John Feeley
Group A
Facilitator: Ron Siddell
SOC101, Week Five: Kohlberg
Dilemma Activity
March 25, 2000
University of Phoenix
Kohlberg Dilemma Activity
��������������� You are the accountant of a
large department, and you have just discovered that a large expense from your
department had the cost attributed to another department. Because of this, your
department came in 5% under budget, and as a result, each employee in your
department will receive a $500 bonus. You are aware that three of your
coworkers are struggling financially and desperately need the money. Should you
report the error?
����������� Study
Group A analyzed this scenario from all angles, and conducted an in-depth
review of/and through the application of Lawrence Kohlberg�s thoughts and
conclusions on morality in business. Study Group A finds that the accountant
within the department where the error occurred must bring the expense error to
light immediately. We will now present our defense in arriving at this
conclusion.�
Rationale for
Conclusion Determination
In his writing, A SUMMARY OF
LAWRENCE KOHLBERG�S STAGES OF MORAL DEVELOPMENT, author Robert N. Barger
(Ph.D., University of Notre Dame) notes, �Kohlberg believed�and was able to
demonstrate through studies�that people progressed in their moral reasoning
(i.e., in their bases for ethical behavior) through a
��������������� To reach their conclusion on
this matter, Sabine and John looked to
Post-Conventional Stage 5 and 6 Kohlberg�s scale; Social Contract
(5), and Principled Conscience (6). As Dr. Barger notes, �The third
level of moral thinking is one that Kohlberg felt is not reached by the
majority of adults. Its first stage (stage 5) is an understanding of social
mutuality and a genuine interest in the welfare of others. The last stage is
based on respect for universal principle and the demands of individual
conscience.�
����������� Sabine
and John would like to believe that Kohlberg was incorrect in thinking that the
third level of moral thinking is seldom achieved by the masses of adulthood,
however, they have only emotion to fuel that belief. They expect that most
people �would do the right thing� if confronted with this dilemma.
��������������� Individually, these are
their personal moral beliefs on the dilemma.
�
The
accountant cannot withhold exposing the error, based on monetary needs three
members of his department have. If the correction of the error would allow the
other department members to quality for a $500 bonus, that department may have
just as great a need of this bonus as the accountant�s department.
�
Based
on John�s moral-value system, the accountant would harbor feelings of guilt
over withholding information leading to correction of the error. That personal
guilt would outweigh keeping the error in secrecy.
�
While
the error in budget may go unnoticed at this time, the standard year-end audit
by independent auditors would likely expose the true situation.
�
In
the role of accountant for the business, the accountant�s role of
accountability dictates that the error be noted at once. To do otherwise would
constitute fraud. This thinking falls within the realm of Kohlberg�s
Conventional Level, Stage 4, Law and Order, and John acknowledges that his
final conclusion was near-skewed by other values.
�
The
accounted has to divulge the information that he/she has discovered because it
is his/her responsibility as a financial member of the firm.� The company has entrusted a portion of the
companies finances into his/her care.
�
Sabine
too agrees with John on the fact that if the accountant does not reveal the
inaccuracy it will constitute fraud on the part of the accountant.� And it will be revealed at a year-end audit.�
�
Sabine
is a firm believer in �what comes around goes around� and adhering to that
philosophy the accountant for his/her own karma has to bright this situation to
light.
�
According
to the legal system children at the age of 7 have the ability to distinguish
between right and wrong, if for no other reason than knowing the difference,
the accountant has to take the information uncovered to his/her
supervisor.�
�
Is
this small amount of money worth going to jail?� It is Sabine�s firm belief, as bookkeeper to her company that no
amount of money is worth going to jail.�
John J. O’Connor, a forensic accountant and
senior manager in the dispute consulting division of Deloitte & Touche LLP,
Boston, said many of today’s white-collar criminals are in positions of
authority in the company and are well paid.�
Although the thought process �if I knew there were no way I could get
caught� has occurred in Sabine�s mind her own morals and value system would not
allow here to take any amount of money.�
����������� Study
Group A recognizes that there is �gray area� within the selected dilemma, and
will now conduct an inter-group discussion. We will play the role of the
accountant in our responses, and answer in first-person.
Pre-Conventional,
Stage 1:
Pro: I have three people who
desperately need that bonus, I will risk the consequences.
Con: I am afraid if I am caught
in this deceit, I may lose my job, or worse.
Pre-Conventional,
Stage 2:
Pro: If I keep quiet about the
error, my department performance shines.
Con: If the error comes to light
later, my department will show as over-budget.
Conventional,
Stage 3:
Pro: By telling
of the error now, my superiors will have greater respect for me.
Con: If the truth comes out,
others will look down on me for being over-budget.
Conventional
Stage 4:
Pro: By telling
now, I remain inside the law, since I have knowledge of the error.
Con: I broke the
rules of business by being over budget � I am in trouble.
Post-Conventional
Stage 5:
Pro: I owe it to my business to
be honest with this error.
Con: I don�t want to say
anything, but suppose I have to.
Post-Conventional
Stage 6:
Pro: If this
error were against my department, I would want the truth to come forward.
Con: I would
rather keep this a secret, but would not sleep at night knowing so.
REFERENCES:
A Summary of Lawrence Kohlberg�s Stages of Moral
Development,
Copyright (C) 1996, 1998, Robert N. Barger, Ph.D., University of Notre Dame
Learning Right from Wrong, NEWSWEEK; 3/13/2000,
CLAUDIA KALB/SHARON BEGLEY.
U.S.
attorney targets white-collar crime / Says corporations may be held liable The Patriot Ledger; Quincy; Jan 28, 2000; LINDA SAKELARIS.