At Which Stage of Moral Development Are Most Accountants and Auditors

question 61

Essay

At which stage of moral development are most accountants and auditors with respect to their decision making? What factors are responsible for their being at that stage? Given the stage of moral development you think you are at, how does this relate to the stage of moral reasoning of most accountants and auditors? What conflicts might exist for you in the workplace?

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Definitions:

Critiqued

Reviewed, analyzed, or evaluated with the intention of revealing faults or judgments.

Surveillance Capacities

The ability or potential of an entity (such as a government, organization, or system) to monitor, observe, or check the activities or communications of individuals or groups.

Structuration

A concept in social science that explains how social structures are produced and reproduced through the actions and interactions of individuals.

Reflexivity

The ability of an individual or system to reflect upon and adjust itself based on awareness of itself and its context.