Accounting Ethics Wk 3
WK3
Accounting Ethics
1. Evaluate the actions of the parties from the perspective of six pillars of character.
The Josephson Institute of Ethics identifies Six Pillars of Character that provide a foundation to guide ethical decision making. These ethical values include trustworthiness, respect, responsibility, fairness, caring, and citizenship. Cindie knows and feels it is wrong to close up early and be left alone to close up the store. In my opinion Cindie should have not waited two weeks before telling her manager.
2. Evaluate the actions from the perspective of Kohlberg’s six stages of moral development.
Kohlberg 's six stages can be more generally grouped into three levels of two stages each: pre-conventional, conventional and post-conventional. Following Piaget 's constructivist requirements for a stage model, as described in his theory of cognitive development, it is extremely rare to regress in stages—to lose the use of higher stage abilities. Stages cannot be skipped; each provides a new and necessary perspective, more comprehensive and differentiated than its predecessors but integrated with them.
Level 1 (Pre-Conventional)
1. Obedience and punishment orientation
(How can I avoid punishment?)
2. Self-interest orientation
(What 's in it for me?)
(Paying for a benefit)
Level 2 (Conventional)
3. Interpersonal accord and conformity
(Social norms)
(The good boy/good girl attitude)
4. Authority and social-order maintaining orientation
(Law and order morality)
Level 3 (Post-Conventional)
5. Social contract orientation
6. Universal ethical principles
(Principled conscience)
The understanding gained in each stage is retained in later stages, but may be regarded by those in later stages as simplistic, lacking in sufficient attention to detail. 3. What ethical reasoning can you develop from this case?
The ethical reasoning is that Lyndell is being inconsiderate and unethical by leaving Cindie alone to close the coffee shop on her own.
Accounting Ethics
1. Evaluate the actions of the parties from the perspective of six pillars of character.
The Josephson Institute of Ethics identifies Six Pillars of Character that provide a foundation to guide ethical decision making. These ethical values include trustworthiness, respect, responsibility, fairness, caring, and citizenship. Cindie knows and feels it is wrong to close up early and be left alone to close up the store. In my opinion Cindie should have not waited two weeks before telling her manager.
2. Evaluate the actions from the perspective of Kohlberg’s six stages of moral development.
Kohlberg 's six stages can be more generally grouped into three levels of two stages each: pre-conventional, conventional and post-conventional. Following Piaget 's constructivist requirements for a stage model, as described in his theory of cognitive development, it is extremely rare to regress in stages—to lose the use of higher stage abilities. Stages cannot be skipped; each provides a new and necessary perspective, more comprehensive and differentiated than its predecessors but integrated with them.
Level 1 (Pre-Conventional)
1. Obedience and punishment orientation
(How can I avoid punishment?)
2. Self-interest orientation
(What 's in it for me?)
(Paying for a benefit)
Level 2 (Conventional)
3. Interpersonal accord and conformity
(Social norms)
(The good boy/good girl attitude)
4. Authority and social-order maintaining orientation
(Law and order morality)
Level 3 (Post-Conventional)
5. Social contract orientation
6. Universal ethical principles
(Principled conscience)
The understanding gained in each stage is retained in later stages, but may be regarded by those in later stages as simplistic, lacking in sufficient attention to detail. 3. What ethical reasoning can you develop from this case?
The ethical reasoning is that Lyndell is being inconsiderate and unethical by leaving Cindie alone to close the coffee shop on her own.
References: Mintz, S. (2011). Ethical Obligations and Decision Making in Accounting: Text and Cases (2nd ed). McGraw-Hill Learning Solutions. Retrieved from http://devry.vitalsource.com/books/0077586859/id/id_0078025281_001_001750