Using Rest’s Four Component Model describe which components were actually present in this case and where the failures occurred.
Read the Case Study: Public Practice — Nobody Follows the Rule (Links to an external site.).
Every accounting firm has its approach to ethical situations with clients and employees. Dave Gordon, FCA, Senior Partner was to advise the incumbent auditor on the financial situation at a client. He has been noticing that many of the other partners in his firm are not following the rules with respect to transitioning to a new client.
Evaluate the case study to assess ethical reasoning using Kohlberg’s Stages of Moral Development from Dave Gordon’s point of view.
Include in your evaluation:
- Using Rest’s Four Component Model describe which components were actually present in this case and where the failures occurred.
- How could Dave use Rest’s model to make ethical decisions?
- According to Kohlberg’s theory, which stages are present in the decision-making process?
- How might a better understanding of Kohlberg’s theory help this situation?
- Can Dave justify the loss of business as a right decision in view of firm goals?
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