Ethical Decisions and Ethical Judgment Theories about ethical judgment and behavior ACCT7320 Fall 2012.

Ethical Decisions and Ethical Judgment

Theories about ethical judgment and behavior

ACCT7320 Fall 2012

What is/are Ethics?Webster’s Definition:1 ethics plural but usually singular in construction : the discipline dealing with

what is good and bad or right and wrong or with moral duty and obligation <the sphere of ethics for the Greeks was not distinguished from the sphere of aesthetics -- Havelock Ellis>2 a : a group of moral principles or set of values <the Christian ethic> <even the code of the gangster ... has its own ethic -- R.P.Warren> <Puritan ethics> <Lincoln had been pondering the ethics of slavery -- A.C.Cole> b : a particular theory or system of moral values <a materialistic ethic> <naturalistic ethics> c ethics plural but singular or plural in construction : the principles of conduct governing an individual or a profession : standards of behavior <social ethics> <professional ethics> <a certain ethics makes it impossible for me to review the production ... which I directed -- New Republic>3 : character or the ideals of character manifested by a race or people <while the rituals ... are complex and stylized, the meaning behind them and their significance shows how far advanced was Indian religious culture and ethic -- Seth Agnew> -- compare ETHOS

Several Competing Philosophies Deontology

the theory or study of duty or moral obligation : the ethics of duty

Utilitarianism a doctrine that the useful is the good and

that the determining consideration of right conduct should be the usefulness of its consequences;

the aim of moral, social, and political action should be the largest possible balance of pleasure over pain or the greatest happiness of the greatest number.

Competing Philosophies…

Theory of Justice “Fair” to all concerned

Theory of Rights Not violate anyone’s legitimate rights

Others?

Ethical Considerations

Decision making - factors Legal Profitable Ethical

Reasons to be Ethical Litigation Avoidance Regulatory Freedom Public Acceptance Investor Confidence Supplier/Partner Trust Customer Loyalty Employee Performance Personal Pride

Rest’s 4-Component Model of Ethical Behavior

Moral sensitivity Moral judgment Moral motivation Moral character

James Rest & colleagues 1960’s

Ethical Development (Kohlberg)

Ethical Development: Conventional Level

Ethical Development: Postconventional Level

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

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.

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.

Dilemmas to demonstrate

Streetcar dilemma……vs……..Footbridge dilemma

The End