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

Exercise 7

In teaching about moral development, instructors often point out the threefold nature of morality: It depends on emotional development (in the form of ability to feel guilt or shame), social development (manifested by the recognition of the group and the importance of moral behavior for the group's existence), and cognitive development (especially the ability to take another's perspective). How does this perspective of morality relate to ethical reasoning by accountants and auditors?