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Ethical Decisions and Ethical Judgment

Ethical Decisions and Ethical Judgment. Theories about ethical judgment and behavior ACCT7320 Fall 2011. Your responses to dilemma of confronting boss over tax fraud. Rest’s 4-Component Model of Ethical Behavior. Moral sensitivity Moral judgment Moral motivation Moral character.

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Ethical Decisions and Ethical Judgment

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  1. Ethical Decisions and Ethical Judgment Theories about ethical judgment and behavior ACCT7320 Fall 2011

  2. Your responses to dilemma of confronting boss over tax fraud

  3. Rest’s 4-Component Model of Ethical Behavior • Moral sensitivity • Moral judgment • Moral motivation • Moral character James Rest & colleagues 1960’s

  4. Ethical Development (Kohlberg)

  5. Ethical Development: Conventional Level

  6. Ethical Development: Postconventional Level

  7. Rationalist vs. Intuitionist Theories • Kohlberg adopted the tradition of philosopher Immanuel Kant, holding the view that individuals interact with their environment in a rational process that becomes more and more refined through time. • Other philosophers (Hume?) have seen us as more emotionally/instinctively driven

  8. Is ethical decision-making instinctive? • “Intuitionist” theorists claim that moral judgment is almost (or completely) devoid of rational judgment • driven by immediate instinctual responses which the decider then justifies by ex post explanations that masquerade as rational reasons.

  9. The social-intuitionists’ work • Attracted attention in the popular press as well as academic literature. For examples, see Joshua Greene’s website, www.wjh.harvard.edu/~jgreene/, • Jonathan Haidt’s website, http://people.virginia.edu/~jdh6n/, and www.yourmorals.org/links.php.

  10. Dilemmas to demonstrate Streetcar dilemma……vs……..Footbridge dilemma

  11. The End

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