An explanation for such apparent indifference on the part of the
polis towards such behaviour is argued to be rooted in notions of anomy, the
causes of which lie in the atomized individualism of modernity, and residing on
the left-hand side of the individualism axis of Figure 1.
The essential aspect of this debate is that the nature of human behaviour,
reflected both explicitly and implicitly in accounting theory and practice, is a
negative one. Trust is disallowed and dwarfing is a real possibility/probability.
To alleviate some of this pessimism requires mechanisms of transition. For
Habermas that mechanism is language, although there is a degree of circularity
to this argument. For Habermas, once consciousness and thought are seen to be
structured by language, and hence essentially social accomplishments, the
deliberating subject must be relocated in the social space of communication
where meanings – and hence individual identity which is structured by social
meanings – are matters for communal determination through public processes
of interpretation. Such processes have a strong sense of Rowan and Reason’s
“socially” filtered realized level of consciousness and for that reason absolute
rules of moral behaviour cannot be predetermined, but are subject to social
discourse unfettered by power imbalances. As a consequence of this neutral
environment, “truth and rightness are ‘essentially’ discursive matters”
(Habermas, 1993, p. xv). The determination of universally acceptable behaviour
becomes a product of public debate and interpretation, with “U” (the procedural
principle of universalization) requiring that valid moral norms must satisfy the
condition that everyone affected by a decision or action can accept the
consequences. This requires full debate concerning principles of social
behaviour (i.e. a negotiated process requiring the removal of power imbalances),
although the impracticality of predicting all possible outcomes, either now or in
the future, ensures that the principles are themselves subject to modification.
While Habermas recognizes the limitations of Kantian ethics, he views the
dynamic of the dialectic as holding true to the categorical imperative, while not
succumbing to its rigidity:
In doing so, it preserves the central role of autonomy by rejecting sources of moral authority
external to the wills of rational agents, though autonomy is now construed in “intersubjective”
terms as each participant’s impartial concern with ends that can be willed in “common”
(Habermas, 1993, p. xvii).
12. Moral reasoning
and moral
atmosphere
71
Habermas has been criticized for being evasive on what he considers to be “the
human good” (Poole, 1991, p. 86), but because “U” is intended as a procedural
principle of practical argumentation, the outcome of “real” discourse concerning
proposed principles of justice among those potentially affected by their
observance cannot be anticipated:
Participants alone are ultimately competent to adjudicate claims concerning their needs and
interests and only a consensus achieved in argumentation that sufficiently approximates to
the conditions of the ideal speech situation can legitimately claim to be based on rational
considerations and hence to be valid. Thus the discourse theory of ethics demands that we go
beyond theoretical speculation concerning justice and enter into real processes of
argumentation under sufficiently propitious conditions (Habermas, 1993, p. xviii).
Thus, while morality becomes a negotiated outcome, it is one which (in theory)
embraces the interests of all.
With the contaminating influence of power removed from the negotiating
process Habermas’s notion of communicative competence might become a
realistic aspiration, but power and ideology are two of the significant elements
which comprise the contemporary moral atmosphere, so while “U” might be an
essential characteristic of a moral atmosphere conducive to cognitive
emancipation, it says little about the processes which might lead to such an
environment.
Professional associations and their ethical codes
Within the professionalization process the determination of an ethical code is a
sine qua non for any aspiring qualifying association. While ethical codes are
part of the moral atmosphere, in many respects they are a defensive strategy,
necessary to assuage public fears that a State-granted trade monopoly and self-
governance will not be abused in favour of a profession’s members. The
processes employed to imbue accountants with an ethical perspective are
reasonably opaque, but “though it does not produce the next generation biolog-
ically, it does so socially, through its control over the selection of professional
trainees, and through its training processes it sends these recruits through an
adult socialisation process” (Goode, 1957, p. 194). Yet “the sharp focus on money
is part and parcel of the lack of intrinsic meaning that work has come to have”
(Wright-Mills, 1956, p. 230). With the vast majority of accountants employed
outside of practising accountancy firms, Sarfatti-Larson argues that pro-
fessionals frequently display managerial or technobureaucratic career
aspirations, and that history reveals strong relationships between the core units
of monopoly capital and professionals: “In a bureaucratised world, professions
can no longer be interpreted as inherently antibureaucratic. Both professions
and bureaucracy belong to the same historical matrix” (Sarfatti-Larson, 1977,
p. 199).
Thus, for some, ethical codes are at best an anachronism, while at worst they
are a shield behind which various forms of behaviour can be “tolerated”.
However, behaviour on the part of a “professional” which is merely reflective of
allegiance to and compliance with an ethical code does not bring the individual
13. AAAJ
8,3
72
within the principled stage of Kohlberg’s classification. Reasoning which is
solely reflective of compliance with an ethical code is at best indicative of stage
four moral reasoning, a level below principled reasoning, below the status of full
autonomy and below a realized level of consciousness.
Kohlberg (1981) has argued that the general attitude to rules, laws, etc. can be
heteronomous, semi-autonomous or autonomous, according to the manner in
which an individual relates to moral standards. Piaget holds that heteronomy
means obedience to the adult, while semi-autonomy is an advance to the rule
itself, albeit incomplete since the rule is still seen by the individual as imposed
from outside rather than as the “necessary product of the mind itself”. “True”
autonomy appears when the individual discovers that truthfulness is necessary
to the relations of sympathy and mutual respect.
For Seedhouse (1988), whichever “rule” is invented in moral philosophy,
sooner or later a situation will occur in which it will be better to break the rule
in order to create a better human potential. Because of this it is better – far more
moral – to enhance human judgement in the uncertain field of human action
and interaction, rather than to instil imperfect sets of rules in people as if these
rules are inviolable commandments. “Rules and principles are useful to the
deliberation process, but subjective judgement in context is ultimate”
(Seedhouse, 1988, p. 26). This raises important questions about the general
values and shared understandings held within a community and the
preparedness of individuals to think about the consequences of their actions on
other people. If part of the moral atmosphere encouraged by the assumptions of
the individual’s professional base is to assume that all others are dilatory,
lacking in trust, exploitable, means-to-ends, related in only legally contractual
terms, the prospects for principled reasoning and ultimately principled
behaviour are impaired.
One of the few redeeming features of a code of conduct (whether it be that of
a professional association or an employing organization) is if that code is the
product of a negotiated, participative process. While the final code may still
contain many of the limitations of all codes, which suffer either because of their
undue generality or, conversely, because of their specificity and taken-for-
granted assumptions, the process of developing a set of shared values could be
a very positive outcome of such a process. But it would be the shared values
arising from the process which would be the principal outcome rather than the
code itself (Warren, 1993). Clearly, there are echoes of a Habermasian approach
to establishing rules of moral behaviour inherent within such an approach, but
evidence of such participative processes is extremely rare.
Intriguingly, ethical codes are a double-edged sword in that the behaviour of a
professional body towards its beleaguered members facing ethical dilemmas,
and the reasoning which explains that behaviour, provides an interesting
perspective on the nature of moral reasoning and the principles and values
which explain that reasoning. The way an organization “handles” dissent by its
employees can be an excellent litmus paper to test the integrity of its commit-
ment to being a “learning organization” or an “empowering organization”.
14. Moral reasoning
and moral
atmosphere
73
Perversely the “deviant” for the professional accountancy bodies is that member
who neither “turns a blind eye” to a financial malpractice, nor “keeps her [sic]
head below the parapet”, but rather resists such pressure and, as a consequence,
possibly incurs the wrath of the employing organization in so doing. While
liberal individualism, allied to contractualism, offers a convenient explanation of
why the individual member’s problem is deemed to be his or hers alone by his or
her professional accountancy body, it masks the professional accountancy
bodies’ reluctance to involve themselves in actions which might bring them into
direct opposition with their paymasters (business organizations), and the State
which grants it its self-regulating status. The legal protection available to
wronged employees (including those dismissed for acting morally) is such that
reasoning morally, let alone acting morally, is heavily discouraged. Employment
protection legislation in the UK acts as an inhibitor to moral action, and no
attempts have been made by the professional accountancy bodies (whose
members are particularly vulnerable in this context) to improve the legal
protection available.
Even the notion of a “profession” is highly contentious. As Dahrendorf
(1969) observes, any suggestion of a collegiate perspective is negated because
“they all stand in a relation of individual competition with every other one” (p.
148). The impotence and vulnerability of individual accountants raises the
spectre that accountants, like other employee-professionals, are no different to
other “workers”, and, in Benyon’s (1973) words, “workers are paid to obey”.
The ascription “professional” may carry with it notions of freedom and
independence, but in a Rousseauian sense maybe it is merely a different set of
chains. An ethical code of conduct becomes merely a drawbridge which can be
pulled up to isolate a member whenever he or she behaves in a way which
embarrasses the profession, whether that behaviour can be described as of a
low or high moral status.
Conclusion
The location of the individual within the context of liberal individualism is
towards the left-hand end of the horizontal axis of Figure 1. The underlying
assumptions of accountancy emphasize the notion of the isolated, exploitative,
materialistic, untrustworthy individual, requiring control and constant
monitoring. Even if the idea of dual personal standards of moral behaviour are
employed to cope with the differing conditions existing in the work and non-
work spheres of personal existence (see Elm and Nichols, 1993), the assump-
tions of accountancy provide a very particular socialization process for the
accountant to absorb.
Jos (1988) suggests that “modern organisations require workers to do things
they might not otherwise do”. But further than that, business organizations:
undermine the capacity of workers to make their own judgement about what they should do.
By uncritically deferring to others, workers may become party to immoral or illegal activities
and policies. In short, it is the worker’s autonomy, his status as a chooser, that is at stake
(p. 323).
15. AAAJ
8,3
74
It is these situational pressures (acknowledged by Kohlberg) which can act as
inhibitors to moral development, and not just for individuals. The systems
operated by the professional accountancy bodies towards their beleaguered
members, which effectively disown the members, leaving them to resolve
ethical dilemmas as private issues, can themselves be interpreted as a stage one
level of moral reasoning and behaviour, i.e. a behaviour borne out of fear of
antagonizing its (the profession’s) two masters – the State, which grants its
royal charters, and the business community, which payrolls its own and its
members’ activities. This point is given further weight by Denhardt (1981)
when he contends:
We originally sought to construct social institutions that would reflect our beliefs and our
values; now there is a danger that our values reflect our institutions, that is organisations
structure our lives to the point that we become locked in their grasp. We wind up doing certain
things not because we choose to do them, but because that’s how things are done in the world
of organisations (p. 322).
The argument of this article is that the practice of accountancy must be seen
within a broader social context. The longevity of accountancy spans millennia,
but its apogee has come with modernity – in some respects it is a technique of
modernity. In its simplest theoretical form it reflects many of the assumptions
and values of liberal individualism and contractualism. Yet these issues are
rarely addressed formally within accounting texts, rather they are taken-for-
granted assumptions reflective of an “end-of-history” approach to social
relations. While accountants are exalted to behave morally by their professional
bodies, the theoretical underpinning of their discipline portrays a very
particular notion of social relations and social behaviour. Yet:
Liberalism has given up trying to discover what constitutes the good life: it leaves it in the
domain of individual choice. It has limited itself to providing a theory of justice. This self-
abnegation has left it without anything worthwhile to say on the vast range of moral issues ...
The arbitrariness which liberalism concedes to the good cannot but return to infect the
domain of justice … the failure of liberalism to deliver a theory of justice shows the need for
“some” limits to the pluralism it espouses (Poole, 1991, pp. 85-6).
If man is more vulnerable, less ready, for example, to support those who
undertake supererogatory acts, there are those who offer an explanation which
relates to the spiritual underpinning of modern societies. Sarason (1986) offers a
view of the world which is in the form of a triad, comprising the individual, the
collectivity and the ultimate purpose and meaning of human existence. Each
part is discrete but dependent on the other two. One of the elements should not
be defined in isolation. This is compatible with the notion of a community
which cannot exist without its constituents being free-thinking individuals, nor
they existing outside of a community spirit. It is this to which Kohlberg seems
to be alluding when he hypothesizes a seventh stage to moral reasoning, which
also embraces the empathetic notion of Gilligan’s voice of “care”. James
captures the relationship between the individual and the community: “The
community stagnates without the impulse of the individual, the impulse dies
16. Moral reasoning
and moral
atmosphere
75
away without the sympathy of the community” (James, quoted in Habermas,
1993, p. 113).
Sarason argues that the increasing secularization of Western society has
removed the force which held the triad together. This has reduced the triad to a
dyad, comprising the individual and the collectivity. The preference now to see
the public interest as a self-determined phenomenon removes the collectivity
from view, and the individual is left to make sense of the world from a very
particular and isolated position. Sarason (1986) laments a society in which not
just the wider community, but even the individuals affected by social dilemmas,
perceive the dilemmas as their, and only their, responsibility. Using ethical
dilemmas as the focus and paraphrasing Sarason:
If your ethical dilemma is your responsibility according to my morality, this is quite consistent
with the increasingly dominant ideology of individual rights, responsibility, choice and
freedom. If I experience the issue as yours, it is because there is nothing in my existence to
make it ours. And by ours I mean a social-cultural network and traditions which engender in
members an obligation to be part of the problem and possible solution.
And so leaders of professional associations (including accountancy); individual
members of those same professional associations; and members of the wider
community, can look on the ethical dilemmas of principled dissenters and feel
that they are not a part of the problem, or the possible solutions.
The acceptance that atomized society requires man to think, if not
exclusively about the self then in terms of an extremely limited radius around
the self, is seen as a further manifestation of man’s growing emotional isolation
and, ironically, ability to be controlled:
The political enslavement of man requires the emancipation of man from all the authorities
and memberships … that serve, one degree or another, to insulate the individual from the
external political power … totalitarian domination of the individual will is not a mysterious
process, not a form of sorcery based upon some vast and unknowable irrationalism. It arises
and proceeds rationally and relentlessly through the creation of new functions, statuses and
allegiances which, by conferring community, makes the manipulation of the human will
scarcely more than an exercise in scientific, social psychology … there maybe left the
appearance of individual freedom, provided it is only individual freedom. All of this is
unimportant, always subject to guidance and control, if the primary social contexts of belief
and opinion are properly organised and managed. What is central is the creation of a network
of functions and loyalties reaching down into the most intimate recesses of human life where
ideas and beliefs will germinate and develop (Nisbet, 1953, pp. 202, 208).
Nisbet’s observation could relate to any form of central State control over the
demos, although he was speaking directly about the demise of the individual in
Western culture. With organizational life so important within social existence
Nisbet’s “network of functions” becomes an important dimension of everyday
life, and accounting is the most significant formal networking mechanism
within most organizations.
While the concentration of liberalism on individual freedoms appears to be
an emancipating force, it serves, paradoxically, to intensify the processes that
lead straight to increased governmental control. That control can be exerted via
direct government bodies, but, much more likely in a liberal-democratic society,
17. AAAJ
8,3
76
through “independent” bodies and organizations which owe much of their
social status (particularly in the form of self-regulation) to government. The
professions are a good example of such bodies, but the potential Durkheim
envisaged for the professions may now seem misplaced.
Yet the concept of community is itself problematic in a modern context:
The problem with the notion of community is not its obscurity, but its unavailability. The
dominant forms of modern public life – the market, the capitalist organisation of production,
the bureaucracy – are incompatible with community in this sense. Those who have invoked
the concept against liberalism have simply evaded the central problem which liberalism is
attempting to confront: the place of values in a value-free world (Poole, 1991, p. 88).
The alternating visions of rampant individualism or suffocating collectivism
are both unacceptable, but the choice is not between the two. They are not the
only options on offer, and attempts to suggest that they are may mask ulterior
motives.
For Dewey the only true moral end is individual personal growth, and
morality is to be found in and through education. It has been argued above that
accountancy treats people as means, as is appropriate within a capitalist
framework, as well as engendering a sense of dwarfing on both controller and
controlled. This runs counter to Dewey’s belief that “a society is moral
according to the extent to which it allows each individual member to flourish”
(Seedhouse, 1988, p. 87). Seedhouse continues that:
To treat a person “as an end” is to recognise that the person has his own purposes, just as you
have yours. The secret is to imagine your own death. Imagine how much will be lost when you
die – a lifetime of hopes, fears, achievements and failures will disappear. A complete world
will expire. Think of other people in those terms and you will understand what is meant by the
advice to treat other people as “ends”, as other worlds (Seedhouse, 1988, pp. 87, 98).
A deconstructionist view of ethics withdraws the illusion of ethics as providing
a safety-net of good practice in resolving hard cases of conflicting loyalties:
A deconstructive analysis shows that the net is already torn, is “always already” split, all
along and from the start … however, deconstruction offers no excuse not to act. Decon-
struction does not put up a stop sign that brings action to a halt, to the full stop of indecision;
rather it installs a flashing yellow sign, warning drivers who must in any case get where they
are going to proceed with caution, for the way is not safe (Caputo, 1993, p. 4).
The way forward is unclear, with no certainties. If progress is to be made along
the individualism axis of Figure 1 towards a more socially defined notion of
individualism, without suffocating the important legacy of liberalism, that is
the vitality and integrity of the individual, the process will be an extended one
involving a discourse of all others. Where accountancy fits within such a
scenario is unclear, although the accounting for resources will undoubtedly
feature as an important element within the business of future communities.
It is inadequate to excuse accountancy as merely reflecting the values and
beliefs of particular generations, for it also provides an important socializing
experience for some of the more important information gatekeepers of modern
societies. Its value stance is not neutral and neither can it be. Before any
18. Moral reasoning
and moral
atmosphere
77
movement can be made towards higher levels of moral reasoning, providing a
more conducive moral atmosphere in which accountants and others can
transfer higher levels of moral reasoning into higher levels of moral behaviour,
an acceptance has to be achieved of the solipsism existing within many areas of
modernity, a solipsism which is sustained by the practice and theories of
accountancy. Yet even such arguments suggest a rationalist way forward, a
view not universally shared. “Where Habermas seeks the basis of society in
rationality, I argue that the fundamental basis of society is nonrational… the
alternative to rationality that I offer is compassion” (Mestrovic, 1993, p. xv).
However, Mestrovic rejects those notions of compassion associated with
“pity, charity, socialism, nor any vulgar imitation of the ability of humans to
identify with the suffering of others – literally to co-suffer”. Mestrovic is
concerned with compassion in terms of empathy, “love” and their derivatives.
These are emotions much closer to Gilligan’s basis of moral reasoning, which
would suggest a future for accounting which is less prominent than the
discipline currently enjoys. However, to forecast the demise of accounting is
misplaced, because in resource-constrained environments there will always be a
need for accounting, not merely in terms of record-keeping but also in terms of
decision making. The challenge to accounting, its practitioners and educators is
the type of accounting which might develop if accounting theory and practice
are to move from the lower reaches of a Kohlbergian framework towards a more
principled level of activity.
Note
1. Examples of the former are the corporate collapses of organizations such as Maxwell
Communications, Polly Peck, Bank of Credit and Commerce International, while the latter
is exemplified by the submission of over 30 UK academics to the Auditing Practices
Board’s recent publication, Public Consultation on APB Future Work Programme.
References
Auditing Practices Board (1994), The Auditing Agenda, CCAB Accountancy Books.
Benyon, H. (1973), Working for Ford, Penguin, Harmondsworth.
Caputo, J. D. (1993), Against Ethics, Indiana University Press, Bloomington, IN.
Dahrendorf, R. (1969), “The service class”, in Burns, T. (Ed.), Industrial Man, Penguin,
Harmondsworth.
Denhardt, R.B. (1981), In the Shadow of Organisation, Regents Press, Lawrence, KS.
Elm, D.R. and Nichols, M.L. (1993), “An investigation of the moral reasoning of managers”,
Journal of Business Ethics, Vol. 12 No. 11, November, pp. 817-33.
Giddens, A. (1979), Central Problems in Social Theory: Action, Structure and Contradiction in
Social Analysis, Macmillan, London.
Gilligan, C. (1982), In a Different Voice: Psychological Theory and Women’s Development, Harvard
University Press, Cambridge, MA.
Goode, W.J. (1957), “Community within a community: the professions”, American Sociological
Review, Vol. 22 No. 2, April, pp. 194-200.
Habermas, J. (1993), Justification and Application: Remarks on Discourse Ethics, translated by
Cronin, C., MIT Press, Cambridge, MA.
19. AAAJ
8,3
78
Jos, P.H. (1988), “Moral autonomy and the modern organisation”, Polity: The Journal of the North-
Eastern Political Science Association, Vol. XXI, No. 2, Winter.
Knights, D. and Collinson, D. (1986), “Disciplining the shop floor: a comparison of the disciplinary
effects of management psychology and financial accounting”, Accounting, Organisations and
Society, Vol. 12 No. 5, pp. 457-77.
Kohlberg, L. (1971), “From is to ought: how to commit the naturalistic fallacy and get away with
it in the study of moral development”, in Mischel, T. (Ed.), Cognitive Development and
Epistemology, Academic Press, New York, NY.
Kohlberg, L. (1973), “Continuities in childhood and adult moral development revisited”, in Baltes,
P.B. and Schaine, K.W. (Eds), Life-span Development Psychology: Personality and Socialisation,
Academic Press, New York, NY.
Kohlberg, L. (1981), Essays on Moral Development, Vol. I, The Philosophy of Moral Development:
Moral Stages and the Idea of Justice, Harper & Row, San Francisco, CA.
Kutnick, P. (1984), “The relationship of moral action: Kohlberg’s theory, criticism and revision”, in
Modgil, S and Modgil, C. (Eds), Lawrence Kohlberg: Consensus and Controversy, The Falmer
Press, London, pp. 125-48.
Maclagan, P. (1993), Issues concerning the Moral Development of People in Organisations,
Working Paper Series No. HUSM/PWM/20, The University of Hull, Hull.
Mestrovic, S.G. (1993), The Barbarian Temperament: Toward a Postmodern Critical Theory,
Routledge, London.
Nisbet, R.A. (1953), The Quest for Community, Oxford University Press, Oxford.
O’Boyle, E. (1986), “Economics: a moral science because persons matter more than things”,
International Journal of Social Economics, Vol. 13 No. 10.
Petrovich, O. (1984), “Moral autonomy and the theory of Kohlberg”, in Modgil, S. and Modgil, C.
(Eds), Lawrence Kohlberg: Consensus and Controversy, The Falmer Press, London, pp. 85-105.
Poole, R. (1991), Morality and Modernity, Routledge, London.
Roberts, J. (1991), “The possibilities of accountability”, Accounting, Organisations and Society,
Vol. 16 No. 4, pp. 355-68.
Rowan, J. and Reason, P. (1981), “On making sense”, in Reason, P. and Rowan, J. (Eds), Human
Enquiry. A Sourcebook of New Paradigm Research, John Wiley & Sons, New York, NY, pp. 113-
37.
Sarason, S.B. (1986), “And what is the public interest?”, American Psychologist, August.
Sarfatti-Larson, M. (1977), The Rise of Professionalism: A Sociological Analysis, University of
California Press, Berkeley, CA.
Seedhouse, D. (1988), Ethics: The Heart of Health Care, John Wiley & Sons, New York, NY.
Warren, R.C. (1993), “Codes of ethics: bricks without straw”, Business Ethics: A European Review,
Vol. 2 No. 4, pp. 185-91.
Wright-Mills, C.W. (1956), White Collar, Oxford University Press, Oxford.
Appendix 1: Kohlberg’s stages of moral development
Level one: the pre-conventional level
The individual is responsive to cultural rules and labels (e.g. good, bad, right, wrong), but
interprets the labels in terms of either physical or hedonistic consequences (i.e. the decision
criteria are the avoidance of pain or personal gain). As with the other levels the pre-conventional
level is subdivided into two stages:
q Stage one – the punishment and obedience orientation. The physical consequences of
action determine its goodness or badness, irrespective of the consequences of the actions.
There is an unquestioning deference to power and reference to any underlying moral order
is absent.
20. Moral reasoning
and moral
atmosphere
79
q Stage two – the instrumental relativist orientation. The “right” action is that which
satisfies one’s own needs. Human relations are viewed as those of the marketplace.
Elements of fairness, reciprocity and equal sharing are present, but they are (always)
interpreted in a physical or pragmatic way. Reciprocity is “you scratch my back, I’ll
scratch yours”. Reciprocity does not emanate out of feelings of loyalty, gratitude or (most
importantly) justice.
Level two – the conventional level
At this level the maintenance of the expectations of family group or nation is judged as valuable
in its own right, regardless of immediate and obvious consequences. This level is associated with
conforming to social order and as a consequence maintaining that order, and contains the
following stages:
q Stage three – the interpersonal concordance of good boy/nice girl orientation. Behaviour is
directed at pleasing or helping others and is approved of by them. It is the desire to please
others, rather than the actual help provided which marks out moral reasoning as stage
three. There is a conformity to stereotypical images of “natural” behaviour. Approval is
achieved by being “nice”.
q Stage four – the law and order orientation. The orientation at this stage is towards
authority, in an unquestioning way. The maintenance of rules and social order assume
importance over other considerations. “Right” behaviour consists of “doing one’s duty”.
The “King and Country” argument would operate at this level.
Kohlberg identifies a stage between stages four and five which is postconventional, but
not yet principled. It is a stage at which the individual picks and chooses between
obligations, where some notion of a broader social perspective is evident, but not in a
coherent, consistent and principled way. There appear to be elements of both stage two
and stage four reasoning evident at this level, but Kohlberg ultimately interpreted this
behaviour as indicative of a transitory stage between stages four and five (Kohlberg, 1973,
p. 191).
Level three – the post-conventional and principled level
At this level there is a clear effort to define moral values and principles of behaviour which
recognize and respect the sovereignty of other individuals. This recognition moves from a
contractual notion of social relationships to a more elevated, spiritual awareness of social
independence and interdependence and involves:
q Stage five – the social contract, legalistic orientation. This stage of moral reasoning tends
to display utilitarian overtones. There is a compliance with standards which have been
societally determined, although not necessarily enshrined in statute. There is an
awareness of relativism and personal values which have a status distinct from what is
democratically determined. The emphasis is on legally defined behaviour, but with the
possibility of trying to change “unjust” laws (but staying within existing laws in the
process).
q Stage six – the universal ethical principles orientation. This stage assumes guidance by
universal ethical principles which all humanity should follow. Usually this means keeping
within existing laws because these will have been socially determined and presumably
just. However, where inequities exist, where justice has been violated, then laws can be
broken. Justice is regarded as having a higher status than unjust laws. “The perspective is
that of any rational individual recognising the nature or the basic moral premise of
respect for other persons as end, not means” (Kohlberg, 1981, p. 412).
q Stage seven – the postconventional, or principled, level of moral development takes the
debate increasingly towards the philosophical (without losing sight of the psychological)
dimensions. Stage seven embraces more forcibly than stage six the spiritual (and possibly
21. AAAJ
8,3
80
religious) spheres of human existence. Its source is despair, born from a recognition of our
individual insignificance within a cosmic perspective. From this despair comes humility
and a “worldliness” (or probably more appropriately a “universalness”) which allows the
individual to understand fully the interdependence of individuals and the interrelatedness
of human activity.
Appendix 2: the support systems provided by the UK professional accountancy
bodies to members experiencing ethical dilemmas at work
The most sophisticated system in the UK is that operated by the ICAEW. The scheme is known
as IMACE and has been in operation since 1979. The other professional accountancy bodies have
tended to model their own schemes on IMACE, although they will not necessarily offer all levels
of the service. The IMACE scheme works as follows.
A troubled member will contact the directorate of IMACE and explain the nature of the
problem. The opportunity to discuss the issue with an “outsider” may be sufficient for the
troubled member to identify a way of handling the situation. Advice will normally revolve around
ways of possibly resolving the problem from within the organization. Advice will also be
provided on property rights (the organization’s ownership of all paperwork) and the
confidentiality issues surrounding organizational information.
If the troubled member still feels the need for further advice a fellow member of the ICAEW
who lives in the same region as the troubled member will make contact and arrange a meeting,
normally within 48 hours of the initial telephone call. At the first meeting the “adviser” will
normally listen to the problem as described by the troubled member and make notes. A copy of
the notes is sent to the troubled member and the director of IMACE. The additional opportunity
to discuss the problem may be sufficient for the troubled member to see a way of resolving the
problem, but this may not be so, and a second meeting with the adviser may be arranged. At this
meeting the adviser is likely to underscore the issue of property rights and confidentiality, but
leave the member with no illusions that if the beleaguered member wishes to take the matter
further, he or she will be on his or her own. It is a private matter between the accountant and the
employing organization.
If the troubled accountant requests further assistance, the IMACE directorate will meet to
discuss the case and may approve the funding of a meeting between the troubled accountant and
a lawyer who specializes in employment law. A private consultation lasting up to two-and-a-half
hours between the lawyer and the troubled member may be financed by the ICAEW under the
IMACE scheme. In 1992 the ICAEW introduced a similar scheme to IMACE for its members in
private practice. At the time of writing, none of the other UK professional accountancy bodies
offers the possibility of a consultation with an employment law specialist. Instead, advice from
the professional body’s own legal department will normally be provided.