including accountants, these guidelines may not offer the methods to follow for
moral reasoning when confronted with ethical issues when performing accounting
duties. Alternative models to assist accountants have evolved to assist them in
making morally sound judgments.
1. Identify and analyze the different moral standards as used
by each of the following moral reasoning models:
– the utilitarian model
– the rights model
– the justice model
2. Choose the model that is most appropriate for accountants
and using that model answer:
– Explain how the theory applies to accountants in the
deployment of their duties.
– Explain why you think the model you selected is most
appropriate for accountants to stay within the realm of ethical behavior.
Defend your position with specific examples of different situations that
accountants may be faced with, and how your selected model will be appropriate
to stay within the realm of ethical behavior in those situations.
3. Discuss the process that involves moral standards and the
several-step process that you may utilize to make a decision that is morally
ethical.
