ETHICAL DECISION-MAKING ASSIGNMENT 1
ACCT 642: Accounting Ethics Ethical Decision Making in Accounting Assignment-
FINAL EXAM WEEK 4 2025 Liberty University
Ethical Decision Making in Accounting Assignment
Nicholas Steven Cox
School of Business, Liberty University
ACCT 642: Accounting Ethics (D01)
Dr. Darnell Huntley
November 10, 2025
Author Note
Nicholas Steven Cox
I have no know conflict of interest to disclose.
Correspondence concerning this article should be addressed to Nicholas Steven Cox.
Email:
, ETHICAL DECISION-MAKING ASSIGNMENT 2
Abstract
Ethical decision-making matters. Ethical decision-making is required by the accounting profession
because accountants safeguard information that organizations, governments, investors, and the
public use to make decisions. Ethical decision-making failures weaken stakeholder trust, distort the
markets, and harm the interests. Understanding how ethical decision-making forms needs a look at
the development of judgment. Behavioral factors shape action. I evaluate the two frameworks in
this paper: Kohlberg’s Cognitive Moral Development Theory and Rest’s Four-Component Model
of Ethical Decision Making. Kohlberg explains how individuals move through the stages of
reasoning. Rest shows how the ethical sensitivity, the judgment, the ethical motivation, and the
ethical character work together to produce behavior. The paper looks at how each model influences
the culture, conduct, and compliance with the AICPA Code of Professional Conduct. The
discussion also brings in principles that support moral growth and ethical action. The discussion
shows that the biblical teachings line up with both Kohlberg and Rest frameworks. The alignment
between the teachings and the two theoretical frameworks shows a link between faith and moral
development. Using thinking development, behavior motivation, and the Holy Bible guidance can
help the accounting profession.
Keywords: Kohlberg’s Cognitive Moral Development Theory, Rest’s Four-Component
Model, AICPA Code, Ethical decision-making in accounting, Accounting ethics, moral
reasoning, Due care, Ethical sensitivity, Ethical judgment, Ethical motivation, and Ethical
character, Internal auditors and whistleblowing.
ACCT 642: Accounting Ethics Ethical Decision Making in Accounting Assignment-
FINAL EXAM WEEK 4 2025 Liberty University
Ethical Decision Making in Accounting Assignment
Nicholas Steven Cox
School of Business, Liberty University
ACCT 642: Accounting Ethics (D01)
Dr. Darnell Huntley
November 10, 2025
Author Note
Nicholas Steven Cox
I have no know conflict of interest to disclose.
Correspondence concerning this article should be addressed to Nicholas Steven Cox.
Email:
, ETHICAL DECISION-MAKING ASSIGNMENT 2
Abstract
Ethical decision-making matters. Ethical decision-making is required by the accounting profession
because accountants safeguard information that organizations, governments, investors, and the
public use to make decisions. Ethical decision-making failures weaken stakeholder trust, distort the
markets, and harm the interests. Understanding how ethical decision-making forms needs a look at
the development of judgment. Behavioral factors shape action. I evaluate the two frameworks in
this paper: Kohlberg’s Cognitive Moral Development Theory and Rest’s Four-Component Model
of Ethical Decision Making. Kohlberg explains how individuals move through the stages of
reasoning. Rest shows how the ethical sensitivity, the judgment, the ethical motivation, and the
ethical character work together to produce behavior. The paper looks at how each model influences
the culture, conduct, and compliance with the AICPA Code of Professional Conduct. The
discussion also brings in principles that support moral growth and ethical action. The discussion
shows that the biblical teachings line up with both Kohlberg and Rest frameworks. The alignment
between the teachings and the two theoretical frameworks shows a link between faith and moral
development. Using thinking development, behavior motivation, and the Holy Bible guidance can
help the accounting profession.
Keywords: Kohlberg’s Cognitive Moral Development Theory, Rest’s Four-Component
Model, AICPA Code, Ethical decision-making in accounting, Accounting ethics, moral
reasoning, Due care, Ethical sensitivity, Ethical judgment, Ethical motivation, and Ethical
character, Internal auditors and whistleblowing.
