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In: Accounting

PART 1: LIST THE FOUR COMPONENTS OF THE “REST TEST” WHICH PERTAINS TO ETHICAL DECISION MAKING...

PART 1: LIST THE FOUR COMPONENTS OF THE “REST TEST” WHICH PERTAINS TO ETHICAL DECISION MAKING AND DISCUSS THEIR MEANING.

PART 2: LIST THE SIX COMPONENTS OF THE KOHLBERG MODEL AND DISCUSS EACH.

Solutions

Expert Solution

Answer for Part - I:

Rest's Model consists of Four Components:

  1. Moral Sensitivity: Moral Sensitivity means having sensitivity towards awareness of the surrounding scenario and interpreting it. Being aware of the situation where there is moral dilemma. Interpreting the situation as a situation of moral dilemma. Ethical Sensitivity is actually an ability to recognize and interpret an ethical threat of a particular situation and being aware of the options available.
  2. Moral Judgement: Decision making ability to assess the things as right or wrong. Judging the situation which is morally right or wrong. This decision could be ideal judgement for being right or wrong.
  3. Moral Motivation: Prioritizing moral values based on the given situations. Individual would motivate himself to identify the situation and prioritize the decision making based on morally right/wrong. This is ethical intention of the individual whether to stay associated with the decision made by prioritizing the options.
  4. Moral Character: Character of the individual is also affected on decision making. Traits like Persistence, Cognition, Perception, Courage, Staying on decision made etc. affect the decision making process ethically.

Conclusion: Rest's Model of 'Decision Issues Test' is mainly based on ethical awareness of the situation or options available during that situation. Options bring dilemma whether to go with right or wrong. Thus, prioritizing the options is better way to motivate oneself and follow the action by making the judgement. Thus, awareness comes first and then the judgement. Judgement is affected by moral characters of individuals.

Answer for Part - II

Six Components of Kohlberg's Model:

There are mainly three stages of Kohlberg's Model which are divided into two each. Following are the three stages.

  1. Pre-Conventional Level:
  2. Conventional Level
  3. Post-Conventional Level

Above three levels are divided into two each. Thus, this model becomes a six stage model:

  1. Punishment / Obedience Orientation - Avoiding Punishment
  2. Instrumental Relativist Orientation - Self Interest
  3. Good Boy / Nice Girl Orientation - Good Attitude and Behaviour
  4. Law and Order Orientation - Follow the law
  5. Social Contract Orientation - Social Contract
  6. Universal Ethical Principles - General Principle

Explanation:

Kohlberg's Model is known for Moral Development in individuals. It considers all ages and both sexes. Model Development process is a gradual process and is affected by these six factors.

  1. Punishment / Obedience Orientation: This behaviour is common in children upto age 10. Children do the work or obey the rules only to avoid punishment from parents/ guardians. This approach of Moral Develoment is first in line.
  2. Instrumental Relativist Orientation: This is where give and take starts. Children's behaviour is based on what they can get in return for doing the work. Also called - Instrument Exchange Approach.
  3. Good Boy / Nice Girl Orientation: Individuals in this stage do the work to get mutual-relations. They wait for approval from the society for the work they just did. Appreciation is what they wait for. Being good in environment is enough for them. Kolhberg states that, some people never go beyond this level. Children start understanding the situations and want to help others in this level.
  4. Law and Order Orientation: Law must be followed and staying disciplined is one which the individuals wait for. Individuals start respecting the authority and society. If any act harms the societal order, individual tens to avoid such acts.
  5. Social Contract Orientation: This is the stage where individuals start respecting other individuals and society. They expect well-being of the society. Even if there is conflict of law and societal well-being, individual recognizes the importance of following the law. Maturity level is high. A few people never reach this stage.
  6. Universal Ethical Principles: Individuals form their own international level morality and follow the same. It is immaterial if the society accepts it or not. Individual follows the standardized principles which are formed out of previous experience.

Conclusion: Kohlberg's theory has given good inputs to the psychology of ethical behaviour. This model generalizes the ethical behaviour among the individuals and specifies important factors that affect Moral Development.

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