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Ethical Chapter Reasoning
McGraw-Hill/Irwin
Copyright 2008 by The McGraw-Hill Companies, Inc. All rights reserved.
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"When men are pure, laws are useless; when men are corrupt, laws are broken." Benjamin Disraeli (1804-1881)
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Ethical Reasoning Overview
Rest's Model of Morality Kohlberg's Stages of Moral Development Moral Philosophy
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James R. Rest
1941-1999 Noted researcher and writer in ethical development
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Rest's Four Component Model of Morality
Moral Sensitivity Moral Judgment Moral Motivation Moral Character
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Moral Sensitivity
Ability to identify an ethical situation Ability to focus on how alternatives course of action might affect ourselves and others
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Moral Judgment
Determine which of the available actions are most ethically justified
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Moral Motivation
Must have the desire to be a moral person in order to make an ethical decision
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Moral Character
Construct an appropriate course of action Avoid distractions Maintain the courage to continue
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Moral Development
Lawrence Kohlberg, psychologist Moral development
Specific sequence of six stages Three levels of moral reasoning
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Level 1 - Preconventional Level 2 - Conventional Level 3 - Postconventional
Kohlberg's Stages of Moral Development
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Kohlberg's Level 1
Preconventional
Stage 1. Obedience to rules; avoidance of punishment Stage 2. Satisfying one's own needs
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Kohlberg's Level 2
Conventional
Stage 3. Fairness to others Stage 4. Law and order
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Kohlberg's Level 3
Postconventional
Stage 5. Social Contract Stage 6. Universal ethical principles
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Where do CPAs reason?
Studies in 1990s, CPAs reason primarily at stages 3 and 4 Implies that a larger percentage of CPAs may be overly influenced by
Peers, superiors, and clients (stage 3) or By rules (stage 4)
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Heinz and the Drug
Heinz's wife is dying Drug form of radium might save her Druggist is charging 10 times the cost Heinz can raise only half the price Heinz asks the druggist to let him have drug for half or let him pay later Druggist refused Heinz stole the drug
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Should Heinz have done that? Was the theft right or wrong? Was the theft justified?
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Ethics of Care
Carol Gilligan approach Feminine versus a masculine ethic of justice
Females look for ways to resolve dilemmas so no one is hurt
Three stages: 1) selfish; 2) conventional value interest of others and not self; 3) post-conventional balance interest of others and self
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Ethical Relativism
Morality is relative to the norms of one's culture No universal moral standards Rejected by moral ethicists
Moral practices of societies may differ Underlying Moral principles do not differ
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Moral Philosophy
Principles or rules that people use to decide what is right or wrong
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Moral Philosophy
Teleology (ends or outcomes)
Utilitarian Balances harms and benefits to stakeholders
Deontology (duty or means)
Emphasizes the rights of stakeholders Duties of decision makers to honor those rights
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A Theory of Justice
John Rawls (1921-2002) "Original Position" behind the "veil of ignorance" 1. Each permitted the maximum amount of basic liberty compatible with others. 2. Social and economic inequalities are allowed only if benefit all.
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Virtue Principles
Greek philosophers, Plato and Aristotle Less emphasis on learning rules Stress importance of developing good habits of character Cardinal virtues
Wisdom Courage Temperance Justice
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Virtue Principles
Other Important Virtues
Fortitude Gen...