UNDERSTANDING KOHLBERGS STAGE OF MORAL DEVELOPMENT

Document Type:Coursework

Subject Area:Management

Document 1

The three levels are; Pre-conventional, conventional, and post-convention. The study shall evaluate how Dave Gordon used Kohlberg’s stages of moral development to help understand and approach ethical situations between his clients and employees within the firm. It will also analyze how the stages helped Gordon make a decision and how he could see the moral justification of others in decision making. Lancerjayd15atg. c In the first level which is the pre-conventional level, the morality and virtues are superficially controlled and is common in children as they judge everything according to the consequences. In Dave’s firm, the incumbent auditor has cost the loss of clients because he fails to use the OICA rules. He can make decisions using Kohlberg’s stages of moral development by giving incentives such as promotions and allowances to the workers to motivate their morality.

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Lancerjayd15at. g. c The second level of moral development is the Conventional level. When Gordon applies level two of moral development to his case, he can hence justify the loss that his firm has suffered as he was not thinking of himself and the goals he could help hit. When rules are not followed bad things are likely to happen hence Gordon could see the moral justifications in his attempt to alter and not follow the rules. Gordon however, avoids law breakage and tries as much as possible to maintain social order hence he recommends that the firm follows OICA rules. If the rules were not followed the firm could suffer from bad reputation and may result to potential legal and fiscal consequences.

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In order to avoid all this problems Gordon could see the moral justification of his peers and if he focuses on the social norms and values of other major firms (Demick & Andreoletti, 2012). The greatest role that Gordon had was to understand and advise the incumbent auditor determining the financial situation of the client hence he had to relate the moral development stages of Kohlberg’s in his accounting firm. Gordon had been noticing that other accounting firms are breaking the rules hence breaking social order and leading to loss of businesses. He later learnt through the various stages that he should be able to reject conventional rules at the risks of the firm’s employee’s livelihoods, despite any potential consequences.

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