Online research in philosophy

In our commentary we briefly review the work on the neurological differences between the rational ethical analysis used in professional contexts and the reflexive emotional responses of our daily moral reasoning, and discuss the implications for the claim that our normative arguments should not rely on the emotion of repugnance.

The importance of situational constraint for moral evaluations is widely accepted in philosophy, psychology, and the law. However, recent work suggests that this relationship is actually bidirectional: moral evaluations can also influence our judgments of situational constraint. For example, if an agent is thought to have acted immorally rather than morally, that agent is often judged to have acted with greater freedom and under less situational constraint. Moreover, when considering interpersonal situations, we judge that an agent who forces (...) another to act immorally (versus morally) uses more force. These two features can result in contradictory response patterns in which participants judge both that (1) a forcer forced a forcee to act and (2) the forcee was not forced by the forcer to act. Here, we characterize potential psychological mechanisms, in particular, “moral focus” and counterfactual reasoning that account for this paradoxical pattern of judgments. (shrink)

The debate concerning the proper way of understanding, and hence solving, the “is-ought problem” produced two mutually exclusive positions. One position claims that it is entirely impossible to deduce an imperative statement from a set of factual statements. The other position holds a contrary view to the effect that one can naturally derive an imperative statement from a set of factual statements under certain conditions. Although these two positions have opposing views concerning the problem, it should be evident that they (...) both accept that the “is-ought problem” is concerned with the deducibility of imperative statements from factual statements. Later I will argue that this should not be our concern when we try to make sense of the way we reason about morality. (shrink)

The Nature of Moral Reasoning is a discussion about the landscape, or environment, in which moral reasoning occurs, and the factors which contribute to it.

This paper serves both as a discussion of Henry’s (Ethical Theory Moral Practice, 5:255–270, 2002) interpretation of Aristotle on the possibility of akrasia – knowing something is wrong and doing it anyway – and an indication of the importance of desire in Aristotle’s account of moral reasoning. As I will explain, Henry’s interpretation is advantageous for the reason that it makes clear how Aristotle could have made good sense of genuine akrasia, a phenomenon that we seem to (...) observe in the real world, while maintaining non-trivial distinctions between temperance (sôphrosunê), self-indulgence (akolasia), self-control (enkrateia) and akrasia. There are, however, some interpretive challenges that follow from Henry’s account and this paper is intended to explain and resolve those. (shrink)

What is moral reasoning? For that matter, what is any sort of reasoning? Let me begin by making a few distinctions. First, there is a distinction between reasoning as something that that people do and the abstract structures of proof or “argument” that are the subject matter of formal logic. I will be mainly concerned with reasoning in the first sense, reasoning that people do. Second, there is a distinction between moral reasoning (...) with other people and moral reasoning by and for yourself . Moral reasoning with others may involve discussion with them, bargaining with them, and possibly arguing with them. (shrink)

In the political arena, lesbian and gay issues have been contested typically on grounds of human rights, but with variable success. Using a moral developmental framework, the purpose of this study was to explore preferences for different types of moral arguments when thinking about moral dilemmas around lesbian and gay issues. The analysis presented here comprised data collected from 545 students at UK universities who completed a questionnaire, part of which comprised a moral dilemma task. Findings (...) of the study showed that respondents do not apply moral reasoning consistently, and do not (clearly) favour human rights reasoning when thinking about lesbian and gay issues. Respondents tended to favour reasoning supporting existing social structures and frameworks, therefore this study highlights the importance of structural change in effecting widespread attitude change in relation to lesbian and gay rights issues. The implications of the findings for moral education are also discussed. (shrink)

This paper addresses the polarisation among theoretical perspectives in moral psychology regarding the relative significance of parents and peers in children's moral development and, in particular, the short shrift given the family context by cognitive-developmental theory. We contend that parents do play a significant role in this area of their children's development. Research findings from two studies are presented which indicate that parents' interaction styles, ego functioning and level of moral reasoning used in discussion are predictive (...) of children's subsequent moral reasoning development. The findings also illustrate the role of affective factors, in contrast to the contemporary emphasis on moral rationality, and the relevance of real-life dilemmas, in contrast to the paradigmatic reliance on hypothetical dilemmas. Implications of these findings for our understanding of the role of parenting style in children's moral development and for further research are discussed. (shrink)

Abstract After some preliminary doubts about Kohlberg's method of assessing moral reasoning, his ?stage?structural? theory is criticized under six heads. (1) The claim that the stages constitute structural wholes, representing unified and differentiated patterns of thought: it is argued that the available evidence, and Kohlberg's own methodology, unambiguously implies a developmental continuum, not discrete stage structures. (2) Invariance, which, after counter?evidence led to a revision in the theory, has yet to be demonstrated. (3) Cultural Universality: it is argued (...) that, because of an ambiguity in the notion of a universal principle, Kohlberg's arguments against cultural relativism tend, if anything, to support it. (4) Logical Necessity: it is argued that Kohlberg shows at most that the sequence forms a hierarchy, from which neither its logical nor even its psychological necessity follows. (5) Increasing Cognitive Adequacy, with the associated claim that it is cognitive conflict which produces movement from one stage to another: it is argued that the empirical evidence conflicts with the theoretical claims, and that the theoretical arguments establish, at most, an increase in moral understanding, which could well increase, rather than decrease, cognitive conflict. (6) Increasing Moral Adequacy: this claim is as yet unjustified in any of its three possible interpretations. Finally it is suggested that Kohlbergian theory is in danger of becoming, in Lakatos's terms, a degenerating research programme. (shrink)

This study extends research on moral reasoning competence in juvenile delinquents to their practical reasoning and perception of an institutional moral atmosphere in order to find out whether a delay in moral competence is one of the causes of the offence or one of the consequences of institutionalization or both. The study involved 64 delinquent adolescents from a modern, humane, high security detention centre and 81 secondary school pupils, all males. Delinquent adolescents exhibited lower (...) class='Hi'>moral competence than non?delinquents, particularly in the value area ?obeying the law?, but the difference was smaller than previously reported. Juvenile delinquents' perception of the moral atmosphere in the detention centre was no lower than that of pupils regarding their school and their low moral competence could not be attributed to a poor moral atmosphere in the centre. Thus, the small delay found in moral competence is likely to precede detention. In both the delinquent and pupil groups perception of a poor moral atmosphere was a more important indicator of self?reported antisocial behaviour than low moral competence. Our conclusion is that improving the perception of the institutional moral atmosphere in school and in prison is more likely to reduce antisocial behaviour among adolescents than only improving their moral competence. (shrink)

Abstract Two intensive ll?week moral education programmes were designed to develop the maturity of moral reasoning stages of medium?security prison inmates. One programme was based on the cognitive disequilibrium induction techniques of the Kohlberg orientation; the other was based on the adequacy of moral reasoning competencies approach advocated by the Association for Values Education and Research (AVER). Both programmes resulted in significant and non?differential advances in moral reasoning abilities, while inmates in a comparison (...) group showed no advance. Results are discussed in terms of programme advantages and design needs for effective moral reasoning education in prison institutions. (shrink)

Abstract This research was undertaken in order to investigate the relationship between tolerance and moral reasoning among adolescents in Northern Ireland and in the Irish Republic. A study of Lawrence Kohlberg's theory of moral development led to the expectation that individuals who understood the ?principled? level of moral reasoning would be more tolerant than those who reasoned predominantly at the ?conventional? level. The subjects of this research, all senior students, completed a questionnaire which furnished data (...) on their level of moral reasoning, their tolerance of outgroups, and in addition, on selected personal, demographic and educational variables expected to be associated with moral reasoning and tolerance. The findings supported the hypothesis that students who reasoned at a ?principled? level of moral reasoning would be more tolerant than those who reasoned predominantly at the ?conventional? level. Also, as expected, students? participation in discussion of controversial political, social and moral issues was related to both moral reasoning and tolerance. The results of the study underscore the importance of recognizing moral education as a precursor of tolerance, and of incorporating the discussion of controversial issues into schools? curricula. (shrink)

Abstract It is argued that R.W. Beardsmore's account of moral reasoning provides the most satisfactory explanation of moral behaviour and this is supported by an examination of his main criticisms of R.M. Hare and Philippa Foot. The chief educational implication of Beardsmore's account of moral development is, it is suggested, that, though educators cannot be uncommitted on fundamental moral issues, they can, nevertheless, ensure that rational procedures are followed. A committed teacher is not, therefore, necessarily (...) a moral indoctrinator. In conclusion it is suggested that arguments for neutrality rest on mistaken assumptions about the nature of morality and that, without a background of established and accepted values moral education cannot even be considered. (shrink)

Three experiments were designed to investigate effects of mood on college students' capacities of moral reasoning. Following a mood induction, the standard or a modified version of the Defining Issues Test (DIT) was administered to measure moral reasoning. The results of Experiment 1, using the standard short form of the DIT, showed elated subjects performed more poorly and took longer than subjects in neutral and sad mood conditions. The results of Experiment 2, using the self-orientated DIT, (...) showed that mildly depressed subjects performed better than did subjects in neutral and happy mood conditions. The results of the third experiment, presenting more socially disturbing moral dilemmas, showed no effect for either happy or sad mood conditions. Reviewing recent literature of studies on mood and cognition, this study extended the theories and predictions of those studies to the moral context for the purpose of exploring our moral reasoning capacities in real life and enriching our current understanding from moral educational situations. (shrink)

Abstract Two studies were conducted to test the universality of Piaget's and Kohlberg's stages of the development of moral judgment in Nigerian and Pakistani cultures. For the first study, 120 Nigerian Muslim Hausa secondary school adolescents (60 boys and 60 girls), whose ages ranged between 14 and 16, were questioned individually about two of Piaget's moral judgment situations, representing two different moral attributes, clumsiness and equality. In the second study, 90 subjects (30 Nigerian Muslim Hausa, 30 Nigerian (...) Muslim Yoruba, and 30 Pakistani Muslim Punjabi adolescents), whose ages ranged between 12 and 13, were questioned about one of Kohlberg's moral dilemmas. The nature of the subjects? responses suggested that moral reasoning of Nigerian and Pakistani Muslim adolescents are greatly affected by their cultural values. (shrink)

Abstract This study examined the cross?cultural universality of Kohlberg's theory of moral reasoning development in the People's Republic of China??a culture quite different from the one out of which the theory arose. In particular, the applicability of the theory was evaluated in terms of its comprehensiveness and the validity of the moral stage model. Participants were 52 adolescents and adults, drawn from five groups: moral leaders, intellectuals, workers, college and junior high school students. In individual interviews (...) they responded to hypothetical moral dilemmas and discussed a real?life dilemma from their own experience. These interviews were scored for both moral stage and moral orientation. The findings indicated a high level of intra?individual consistency in level of moral reasoning. A wide range of moral stages was evidenced and predictable group differences in moral development were found. An analysis of moral orientations provided an additional perspective on individuals? moral reasoning, in particular, in revealing group differences. Although, in general, the universal applicability of Kohlberg's approach was supported by these data, a subjective analysis of responses revealed some indigenous concepts, fundamental to Communist Chinese morality, that are not well tapped by the approach. (shrink)

Abstract This long?term study found that moral reasoning as conceptualised by Kohlberg (1981, 1985) can develop into adulthood. Predominantly white, well?educated, middle?class participants were interviewed four times at 4?year intervals (N = 44). Stage development was sequential and continued throughout the life span, although its occurrence decreased with advancing age in a curvilinear fashion. Post?conventional reasoning was demonstrated by seven adults. Stage of moral reasoning correlated with age strongly in children and moderately in adults, and (...) was moderately correlated with education in all age groups. Additionally, advance in moral reasoning stage was correlated with increase in education in adults. Although no systematic gender differences were found across age groups, men in the younger adult group had significantly higher scores than women. (shrink)

Four studies are reported using both a questionnaire and an intervies focussed on the questionaire items to assess the development of moral autonomy in 120 respondents from 12 tp 21 years of age. The results were intended to extend the analysis of the development of moral autonomy provided by an existing multidimensional model of the development of moral reasoning. Results showed the need to add a dimension of individual difference to the single domension usded to describe (...) autonomey-related changes in the content of judgements. A further dimension, indexing developmental changes in the use of justification types was also identified.It was found that justifications for moral judgements were more theoretical than in a Kohlberg-style interview. (shrink)

Abstract The importance of the role of the school's social environment in stimulating the development of moral reasoning is stressed. Previous researchers have found that not only is the time structure in a school a controlling variable but also that ?intensive education? has more potential than traditional concurrent education for stimulating cognitive growth. This research examined the moral atmosphere in a high school with intensive education and the effect of this environment upon the development of moral (...) reasoning in its students as a function of the number of years of exposure to this environment. The results from this cross?sectional study indicated the students perceived a sense of fairness and of community in their school. Examination of the levels of moral reasoning on both Kohlberg's Moral Judgement Interview and Rest's Defining Issues Test indicated that it was dependent upon the number of years the student had been exposed to this school's environment but not upon the student's grade level. The results may be of interest to those who are developing environments which attempt to stimulate the development of moral reasoning. (shrink)

Numerous studies provide evidence that brief training programmes have been successful in quickly advancing moral reasoning in specific areas. In most of these studies children are asked to respond to moral dilemmas that are presented while in a highly structured laboratory setting (Bandura and McDonald, 1963; Jensen and Hafen, 1973; Jensen and Hughston, 1972; Jensen and Rytting, 1972; Jensen and Vance, 1972). At the present time it is uncertain if such training approaches are effective outside the laboratory (...) in a natural context such as the classroom. The purpose of this study was to determine the effectiveness of brief training programmes in the classroom using an indirect approach where the correct responses are not directly identified and reinforced. Two areas of moral thinking were selected for testing: children's reasons for doing good and delay of gratification. (shrink)

Abstract The influence of age and formal education on the development of moral reasoning in a Spanish sample of students was assessed by using a Spanish translation of Rest's Defining Issues Test (DIT). Our results support the hypothesis that moral development is highly related to both variables in our cultural context, although more so with formal education than with age.

The purpose of this study was to examine how moral reasoning develops for 236 students enrolled in either a diversity course or a management course. These courses were compared based on the level of diversity inclusion and type of pedagogy employed in the classroom. We used causal modelling to compare the two types of courses, controlling for the effects of demographic (i.e., race, gender), curricular (i.e., previous course-related diversity learning) and pedagogical (i.e., active learning) covariates. Results showed that (...) students enrolled in the diversity course demonstrated higher levels of moral reasoning than students enrolled in the management course. In addition, results show that previous diversity courses as well as current enrolment in a diversity course contributed to moral reasoning gains. Implications are discussed. (shrink)

Abstract The experiment presented falls within Kohlberg's constructivist model, and attempts to respond to the need for work on those interpersonal values which may be called ethical or moral, in practical education. The intervention took place in a state school in Vizcaya (Basque Country), with a sample of 97 subjects between the ages of 9 and 14 years. A pre?test??post?test design was used in order to check for the achievement of more mature states of moral development. The main (...) working strategy was the discussion of hypothetical and real values dilemmas in class discussion groups. The results show that many advances were made. The data indicate that discussing dilemmas leads to higher levels of moral reasoning in students. (shrink)

Abstract The relations between the development of logical thinking, role?taking and moral reasoning were investigated in a sample of 100 children, aged eight?14 years. Positive correlation was found between the three areas. There was a clear association between consolidated concrete operational thinking and Kohlberg's Stage 2 moral reasoning, and some evidence that, in order of development, logical thinking precedes role?taking, and role?taking precedes moral reasoning, at corresponding levels of conceptual complexity. Although many attained high (...) scores in logical thinking, showing consolidated concrete operational thinking, and, in some cases, formal operational thinking sub?stage 3 A and B, only five achieved conventional moral reasoning at Stage 3 (2). Perhaps moral reasoning will ?catch up? on logical thinking, but, if transitional formal operational thinking is necessary for conventional (Stage 3) moral reasoning, there are implications for moral education at the secondary level. (shrink)

Abstract In order to explore the relationship between moral reasoning and conduct, 38 Grade Six students, deemed by their teachers to display ?delinquent? or ?non?delinquent? characteristics, were administered Kohlberg's Moral Judgment Instrument (Kohlberg et al., 1973) and an IQ test. Subjects were then randomly assigned to three treatment groups: a) experimental??discussion of moral dilemmas; b) placebo??social studies games; c) control. A month later Kohlberg's instrument was readministered. Findings indicated that ?delinquents? and ?non?delinquents? differed significantly (p = (...) .001) on moral reasoning scores at both testing times. There was no statistically significant treatment effect (p = .06). Intelligence quotient was significantly and positively related to moral reasoning for ?non?delinquents?, but not for ?delinquents? (shrink)

A mixed methods approach was used to understand moral reasoning and empathy in 12- to 18-year-old adolescents with high-functioning autism spectrum disorder (HF-ASD) compared to same age typically developing (TD) youth. Adolescents completed measures assessing empathy (perspective-taking, personal distress, and empathic concern), and moral reasoning, as well as a qualitative interview asking them to discuss a challenging sociomoral situation and recount their moral competencies and strengths in difficult situations. For quantitative results, both groups demonstrated similar (...) empathic concern, but adolescents with HF-ASD had significantly higher personal distress and lower moral reasoning than TD youth. Qualitative results suggest that adolescents with HF-ASD perceived themselves as having empathic concern but struggled to use these feelings to support their actions in spontaneous challenging sociomoral situations. Results suggest that teachers should be educated in providing specific guidance to adolescents with HF-ASD about how to express empathic concern in ways that promote mutually rewarding relationships. (shrink)

Abstract Cognitive?developmental theory claims that moral reasoning can be developed through discussion with others, especially those at a higher stage. This study examined two social/contextual factors that may mediate such cognitive processes in moral development: socio?metric status and moral climate. Socio?metric status was studied because participants were 101 institutionalised young offenders with established differences in peer status. Moral climate was studied because participants came from residential units that varied markedly in programme activities. Participants were assessed (...) for moral reasoning, perceptions of moral and institutional climate and also through behavioural ratings. Moral climate was found to represent a valid measure of the factors which predict behaviour within institutional settings. To study peer status, 40 young offenders participated in moral dilemma discussions with another subject who systematically differed in level of moral reasoning and peer status. It was found that exposure to both higher?stage reasoning and higher peer status were essential elements within the developmental process. Implications for cognitive??developmental theory and moral education within correctional and school programmes are discussed. (shrink)

This collection examines prevalent assumptions in moral reasoning which are often accepted uncritically in medical ethics. It introduces a range of perspectives from philosophy and medicine on the nature of moral reasoning and relates these to illustrative problems, such as New Reproductive Technologies, the treatment of sick children, the assessment of quality of life, genetics, involuntary psychiatric treatment and abortion. In each case, the contributors address the nature and worth of the moral theories involved in (...) discussions of the relevant issues, and focus on the types of reasoning which are employed. 'Medical ethics is in danger of becoming a subject kept afloat by a series of platitudes about respect for persons or the importance of autonomy. This book is a bold and imaginative attempt to break away from such rhetoric into genuine informative dialogue between philosophers and doctors, with no search after consensus.' Mary Warnock. (shrink)

In this article I examine the consequences of the dominance of intuitive thinking in moral judging and deciding for the role of moral reasoning in moral education. I argue that evidence for the reliability of moral intuitions is lacking. We cannot determine when we can trust our intuitive moral judgements. Deliberate and critical reasoning is needed, but it cannot replace intuitive thinking. Following Robin Hogarth, I argue that intuitive judgements can be improved. The (...) expertise model for moral development, proposed by Hubert and Stuart Dreyfus, not only teaches us how we acquire intuitive moral judgements, it also shows the interconnectedness of intuitive thinking and deliberate reasoning. Analysing the expertise model in more detail, I show that it cannot do justice to the importance of reasoning skills. Reasoning skills are needed because we expect people to be able to argue for their standpoints. I conclude that moral education should not only aim at improving intuitive moral judgements, but also at acquiring reasoning skills. (shrink)

Moral psychologists have recently turned their attention to a phenomenon they call 'moral dumbfounding'. Moral dumbfounding occurs when someone confidently pronounces a moral judgment, then finds that he or she has little or nothing to say in defense of it. This paper addresses recent attempts by Jonathan Haidt and Marc Hauser to make sense of moral dumbfounding in terms of their respective theories of moral judgment; Haidt in terms of a 'social intuitionist' model of (...) moral judgment, and Hauser in terms of his 'Rawlsian creature' model of moral judgment. I show that Haidt and Hauser assume that moral dumbfounding is to be explained in terms of features of a.) moral judgment that are b.) construed in terms of the intrinsic features of individuals. By contrast, I hypothesize that moral dumbfounding is to be explained in terms of moral reasoning, more specifically in terms of the social dynamics of such reasoning. Finally, I argue that this hypothesis points towards an externalistic account of both moral reasoning and moral judgment. (shrink)

Responsibility theorists frequently discuss psychopathy because it challenges various accounts of the capacities required for appropriate ascriptions of moral and legal responsibility. As often described, the psychopath has the capacity to reason practically but lacks the capacity to grasp and control himself in light of moral considerations. As portrayed, then, the psychopath resides in the area of disagreement between two philosophical camps: (i) theorists who put forth the general capacity for practical reasoning or rational self-governance as sufficient (...) for an agent to be appropriately held morally responsible for his conduct; and (ii) theorists who view that general capacity as necessary but not sufficient for moral responsibility, additionally requiring the capacity to grasp and respond to distinctly moral reasons. On the former view, we may appropriately hold psychopaths responsible for their wrongful actions, but not on the latter. This article does not aim to describe the opposing views and argue for one over the other. Rather, I propose to deflate the debate as far as possible, attempting to reduce the area of disagreement. Meaningful disagreement exists only if there are, or could be, agents who have an undiminished capacity for practical reasoning or rational self-governance, yet truly are incapable of moral reasoning. However, I suggest that the capacity for rational self-governance entails the capacity to comprehend and act on moral considerations; thus, to the extent that an individual truly is incapable of grasping moral reasons, we should expect to find deeper, more general deficiencies in that individual's rational capacities. I appeal to the work of leading researchers who study individuals with psychopathy to determine whether psychopaths do represent rational self-governors without the capacity to grasp moral considerations. I argue that this work strongly suggests that the psychopath's incapacity for moral reasoning is, indeed, evidence of more general deficits in the rational capacities required for fully accountable agency. The Article closes with relevant considerations for thinking about any implications for criminal law. (shrink)

We present a unified empirical and philosophical account of moral consistency reasoning, a distinctive form of moral reasoning that exposes inconsistencies among moral judgments about concrete cases. Judgments opposed in belief or in emotion and motivation are inconsistent when the cases are similar in morally relevant respects. Moral consistency reasoning, we argue, regularly shapes moral thought and feeling by coordinating two systems described in dual process models of moral cognition. Our empirical (...) explanation of moral change fills a gap in the empirical literature, making psychologically plausible a defensible new model of justified moral change and a hybrid theory of moral judgment. (shrink)

Recent research in moral psychology highlights the role of emotion and intuition in moral judgment. In the wake of these findings, the role and significance of moral reasoning remain uncertain. In this article, we distinguish among different kinds of moral reasoning and review evidence suggesting that at least some kinds of moral reasoning play significant roles in moral judgment, including roles in abandoning moral intuitions in the absence of justifying reasons, (...) applying both deontological and utilitarian moral principles, and counteracting automatic tendencies toward bias that would otherwise dominate behavior. We argue that little is known about the psychology of moral reasoning and that it may yet prove to be a potent social force. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: (...) 1973, The Nature of Human Values (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

This paper presents an adaptation of Lawrence Kohlberg's Moral Judgment Interview and Standard Issue Scoring method. The adaptation emphasizes four points: (1) a mixture of less familiar and more familiar moral dilemmas, (2) followup questions which probe managers' moral reasoning by focusing upon key organizational values, (3) the flexibility of utilizing either an oral or written interview method, and (4) a simpler, yet reliable, system for scoring the managers' responses and identifying their stage of moral (...) reasoning. An empirical investigation found that each adaptation could enhance the assessment of managers' moral reasoning. (shrink)

This paper addresses Peter Singer's claim that cognitive ability can function as a universal criterion for measuring moral worth. I argue that Singer fails to adequately represent cognitive capacity as the object of moral knowledge at stake in his theory. He thus fails to put forth credible knowledge claims, which undermines both the trustworthiness of his moral theories and the morality of the actions called for by these theories. I situate Singer's methods within feminist critiques of (...) class='Hi'>moral reasoning and moral epistemology, and argue that Singer's methods are problematic for moral reasoning because they abstract from their object valuable contextual features. I further develop this claim by showing the importance of embodiment for the construal of objects of moral knowledge. Finally, I develop the moral and scholarly implications of this critique. By showing that the abstract, universal methods of reasoning Singer employs cannot credibly construe the objects of ethical inquiry, I call into question the validity of these methods as a means to moral knowledge in general. Furthermore, since moral reasoning takes place within an embodied moral landscape, it is itself a moral enterprise. Singer's moral reasoning, and ours, must be held accountable for its knowledge claims as well as its concrete effects in the world. (shrink)

This paper reviews Kohlberg''s (1969) theory of cognitive moral development, highlighting moral reasoning research relevant to the business ethics domain. Implications for future business ethics research, higher education and training, and the management of ethical/unethical behavior are discussed.

Rationalism about the psychology of moral judgment holds, among other things, that the justifying moral reasons we have for our judgments are also the causally effective reasons for why we make those judgments. This can be called the ‘effectiveness’-thesis regarding moral reasoning. The theory that best exemplifies the thesis is the traditional conscious reasoning-paradigm. Current empirical moral psychology, however, poses a serious challenge to this thesis: it argues that in fact, emotional reactions are necessary (...) and sufficient to account for moral judgment, and that typically, moral reasoning is a matter of mere confabulation. In this survey, the empirical challenge to this thesis made by the ‘social intuitionist’ model of moral judgment and reasoning is discussed. The model claims that moral reasoning is essentially ineffective and, psychologically speaking, a matter of mere post hoc-rationalizations of cognitively impenetratable gut reactions. Several interpretations of this evidence are discussed and it is shown that there is room for a psychology of moral reasoning that can account for the available empirical evidence and yet does not have to give up the most central elements of a normative picture of moral reasoning. (shrink)

In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)

This article concerns the importance of teaching moral reasoning and ethical leadership to all undergraduate students and in particular makes the case that students in business especially need familiarity with these capacities and theories given the complex world in which they will find themselves. The corollary to this analysis is the claim that content on moral reasoning and ethical leadership be mandatory for all business majors and that all degrees require course material on these subjects.

A questionnaire on business ethics was administered to business professionals and to upper-class business ethics students. On eight of the seventeen situations involving ethical dilemmas in business, students were significantly more willing to engage in questionable behavior than were their professional counterparts. Apparently, many students were willing to do whatever was necessary to further their own interests, with little or no regard for fundamental moral principles. Many students and professionals functioned within Lawrence Kohlberg's stage four of moral (...) class='Hi'>reasoning, the law and order stage. Individualism and egoism remain strong patterns in the moral reasoning of many professionals, but they influence moral reasoning patterns among students to a much greater degree. (shrink)

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect (...) the moral reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

Genuine rules cannot capture our intuitive moral judgments because, if usable, they mention only a limited number of factors as relevant to decisions. But morally relevant factors are both numerous and unpredictable in the ways they interact to change priorities among them. Particularists have pointed this out, but their account of moral judgment is also inadequate, leaving no room for genuine reasoning or argument. Reasons must be general even if not universal. Particularists can insist that our judgments (...) be reflective, unbiased, informed, and sensitive, requiring a background of experiences that expand sympathy and empathy for others. But beyond this, our judgments must be coherent. This requirement provides a way to reason to the correct answer to a controversial issue—the answer most coherent with or body of settled judgments. Rawls' account of coherence in terms of reflective equilibrium, where we adjust particular judgments to match rules and adjust rules to match judgments, is rejected since rules have no independent force. Instead, the central requirement is that we not judge cases differently without being able to cite a morally relevant difference between them. Such differences must make a difference else-where as well, although they need not do so universally. Factors cannot be relevant in only one context because they reflect values that must recur to be maintained. The method of moral reasoning based on this requirement is specified as follows: first, the specification of competing values or interests in the problematic case; second, the location of paradigm cases in which these competing values are prioritized, making sure that these settled judgments are reflective, informed, and sensitive; third, the search for relevant differences between the settled and problematic cases or the location of alternative, more closely analogous paradigms. The paper ends with an illustration of the method applied to the issue of doctor assisted suicide. (shrink)

Since manager's decisions impact organizational goals and organizational ethical behavior, this researcher investigated the degree to which there are differences in the moral reasoning ability of business managers of selected industries and whether there are significant differences between top, middle, and first-line management levels. To determine the relationship between managers' locus of control and their moral reasoning ability, this study considered three independent variables: reported organizational ethical climate, locus of control, and selected demographic and institutional variables. (...) For a foundation, this researcher relied on Kohlberg's theory of moral development, Victor and Cullen's ethical work climate theory, and Rotter's theory of internal—external locus of control (which evolved from Carl Jung). The short form of Rest's DIT instrument measured the moral reasoning abilities of the participants. The selected demographic and institutional variables (age, work tenure, education, gender, management level and industry category) provided the useful information to investigate these relationships of moral reasoning ability of individual managers. A survey questionnaire was sent to 400 managerial and executive level employees at a random sample of Fortune 500 firms throughout the United States: Dun and Bradstreet provided the researcher with a proportional stratified random sample of these 400 managerial and executive level employees at a variety of organizations. Interestingly, women in this study exhibited slightly higher (more external) mean I—E scores and (more principled) higher mean “P” score than men. While both of these results were anticipated, neither was significant. However, one major finding of this study was the statistically significant relationship between age and perceived organizational ethical climate types (Caring, Law and Code, Rule, Instrument, and Independence). Another major finding revealed a statistically significant relationship between management levels and organizational ethical climate. (shrink)

Gilligan's understanding of moral reasoning as a kind of perception has its roots in the conception of moral experience espoused by Simone Weil and Iris Murdoch. A clear understanding of that conception, however, reveals grave difficulties with Gilligan's descriptions of the care perspective and justice perspective. In particular, we can see that the two perspectives are not mutually exclusive once we recognize that attention does not require attachment and that impartiality does not require detachment.

Drawing on existing theory in the fields of business ethics, entrepreneurship, and psychology, this research provides an initial empirical exploration of whether entrepreneurs use cognitive reasoning processes which reflect a higher level of moral development than the level of moral development that has been empirically observed either in middle-level managers or in the general adult population. The Defining Issues Test was used to measure the level of moral reasoning skill of the entrepreneurs in this study. (...) Although the study was limited by a small sample size and the inherent difficulty of making accurate comparisons across other empirical studies, the results of this study suggest that entrepreneurs may exhibit moral reasoning skills at a slightly higher level than middle-level managers or the general adult population. (shrink)

In response to recent recommendations for the teaching of principled moral reasoning in business school curricula, this paper assesses the viability of such an approach. The results indicate that, while business students' level of moral reasoning in this sample are like most 18- to 21-year-olds, they may be incapable of grasping the concepts embodied in principled moral reasoning. Implications of these findings are discussed.

Current research in moral development suggests that there are two distinct modes of moral reasoning, one based on a morality of justice, the other based on a morality of care. The research presented here examines the kinds of moral reasoning used by managers in work-related conflicts. Twenty men and twenty women were randomly selected from the population of first level managers in a Fortune 100 industrial corporation. In open-ended interviews each participant was asked to describe (...) a situation of moral conflict in her or his work life. The results indicated a clearly preferred mode of moral reasoning among the participants who described moral conflicts. Nearly all of these predominated with a justice orientation. These findings suggest that a correlation between gender and preferred mode may be context specific. (shrink)

This study examines the relationship between an employee's level of moral reasoning and a form of work performance known as organizational citizenship behaviors (OCB). Prior research in the public accounting profession has found higher levels of moral reasoning to be positively related to various types of ethical behavior. This study extends the ethical domain of accounting behaviors to include OCB. Analysis of respondents from a public accounting firm in the northeast region of the United States (n (...) = 107) support a positive and significant relationship between moral reasoning and two dimensions of OCB: interpersonal helping behaviors and sportsmanship behaviors. This study controls for previously identified determinants of OCB (e.g., procedural justice) and demographic variables (age, sex, tenure and social desirability). Results suggest that moral reasoning accounts for professional behaviors that are perceived as intrinsically good by the employee and economically beneficial by the employer. (shrink)

Both the defenders and critics of judicial review assume tacitly that there is a special moral capacity needed for a correct articulation of constitutional (explicit or implied) rights, and they only disagree about who is likely to possess this moral capacity to a higher degree. In this working paper I challenge this unstated assumption. It is not the case that the reasoning oriented towards rights articulation is more moral than many non-rights-oriented authoritative public decisions in the (...) society. Further, I suggest that rights-related reasoning cannot be shown to be differently moral in a way which would support the idea that this relevant difference may justify why some political agents (such as judges) may be more suited to performing this particular type of moral reasoning than others (such as legislators). The best argument for such a distinction refers to the opportunity for and habit of conducting "moral thought experiments" which is what, as part of their professional duties, judges normally do, and which they can therefore instinctively do also when they engage in a "concrete" judicial review of a statute. But there is no good moral reason to believe that "moral thought experiments" triggered by specific fact-situations should be privileged as a method of moral reasoning, compared to an unashamedly abstract, principle-based moral reasoning. If anything, a good case may be made (referring to the need to openly acknowledge moral conflict, secure impartiality, equality and legitimacy) for deliberately abstracting from specific cases and focusing on the abstract and general level, only modifying it later, if one is compelled to such modifications by considering evidence from specific instances. Not even one half (the bottom-up half) of the Rawlsian famous "reflective equilibrium" apparatus can be of help in this regard. (shrink)

The view that moral cognition is subserved by a two-tieredarchitecture is defended: Moral reasoning is the result both ofspecialized, informationally encapsulated modules which automaticallyand effortlessly generate intuitions; and of general-purpose,cognitively penetrable mechanisms which enable moral judgment in thelight of the agent's general fund of knowledge. This view is contrastedwith rival architectures of social/moral cognition, such as Cosmidesand Tooby's view that the mind is wholly modular, and it is argued thata two-tiered architecture is more plausible.

Rotter’s theory of internal-external locus of control evolved from Carl Jung’s work. In Psychological Types (1923), Jung defined two opposing tendencies in personality introversion and extroversion. While both tendencies are present in all individuals, one tends to dominate the other. The internal–external control construct was conceived as a generalized expectancy to perceive reinforcement either as contingent upon one’s own behaviors (internal control) or as the result of forces beyond one’s control, such as chance, fate, or powerful others (external control) (Lefcourt, (...) 1981, p. 15). Locus of control refers to those causes to which individuals attribute their successes and failures. Individuals are responsive to some external motivators (e.g. better jobs, promotions, higher salaries), but the more powerful are internal pressures (the desire for increased job satisfaction, self-esteem, and quality of life). Research indicates that an individual’s internal–external locus of control impacts their ethical behavior in an organization. Rotter’s I–E Scale (1966, Psychological Monographics 80(1), 1–28), a 29 item forced choice instrument, is the most widely used instrument to measure the degree of internality versus externality. Each respondent’s score for this scale had a potential range from 0 to 23. As there are six filler items used to mask the intent of the questionnaire a score of 23 being extremely external in nature and a score of zero being extremely internal in nature. The I Scale (Internal Scale) measures the extent to which people believe that they have control over their own lives; the E Scale (External Scale) measures the extent to which people believe that they do not have control over their own lives. This study utilized the I–E Scale. Jones (Unpublished Doctoral Dissertation) and Deflumeri (Unpublished Doctoral Dissertation) investigated the likelihood of an individual to engage in unethical behavior in an organization. This research suggests that when employees perceive that locus of control resides internally they themselves decide what is appropriate behavior, but with an external locus of control, employees will look at others to decide appropriate behavior. The researcher in this study investigated the relationship between managers’ locus of control and their moral reasoning. (shrink)

This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank 'family security' and 'healthy' as their two most important values. For males, hedonism, achievement and (...) self-direction are the three most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P-scores and the value-type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning. (shrink)

A new instrument, The Moral Reasoning Inventory, designed to measure moral reasoning responses to moral dilemmas within a business setting is the subject of this paper. The instrument consists of two moral dilemma scenarios with eight moral reasoning statements. Two measurement scales were used for rating responses on the strength of belief in the reasons and the importance of the reasons for resolving the dilemma. Data analysis clearly supported theeffectiveness of the instrument (...) to differentiate patterns of consistency in moral reasoning within decision groups. (shrink)

Empirical evidence has demonstrated the validity and reliability of moral development instruments such as the Defining Issues Test (DIT) and Moral Judgment Test (MJT). Rasch item reliability for each was .95. A newer instrument generated using the Model of Hierarchical Complexity had item reliability of .97. Rasch scores of responses to each instruments' items correlated well with the items' measure of hierarchical complexity, r = .286, .372, .557, .767. Test items used to measure moral reasoning were (...) significantly correlated. In general, stage of moral development did not predict political affiliation or voting, supporting Kohlberg's claim that structure, not content, underlies stage. (shrink)

I assessed change in students’ moral reasoning following five 75-min classes on business ethics and two assignments utilizing a novel pedagogical approach designed to foster ethical reasoning skills. To minimize threats to validity present in previous studies, an untreated control group design with pre- and post-training measures was used. Training (n = 114) and control (n = 76) groups comprised freshmen business majors who completed the Defining Issues Test before and after the training. Results showed that, controlling (...) for pre-training levels of moral reasoning, students in the training group demonstrated higher levels of post-training principled moral judgment than students in the control group. (shrink)

The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management''s preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors'' predisposition to provide just and fair judgements, using Kohlberg''s theory of developmental moral reasoning, one of the most widely accepted theories in justice psychology. Respondents came from five international audit (...) firms in Copenhagen. Results indicated that auditors with pre-conventional or low level of just reasoning or comprised 64 respondents, the largest group in the sample. The pre-conventional level suggests that people will act in their own self-interest and do the right only to avoid punishment. Pre-conventional auditors have the ability to "do deals", advantageous for business. When faced with an ethical crisis, however, auditors as this level will tend to focus on their own needs at the expense of others. The post-conventional or mid level of just reasoning comprised 59 auditors, second largest group in the sample. This level indicates that these auditors have the predisposition to act fairly on principal, particularly when faced with an ethical crisis. The conventional level or mid-just reasoning consisted of 51 auditors. People with a conventional level of just reasoning believe in law and order, the maintenance of the status quo, however they tend not to be critical of laws, nor authority even if those laws and authority are unjust or evil. (shrink)

Utilizing Rest's moral development and Victor and Cullen's ethical climate surveys, we examine differences in moral reasoning and ethical climate between board members in the for-profit and not-for-profit sectors. Six for-profit corporations and seven not-for-profit corporations, all with base operations in a major midwestern state, participated in the study. We find that profit and not-for-profit boards may not differ in moral reasoning, but do exhibit different types of ethical climates. We also find that for-profit board (...) members may utilize higher stages of reasoning a greater percentage of the time than not-for-profit directors. In contrast, the ethical climates of the two types of organizations are significantly different. For-profit companies had climates higher in egoism than did not-for-profit companies. In addition, not-for-profit firms reflected higher benevolence factors than for-profit firms. Not-forprofit organizations also had somewhat higher, but not significantly different, mean scores on the principle factor compared to the for-profit organizations. (shrink)

This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education . International Journal (Toronto, Ont.) 3 (...) (1), 35–50) on one of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory 10 , 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory 10 , 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However, results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection for whistle-blowing (Miceli 2004, Journal of Management Inquiry 13 , 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore, policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services ). (shrink)

The primary purpose of this cross sectional study was to empirically test the notion that retail pharmacists' moral reasoning scores (using Rest's Defining Issues Test) relate to their patient care performance scores (using the Behavioral Pharmaceutical Care Scale). Presently, retail pharmacy organizations are experiencing a paradigm shift from a prescription dispensing emphasis to a patient-centered one. The present investigation examined the influence of moral reasoning, within the situational context of workload pressures and perceived normative beliefs of (...) significant others, on retail pharmacists' self-report patient care performance scores.A secondary goal was to explore the relationship between moral reasoning and retail pharmacists' propensity to exaggerate depictions of their true behavior (using a short-form Marlowe-Crowne Social Desirability Scale). (shrink)

Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical manner. In order to act ethically an individual is expected to have a well-developed moral imagination and moral reasoning. Literature on ethical reasoning research indicates a positive relationship between higher levels of moral reasoning and ethical behaviour. This (...) paper presents the findings of a study of the moral reasoning/moral development of managers working in large manufacturing enterprises situated in the state of Punjab in India. Kohlberg’s theory of Cognitive Moral Development forms the basis of the study. Moral Judgement Interview (MIG) developed by Weber, on the basis of Kohlberg’s theory was used for the study. Moral Reasoning Scores were calculated using Abbreviated Scoring Guide. More than half of the managers scored at post-conventional level of reasoning while assessing the moral dilemmas. The reasoning scores varied for the three dilemmas. (shrink)

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about management’s honesty and (...) integrity” (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not related to their trust in the client’s management. (shrink)

When a person engages in a "game," that person may reason and behave in a manner that is inconsistent with non-game-situation moral reasoning. In this study we measured moral reasoning with the Defining Issues Test (DIT). We then engaged the students in a competitive game and collected accounts of their "reasoning" by having them explain their decisions with a forced choice inventory. The results indicate that there were significant inconsistencies in moral reasoning between (...) non-game and game situations. The implications of this for business ethics are discussed. (shrink)

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. (...) Not surprisingly, it appears that institutional factors are more likely to be associated with auditors'' deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is "the ideal" judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research. (shrink)

Kierkegaard’s theory of pre-ethical, aesthetic, ethical, and religious spheres of moral reasoning was applied to the case of an individual rejected for promotion to full professor. The evaluators seemed to represent the public morality of the profession, assumed that they represented the highest level of moral reasoning, and judged that the candidate represented a private morality based on a lower level of moral reasoning. The article questioned the view that moral reasoning could (...) be discerned from one’s actions. It was paradoxical that different spheres seemed to produce similar kinds of actions, though for differing reasons, making identification difficult. It was easy for the evaluators to confuse spheres representing private moralities and to conclude, based on the candidate’s research record, that she/he was unsuitable for promotion. It was equally difficult for the candidate to discern whether the evaluators’ moral reasoning represented the public morality of the profession, or a pre-ethical need by the evaluators to appear in solidarity with the public morality. This made it difficult for the candidate to know whether the evaluators’ recommendations represented absolute standards that would be applied to any future re-application, or not. The article’s contribution was the identification of different spheres of moral reasoning, the interactions between spheres, and the paradoxical indeterminacy of gauging moral reasoning from moral action. It supported Kierkegaard’s view that the highest truth attainable by an individual was “an objective uncertainty” and that this truth was lost in self-deception when one claimed to have been able to solve the paradox. (shrink)

This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship (...) exists. The relationships are not only internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255). (shrink)

We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U.S. We found no significant correlations between accounting students’ principled reasoning about Thorne’s ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our (...) results suggest that reflective thinking and moral reasoning represent separate dimensions of cognitive process which develop at a different pace. Thus, a stand-alone course of ethics in accounting education is warranted since higher moral reasoning does not automatically follow from extended technical education and improved critical thinking skills. (shrink)

Abstract Kohlberg's theory of moral development draws a distinction between content and structure of moral thought. An inference based on this distinction is that content and structure are independent. To investigate this inference, we studied fourth?and eighth?grade students in two distinct educational settings in the United States. Sample 1 contained 83 students attending a church?sponsored, evangelical Christian school. Sample 2 contained 60 students attending government?supported public schools. Students were administered Kohlberg's moral dilemmas of life versus law, punishment (...) versus conscience, and authority versus contract. Christian school students made more religious references in resolving dilemmas. More Christian than public school students favoured law, punishment and authority. More importantly, regardless of the school attended, students who used religious terminology to resolve dilemmas were less likely to reason in Kohlberg's Stage 2 than those who did not. Grade differences emerged. Regardless of terminology, most fourth?grade students used some Stage 2 reasoning. However, among eighth?grade students, using religious terminology correlated with less Stage 2 reasoning. The results of our study raise doubts as to the independence of structure and content. (shrink)

In his book Moralna spoznaja Baccarini argues that, with respect to the individual reasoning about morality, the method of reflective equilibrium is the appropriate method of moral reasoning. The starting point of my argument is Baccarini’s refutation of Hare’s view. As I see it, one of Baccarini’s central arguments against Hare consists in claiming that Hare’s approach to the amoralist objection weakens the deductive model of moral reasoning. I argue that the amoralist objection also posses (...) a threat to the method of reflective equilibrium. At the end of the paper, I consider another view of moral reasoning which, in my view, is better suited to deal with the amoralist objection. (shrink)

We surveyed the approaches of 661 geneticists in 18 nations to 14 clinical cases and asked them to give their ethical reasons for choosing these approaches. Patient autonomy was the dominant value in clinical decision-making, with 59% of responses, followed by non-maleficence (20%), beneficence (11%) and justice (5%). In all, 39% described the consequences of their actions, 26% mentioned conflicts of interest between different parties and 72% placed patient welfare above the welfare of others. The U.S., Canada, Sweden, and U.K. (...) led in responses favoring autonomy. There were substantial international differences in moral reasoning. Gender differences in responses reflected women's greater attention to relationships and supported feminist ethical theories. (shrink)

: The model of moral reasoning used in Institutional Review Board review fails to uphold ethical ideals for research participants for it does not adequately acknowledge the particular context of research or of subjects, including their gender, their socioeconomic status, and the communities in which they lead their lives. The ethical review of research needs to take seriously the particularities of the research context as well as the situations of potential participants. A variety of conclusions are drawn for (...) changes to the system for ethical review. Most significant is a call for effective consultation with the various communities affected by research and greater reliance on subject representatives. Also proposed is national review for selected research. (shrink)

This research investigates the degree to which there are differences in the moral reasoning ability of business top, middle, and first-line managers in selected industries.This study considered the influence of three independent variables: reported organizational ethical climate, locus of control, and selected demographic and institutional variables on managers reasoning ability. This researcher relies on Kohlberg's theory of moral development, Victor and Cullen's ethical work climate theory, and Rotter's theory of internal-external locus of control (which evolved from (...) Carl Jung). A short form of Rest's DIT instrument measured the moral reasoning abilities of the participants. Selected demographic and institutional variables (age, work tenure, education, gender, management level and industry category) were also measured. (shrink)

A study of experienced teachers is used to illustrate a developmental methodology for promoting technical performance dimensions and moral and conceptual reasoning based on Sprinthall's and Thies-Sprinthall's (1983) principles of new social role-taking and guided inquiry. Called the learning-teaching framework (LTF), the theoretical and applied approach embeds new role-taking, guided inquiry, balance, support and challenge, continuity and instructional coaching in educational programming across the teacher professional development career span. The study was a 7-month quasi-experimental intervention of expert teachers (...) participating in a professional development program to support peer coaching (e.g. a form of collaborative inquiry which prompts teachers to initiate complex new roles as peer coaches in which they plan, demonstrate and practise new models of teaching). The aims of the study were to encourage new social role-taking, support new learning in effective teaching, encourage new complex performances in coaching and support conferences, and promote gains in moral and conceptual reasoning. Significant positive gains in learning, performance and moral judgement reasoning were achieved. The study highlights the benefits of using the LTF as a framework for educational programming and teacher character development programmes that are based on similar theoretical assumptions. (shrink)

This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. (...) As expected, high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud. (shrink)

This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship (...) exists. The relationships are not only internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality , 38 230–255). (shrink)

Objective: To explore the relationship between pharmacists'' tenure in the community setting and their moral reasoning abilities. Design: Systematic random sample design. Setting: A large southeastern city in the United States. Participants:450 independent and chain community pharmacists identified from the state board of pharmacy list of licenced community pharmacists. Interventions: A mailed questionnaire that included a well-known moral reasoning instrument and collected demographic information. Main Outcome Measures: Moral Reasoning abilities and tenure of community pharmacists. (...) Results: As a group, community pharmacists with greater years of tenure in community practice scored significantly lower on moral reasoning than those pharmacists with fewer years of tenure (p = 0.016). Conclusion: Four plausible explanations for the results are given including: a) a selection of lower ethical reasoners and/or an exodus of higher ethical reasoners from the community setting; b) a retrogression in the moral reasoning skills as community pharmacists obtain tenure in this setting; c) differences between the low and high moral reasoning groups may be due to a cohort effect; and d) the obtained practitioner sample may not have been representative of the population of community pharmacists. (shrink)

The moral reasoning capacity of managementstudents in Fiji and in Singapore, twoculturally distinct nations, was examinedusing the Defining Issue Test (DIT). Statistical analyses of the data revealed amarked difference in the reasoning capacity of thetwo groups. In the Fiji sample, religion andrace were found to have a moderating effect onmoral judgment. In the Singapore sample, age,race and religion were found to have asignificant correlation with moral judgment. The data were subjected to paired-samplest-tests using p-score as a (...) dependent variable. The results showed significant differences onthe p-score, recording a comparatively weakerreasoning capacity among the Fiji subjects. Theresults overwhelmingly confirms the assumptionthat culture plays a definite role indetermining one's moral judgment over andabove other variables. The implications offindings for cross-cultural management arediscussed. (shrink)

This study investigates the connection of moral reasoning to demographic and performance variables in business education, especially business and technical writing. The moral reasoning construct serves as the foundation for one''s decision making when confronted with moral dilemmas. Significant relationships are reported between subjects'' writing skill and their moral reasoning scores. This research serves as a foundation for questions about writers'' moral reasoning and the ethical decisions each writer makes in written (...) communication. In addition, this study supports further research into the connection between moral reasoning and written communication, given the significant relationships reported and the noticeable shortage of related, data-based research. (shrink)

This article provides a systematic analysis of the cognitive processes required for acquiring skill in practical ethical reasoning in a professional domain. We undertook this NSF-supported research project in part to study relationships between case-based instruction in professional ethics and cognitive analyses of ethical reasoning strategies. Using a web-based experimental design, we report striking differences in the students' and ethicists' use of knowledge and reasoning. Virtually all of the ethicists and some students' protocols made significant use of (...) specialized professional knowledge and also used role-specific content in the ethical principles applied in their responses. In contrast, other student protocols made significantly more use of common knowledge and applied more general ethical principles or appealed to consequences in the justification of their responses. Our analyses show how certain strategies were superior to others in regard to identifying alternative moral issues, assessing the moral implications of actions, and providing alternative practical resolutions to conflicts. The findings point to the importance of professional knowledge and role-specific professional obligations in resolving professional ethical conflicts: the same knowledge and "middle-level" principles necessary to comprehend and apply professional codes of ethics. (shrink)

What does it mean to say that imagination plays a role in moral reasoning, and what are the theoretical and practical implications? Engaging with three traditions in moral theory and confronting them with three contexts of moral practice, this book offers a more comprehensive framework to think about these questions. The author develops an argument about the relation between imagination and principles that moves beyond competition metaphors and center-periphery schemas. He shows that both cooperate and are (...) equally necessary to cope with moral problems, and combines insights of different theories and disciplines to explore how this works in practice. (shrink)

Every day we are faced with moral dilemmas in both our personal and professional lives. The choices we make, the ways in which we behave, and our responses to these dilemmas are grounded in our personal understandings of ethics and morality. But this understanding is not black and white: What is deplorable to one person may be perfectly acceptable to another. -/- In Moral Reasoning: Rediscovering the Ethical Tradition, author Louis Groarke guides readers through a honing of (...) their critical skills in moral analysis by providing a rich, deep, and far-reaching overview of the discipline. He offers a careful, in-depth introduction to the many schools of moral thought that have contributed to Western philosophy and to the teachings of great moral thinkers such as Confucius, Socrates, Epicurus, Aristotle, Jesus, Epictetus, Aquinas, Hobbes, Kant, Mill, and Kierkegaard. This wide-ranging text considers these many different perspectives on morality with the goal of building up one coherent, larger view. Text-wide inclusion of contemporary examples drawing on these classical ideas fosters critical reflection about today's important moral questions and encourages readers to develop their own considered views that go beyond peer pressure and ideology. (shrink)

The role of reasoning in our moral lives has been increasingly called into question by moral psychology. Not only are intuitions guiding many of our moral judgments and decisions, with reasoning only finding post-hoc rationalizations, but reasoning can sometimes play a negative role, by finding excuses for our moral violations. The observations fit well with the argumentative theory of reasoning (Mercier H, Sperber D, Behav Brain Sci, in press-b), which claims that (...) class='Hi'>reasoning evolved to find and evaluate arguments in dialogic contexts. This theory explains the strong confirmation bias that reasoning displays when it produces arguments, which in turn explains its tendency to rationalize our decisions. But this theory also predicts that people should be able to evaluate arguments felicitously and that, as a result, people should reason better in groups, when they are confronted with other people’s arguments. Groups are able to converge on better moral judgments. It is argued that reasoning and argumentation play an important role in our everyday moral lives, and a defense of the value of reasoning for moral change is offered. (shrink)

Managerial reasoning is characteristic of a care-relationship ethics:1. If a corporation provides certain community values to corporate members not reducible to their self-interested economic or professional objectives; 2. If such values are generated by a division of labor based on interdependence, reciprocity and concern for another's self-realization; 3. If it's based on promoting an ethical corporate self independent of its economic value. Such an ethic is appropriate, given employees' tremendous personal contributions, the unique position of private industry to provide (...) distinctive resources without committing extensive social resources, and due to its potential for reducing managerial moral fragmentation and hypocrisy. (shrink)

The articles in this volume consider at what stage of legal reasoning should a judge or lawyer make specifically moral judgments.

This book deals with moral dilemmas and the development of ethical reasoning in two senses.

While there is much evidence for the influence of automatic emotional responses on moral judgment, the roles of reflection and reasoning remain uncertain. In Experiment 1, we induced subjects to be more reflective by completing the Cognitive Reflection Test (CRT) prior to responding to moral dilemmas. This manipulation increased utilitarian responding, as individuals who reflected more on the CRT made more utilitarian judgments. A follow-up study suggested that trait reflectiveness is also associated with increased utilitarian judgment. In (...) Experiment 2, subjects considered a scenario involving incest between consenting adult siblings, a scenario known for eliciting emotionally driven condemnation that resists reasoned persuasion. Here, we manipulated two factors related to moral reasoning: argument strength and deliberation time. These factors interacted in a manner consistent with moral reasoning: A strong argument defending the incestuous behavior was more persuasive than a weak argument, but only when increased deliberation time encouraged subjects to reflect. (shrink)

Rule 301 in the Code of Professional Conduct — Confidential Client Information — has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict (...) may result in a CPA violating the Code of Professional Conduct as it is presently being interpreted. (shrink)

This is a book about moral reasoning: how we actually reason and how we ought to reason. It defends a form of "rule" utilitarianism whereby we must sometimes judge and act in moral questions in accordance with generally accepted rules, so long as the existence of those rules is justified by the good they bring about. The author opposes the currently more fashionable view that it is always right for the individual to do that which produces the (...) most good. Among the salient topics covered are: an account of the utilitarian function in society of generally accepted moral rules; a discussion of how we interpret existing moral rules and create new ones; and a defense of "rule" utilitarianism against the charge that it either commits one to irrational rule worship, or collapses into a form of "act" utilitarianism. (shrink)

Abstract This contribution presents the results of an empirical study aiming to test Kohlberg's complexity hypothesis. It is assumed that in complex socio?political surroundings, individuals are stimulated into higher stages of moral judgements than in a less complicated environment. In order to test the hypothesis we compared the stages of moral judgements of Dutch and former German Democratic Republic (GDR) students belonging to two types of schools. The Dutch (Amsterdam) group was split into VWO (pre?university) students and MAVO (...) (low general secondary education) students. The East German students attend the ?Gymnasium? (pre?university) and the ?Mittelschule? (low general secondary education). The mean age of the Dutch VWO?students was 16.33 and of the MAVO students, 15.39. The mean age of the East German ?Gymnasium? students was 16.35 and that of the ?Mittelschule? students was 16.00. The individuals of the Dutch and East German groups were asked to rate the moral problems in the Sociomoral Reflection Objective Measure. The scores were subjected to multivariate analyses of variance to detect differences between the groups. The results did not support Kohlberg's complexity hypothesis. (shrink)

Despite a paucity of psychological research exploring the interface between lesbian and gay issues and human rights, a human rights framework has been widely adopted in debates to gain equality for lesbians and gay men. Given this prominence within political discourse of human rights as a framework for the promotion of positive social change for lesbians and gay men, the aim of this study was to explore the extent to which rights?based arguments are employed when talking about lesbian and gay (...) issues in a social context. An analysis of six focus group discussions with students showed that when lesbian and gay issues are discussed, rights?based reasoning is employed intermittently, and in relation to certain issues more so than others. The implications of these findings for moral education aimed at promoting positive social change for lesbians and gay men are discussed. (shrink)

Abstract Relying on developmental studies of reasoning about the good life, a model of moral education that integrates the good and the right is put forth. It is claimed that while Kohlberg's justice reasoning provides a justifiable aim for such curricula, how individuals attribute value will also significantly affect their moral actions. The notion of a ?critical period? for moral education during adolescence is also presented.

Professional responsibility -- Social justice -- Professional development -- Actionable knowledge -- Expert knowledge and skills -- Strategy and artistry -- Professional effectiveness -- Critical social challenges -- Transformational practice -- Conclusions.

Abstract Twenty?four high school teachers were interviewed about specific hypothetical discipline incidents in moral and social?conventional domains, before and after attending an in?service programme introducing a whole?school approach to discipline. Their reasoning was found to be related to the teachers? individual moral judgement levels (as assessed by the Defining Issues Test or DIT). The teachers in the high principled group (DIT?%P score over 46) responded to the incidents with more perspective coordination, and provided more information in the (...) form of domain?appropriate rationales, than teachers in the low moral judgement group (DIT?%P score below 38). The relationship was not constant across discipline incidents. The importance of teachers? individual moral judgement levels in explaining variations in teachers? reasoning about the teacher's role in school discipline situations and teachers? interpretations of educational methods are discussed [1, 2]. (shrink)

Abstract Sixty?three American and 52 Japanese adults were interviewed to identify their moral stages. They were further interviewed with both the original and situationally modified versions of the Heinz dilemma, to study their attitudes to situational factors. Analysis of their responses revealed: (1) 16 American and 15 Japanese subjects were postconventional reasoners, providing substantial evidence of postconventional stages as adult stages and (2) the majority of American postconventional subjects consistently chose Heinz? stealing the drug for his dying wife. In (...) contrast, most Japanese postconventional reasoners were consistently against that option. Although both American and Japanese postconventional reasoners were well aware of the fundamental value and preciousness of human life, the ways to secure that preciousness differed: the former trying to make it longer, the latter trying to make it purer and cleaner. Such cultural differences in action choices, and their supporting reasoning, suggest a need for examination of the conception of postconventional stages. (shrink)

Abstract Traditional moral philosophy, developmental psychology and moral education have generally been concerned with relationships between human beings. However, moral philosophy has gradually expanded to include plants, animals and ecosystems as legitimate moral objects, and aesthetics has rediscovered nature as an object of consideration. Thus it seems appropriate to begin to include this sphere in moral education and corresponding research as well. In this paper we wish to report on an investigation we have begun using (...) children's philosophy as a hermeneutic tool to assess the morally relevant values and attitudes that children and adolescents hold with respect to nature and the patterns of reasoning with which they are expressed. In the first part of our presentation we will outline current positions in environmental ethics and aesthetics which provide a theoretical framework for such an investigation and the problems they present. Subsequently the difficulties involved with applying contemporary theories of moral development to the problem at hand will be discussed. Finally, we will describe the project we have begun and summarise preliminary results derived from different age groups. (shrink)

Abstract This paper summarizes certain aspects of an assessment of the level of the moral judgement of three groups of children: mildly educationally subnormal children, ESN(M), who are also maladjusted; stable ESN(M) children; and stable children of approximately average intelligence. A minimum age of 12.0 years was stipulated; all the children attended secondary school with the oldest in the total sample being 15 years 9 months. The assessment procedure which, although owing much if not all of its rationale to (...) Piaget, is original in its mode of presentation and largely in its content, is described. The results of each of the three groups are compared. Also, the results are correlated with IQ. This enables a judgement to be arrived at as to the relative importance of (a) intelligence and (b) social adjustment in the making of mature moral decisions and choices. (shrink)