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
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Deontology
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the theory or study of duty or moral obligation :
the ethics of duty
Utilitarianism
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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…
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Theory of Justice
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Theory of Rights
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“Fair” to all concerned
Not violate anyone’s legitimate rights
Others?
Ethical Considerations
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Decision making - factors
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Legal
Profitable
Ethical
Reasons to be Ethical
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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
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Moral
Moral
Moral
Moral
sensitivity
judgment
motivation
character
James Rest & colleagues 1960’s
Ethical Development (Kohlberg)
Ethical Development: Conventional Level
Ethical Development: Postconventional Level
Rationalist vs. Intuitionist Theories

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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
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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