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Chapter 14

Ethical decision making

Outcome

By the end of this session you should be able to:

 apply commonly used ethical decision-making models in accounting and
professional contexts: (i) American Accounting Association model and (ii)
Tucker’s 5-question model

 explain and analyse the content and nature of ethical decision making using
elements of Kohlberg’s framework as appropriate

 explain and analyse issues related to the application of ethical behaviour in a
professional context.

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 14 of your Study Text

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