Exam 2: Cognitive Processes and Ethical Decision Making in Accounting

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Rest's Model of Morality consists of four components: moral sensitivity, moral judgment, moral motivation, and moral character.

1. Moral Sensitivity: This component refers to an individual's ability to recognize and interpret moral issues in a given situation. It involves being aware of the potential impact of one's actions on others and being able to identify when a moral decision is needed.

2. Moral Judgment: Once an individual has recognized a moral issue, they must then make a judgment about what the right course of action is. This involves considering the various ethical principles and values at play and determining the most morally appropriate response.

3. Moral Motivation: After making a moral judgment, an individual must then be motivated to act in accordance with their ethical beliefs. This component involves the internal drive to do what is morally right, even in the face of potential obstacles or personal costs.

4. Moral Character: The final component of Rest's Model of Morality is moral character, which refers to the consistent demonstration of moral behavior over time. This involves integrating moral values into one's identity and consistently acting in accordance with those values, even in challenging or ambiguous situations.

Overall, Rest's Model of Morality provides a framework for understanding the cognitive and motivational processes involved in ethical decision-making and behavior. By considering each of these components, individuals can work towards developing a more robust and consistent moral framework in their lives.