Ethical%20Decisions%20and%20Ethical%20Judgment

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Ethical Decisions and Ethical Judgment

• Theories about ethical judgment and behavior
• ACCT7320 Fall 2012

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What is/are Ethics?

• Websters 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 ltthe sphere of ethics for the
  Greeks was not distinguished from the sphere of
  aesthetics -- Havelock Ellisgt2 a a group of
  moral principles or set of values ltthe Christian
  ethicgt lteven the code of the gangster ... has its
  own ethic -- R.P.Warrengt ltPuritan ethicsgt
  ltLincoln had been pondering the ethics of slavery
  -- A.C.Colegt b a particular theory or system of
  moral values lta materialistic ethicgt
  ltnaturalistic ethicsgt c ethics plural but
  singular or plural in construction the
  principles of conduct governing an individual or
  a profession standards of behavior ltsocial
  ethicsgt ltprofessional ethicsgt lta certain ethics
  makes it impossible for me to review the
  production ... which I directed -- New
  Republicgt3 character or the ideals of
  character manifested by a race or people ltwhile
  the rituals ... are complex and stylized, the
  meaning behind them and their significance shows
  how far advanced was Indian religious culture and
  ethic -- Seth Agnewgt -- compare ETHOS

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Several Competing Philosophies

• Deontology
• the theory or study of duty or moral obligation
  the ethics of duty
• Utilitarianism
• 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.

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Competing Philosophies

• Theory of Justice
• Fair to all concerned
• Theory of Rights
• Not violate anyones legitimate rights
• Others?

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Ethical Considerations

• Decision making - factors
• Legal
• Profitable
• Ethical

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Reasons to be Ethical

• Litigation Avoidance
• Regulatory Freedom
• Public Acceptance
• Investor Confidence
• Supplier/Partner Trust Customer Loyalty
• Employee Performance
• Personal Pride

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Rests 4-Component Model of Ethical Behavior

• Moral sensitivity
• Moral judgment
• Moral motivation
• Moral character

James Rest colleagues 1960s
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Ethical Development (Kohlberg)
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Ethical Development Conventional Level
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Ethical Development Postconventional Level
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Rationalist vs. Intuitionist Theories

• 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

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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.

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The social-intuitionists work

• Attracted attention in the popular press as well
  as academic literature. For examples, see Joshua
  Greenes website, www.wjh.harvard.edu/jgreene/,
• Jonathan Haidts website, http//people.virginia.e
  du/jdh6n/, and www.yourmorals.org/links.php.

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Dilemmas to demonstrate
Streetcar dilemmavs..Footbridge dilemma
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The End