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Recommended: The importance of ethical decision

(1) Thorne, Linda. 1998. "The role of virtue in auditors' ethical decision making: an integration of cognitive-development and virtue-ethics perspectives." Research on Accounting Ethics no. 4:291-308.
Summary:
This research article developed a model to explain the role and influence of virtue in auditors’ ethical decision-making processes. Because ethical dilemmas for auditors are unpredictable and complex, different auditors use different ethical judgments and ethical intentions to determine the ethical solutions for the dilemmas. Even though accounting ethics researchers have focused on using a cognitive-developmental approach to determine the level of moral development of auditors, these models ignored the influences of personal characteristics on auditors’ ethical decision processes. In the article, the author introduced a model of ethical decision making, which integrates cognitive-developmental and virtue-ethics perspectives, and this model contributes to the understanding of auditors’ ethical judgments and actions.
Cognitive-developmental researchers believe that individual’s moral development, propensities, and situational and personal variables influence auditor’s ethical decision processes. Rest (1994) determines the four components of ethical decision-making. The first component is ethical sensitivity, which is the awareness of a dilemma and the initial cognitive considerations of alternatives and impacts. The second component is perspective reasoning, which is the individual’s ethical cognition to figure out the ideal solution for the dilemma. The third and the most important component is the ethical motivation, which is the individual’s willingness to overweigh ethical values than unethical values. In addition, ethic...

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...ethical outcomes. In my opinion, this article not only stresses the important role of moral development level in ethical decision-making, but also contributes the idea of how virtue affect auditors’ professional judgments. In addition, the article supports that the level of professional expertise is the key for auditors to make ethical judgment. After reading this article, I think the integrated model can also be used to improve education in accounting ethics and help auditors figure out the ethical judgments. Firstly, based on the integrated model, moral virtue and instrumental virtue are the basic elements to influence individual’s ethical decision. Moral virtue is the perspective of an individual about what is good, and instrumental virtue is the capability of an individual to perform the good behaviors and achieve good outcomes. In accounting ethical education,

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