In: Accounting
How does kidder's structure for decision-making relate to the integrated model presented in the chapter?
Answer:-
Kidder's approach to ethical decision making begins with defining the issue, gathering facts, considering right-versus-wrong and right-versus-right issues, applying ethical standards, looking for alternatives, making a decision and acting, and reflecting.
Making a decision and acting require courage. Reflecting on our
decisions help to learn lessons from the process and can be applied
to future problems and dilemmas. The approach from Kidder is
employed in the integrated ethical decision making process.
● 2 interesting aspects of Kidder's approach are described
below.
Test for right-versus-wrong issues. Kidder suggests using four
determinations including a legal test. If lawbreaking is involved
(i.e., fraudulent financial statements), then the problem becomes a
legal matter, not a moral one. The smell test relies on intuition.
If you have an uneasy feeling about the decision or course of
action, chances are it involves right-versus-wrong issues. The
front-page test asks how you would feel if your decision made it to
the front page of the local newspaper. If you feel uncomfortable
about it, then you should consider choosing another alternative.
The mom test asks how you would feel if your mother or some other
important role model became aware of your choice. If you have a
queasy feeling, then it is best to reconsider your choice.
Test for right-versus-right paradigms. If an issue does not involve
wrong behavior, then it likely pits two important positive values
against each other. Kidder identified four such models:
truth-telling versus loyalty to others and institutions; personal
needs versus needs of the community; short-term benefits versus
long-term negative consequences; and justice versus mercy. When an
ethical dilemma pits two core values against each other, a
determination should be made whether they are in conflict with one
another in this situation.
Extended Discussion
Kidder's Four Paradigms for Understanding Ethical Dilemmas:
1. Truth vs. Loyalty: Truth, for most people, is conformity with
facts or reality. Loyalty involves allegiance to a person,
corporation or body of people, a government, or set of ideas to
which one owes fidelity. It is right to stand on truth. It is right
to be loyal.
2. Individual vs. Community: Individualism assumes that in a
society where each person vigorously pursues his own interests, the
social good would automatically emerge. As such, the rights of the
individual are to be preserved. By "community" it is meant that the
needs of the majority outweigh the interests of the individual.
Communities speak to us in a moral voice. They lay claims on their
members. It is right to consider the individual. It is right to
consider the community.
3. Short-Term vs. Long-Term: Short-term concerns are usually
associated with the satisfaction of current needs in such a way as
to preserve the possibility of a future. Long-term concerns are
usually defined by the projection of future interests in such a way
that there will be ample means to meet future required needs. It is
right to think and plan short-term. It is right to think and plan
long-term.
4. Justice vs. Mercy: Justice urges us to stick by our principles,
hold to the rules despite the pressures of the moment, and pursue
fairness without attention to personalities or situations. Mercy
urges us to care for the peculiar needs so individuals case by case
and to seek benevolence in every way possible. It is right to be
merciful. It is right to enforce justice.
How is understanding the type of dilemma helpful?
-It helps us separate right from wrong;
-It helps us cut through mystery, complexity, and confusion;
-it helps us strip away extraneous detail and get to the heart of
the matter.
Once the dilemma is identified it is often very helpful to
understand how one thinks about ethical decisions.
Ways of Thinking:
Kidder draws from the field of Moral Philosophy to describe
different ways of thinking about ethical decision making. He
describes three:
1. Ends Based: Known to philosophers as "utilitarianism", this
principle is best known by the maxim "Do whatever produces the
greatest good for the greatest number".
2. Rules Based: This principle is best known as the "categorical
imperative". Rules exist for a purpose, they promote order and
justice and should be followed. Follow the principle that you want
others to follow. "Stick to your principles and let the chips fall
where they may".
3. Care Based: Putting love for others first. It is most associated
with the Golden Rule: "Do unto others as you would have them do
unto you".
Once it is determined that the problem is not a right vs. wrong,
that indeed an ethical dilemma exists. One examines how one is
thinking about the situation and begins to try and resolve the
dilemma.