Ethical Obligations and Decision-Making in Accounting 2nd Edition by Steven Mintz, Roselyn Morris

Exercise 19

Reflect on the following questions:

??How far are you willing to go to do the right thing?

??How much are you willing to give up to do what you believe is right?

We may say we would do the right thing, but when it requires sacrifice, how much are we willing to give up?

Explain what you think each of these statements mean in the context of moral development.

Step 1 of 3

The Kohlberg’s levels of moral development list moral reasoning as follows:

Preconventional:

• Stage 1: Obedience and punishment – morals are followed to avoid punishment

• Stage 2: Self-interest – morals are pursued if there’s a benefit.

Conventional:

• Stage 3: Norms – one considers how others may perceive their actions.

• Stage 4: Social order – morals need to be followed to maintain order in society

Postconventional:

• Stage 5: Social contract – considers the overall cost benefit to society.

• Stage 6: Universal ethics – absolute notion of following ethics

a.

This question ask the whether someone is willing to do what is right in an absolute sense. This is reflected in stage 6 to universal ethics. People willing to do anything to maintain ethics will not care that their livelihoods are at risk.