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Understanding Kohlberg’s Stages of Moral Development (Example)

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Public Practice-Nobody Follows the Rule Student’s Name Institution Public Practice-Nobody Follows the Rule The professional matters related to standards and ethics in the area of accounting are broad and of great sensitive bearing in mind the many scandals related to financial issues in recent years. For example in the case study “Public Practice-Nobody follows the rule ” it is seen that Dave as an individual has accounting ethics and he strictly follows the Ontario Institute of Chartered Accountants’ Rule of Conduct while undertaking his duties (Lemon 2017). However other partners in the firm do not follow the rule. His strictness in adhering to the rule has made his firm to lose business. The aim of this paper is to evaluate the case study and use Kohlberg’s stage of moral development to access moral reasoning based on the views of Dave Gordon. Dave’s suggestions to his fellow partners in the and avoiding following others that may cause loss of business. Conclusion In conclusion it can be noted that integrity is an essential element of the accounting profession. Ethics require accountants to be truthful and forthright with financial information of the client. The accountant should follow the rules and strictly adhere to the code of ethics to ensure that they act in a manner that is morally acceptable within the firm. In some instances where specific regulations or standards are not present in the firm the accountant must evaluate their activities to make sure that they follow universal recognized ethics.  References BIBLIOGRAPHY \l 1033 Crain W. (2011). Kohlberg's stages of moral development. Theories of Development 118-136. Retrieved from cs.umb.edu Lemon M. (2017). Public practice-nobody follows the rule. Centre For Accounting Ethics. Retrieved from uwaterloo.ca McDevitt T. M. (2010). Kohlberg's three levels and six stages of moral reasoning. Retrieved from www.education.com/reference/article/kohlbergs-moral-reasoning/ [...]

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Please read the case study and answer the questions that follow. Case study: Public Practice—Nobody Follows the Rule: uwaterloo.ca Every accounting firm has its approach to ethical situations with clients and employees. Dave Gordon, FCA, Senior Partner, is 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 access the ethical reasoning using Kohlberg’s stages of moral development from Dave Gordon’s point of view. Include in your evaluation: What should Dave suggest to his fellow partners in the firm and why? How can Dave make a decision using Kohlberg’s stages of moral development? Could Dave see the moral justification of others in their decision to alter or not follow the rules? Can Dave justify the loss of business as a right decision in view of firm goals? Requirements: Your written paper should be 4-5 pages in length not counting the title and reference pages, which you must include. Use terms, evidence, and concepts from class readings, including professional business language. You need to cite at least three sources for this assignment, outside of the textbook. The CSU-Global Library is a great place to find resources. Your paper must be formatted according to the CSU-Global Guide to Writing and APA.

Subject Area: Accounting

Document Type: Dissertation

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Words 1375

Pages 5

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10.26.2017

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