Growth and Regression in Cognitive-Moral Development of Young University Students

Organizational values characterize every activity, including the behavior of the members of an organization, and their decision-making. However, there are moments in which the members of the organization violate the values, even though they know they should not. It also happens to university students. This fact brings us to reflect on how the values are interpreted in value orientation. By employing the phenomenological method using Kohlberg’s constructivist theory of moral development stages, this study explored the value orientation towards integrity in business school students’ decisions to cheat or not. The result indicates that even for students who face the same decision to cheat or not, their decision is affected by how they understand the value of integrity, which depends on their value orientation and their cognitive moral development. Most respondents had a mindset of egoistic value orientation, which is more concerned with the benefits and payback when making a decision. Most cases happened without there being a prior decision to cheat; the decision is made at the time of the exam by considering the emerging internal or external situational factors.

Download Full-text

Individual’s Characteristics and Ethical Financial Reporting Choice

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v8i2.9314 ◽

2017 ◽

Vol 8 (2) ◽

pp. 141

Author(s):

Yunita Dwi Rahayu ◽

Anis Chariri

Keyword(s):

Logistic Regression ◽

Moral Development ◽

Financial Reporting ◽

Professional Ethics ◽

Logistic Regression Model ◽

Risk Preference ◽

Total Sample ◽

Cognitive Moral Development ◽

Primary Data ◽

Ethical Considerations

<p>The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting. Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.</p>

Download Full-text

The joint influence of client attributes and cognitive moral development on students’ ethical judgments

Journal of Accounting Education ◽

10.1016/j.jaccedu.2007.03.001 ◽

2007 ◽

Vol 25 (1-2) ◽

pp. 59-73 ◽

Cited By ~ 5

Author(s):

Duane M. Brandon ◽

William A. Kerler ◽

Larry N. Killough ◽

Jennifer M. Mueller

Keyword(s):

Moral Development ◽

Cognitive Moral Development ◽

Ethical Judgments ◽

Joint Influence

Download Full-text

Child Security in Cyberspace through Moral Cognition

Cyber Behavior ◽

10.4018/978-1-4666-5942-1.ch102 ◽

2014 ◽

pp. 1946-1958

Author(s):

Satya Prakash ◽

Abhishek Vaish ◽

Natalie Coul ◽

G. Kumar Saravana ◽

T. N. Srinidhi ◽

...

Keyword(s):

Decision Making ◽

Moral Development ◽

Parental Care ◽

Parental Control ◽

Cognitive Moral Development ◽

Moral Cognition ◽

The Internet ◽

Control Software ◽

A New Technique ◽

Standard Tests

The increasing number of threats in cyberspace has meant that every internet user is at a greater risk than ever before. Children are no exception to this exploitation, incurring psychological and financial stress. Technology is on a persistent pursuit of offering exquisite solution to address the problems associated with children on the cyberspace. With every new product for parental control to secure children, comes a new technique to trespass the same. Consequently it summons an approach to look beyond technology; this paper aims to explore the relevance of moral cognition to decision making capability of children on the internet & the possibility of minimizing related risks using the observation. The authors establish a correlation between cognitive moral development and the cyber vulnerability level of children of age between 12 and 16 years, based on an empirical research using a comprehensive set of questionnaires and standard tests. The findings also paves path for future researchers to further analyze and implant features in the parental control software that would stimulate moral cognition, thereby redefining parental control software as parental care software.

Download Full-text

The Morality of Reporting Safety Concerns in Aviation

Encyclopedia of Information Science and Technology, Fourth Edition ◽

10.4018/978-1-5225-2255-3.ch278 ◽

2018 ◽

pp. 3194-3204

Author(s):

Kawtar Tani

Keyword(s):

Moral Development ◽

Moral Reasoning ◽

Previous Investigation ◽

Cognitive Moral Development ◽

Safety Concerns ◽

Development Framework ◽

Moral Theories ◽

Ethical Situation

Previous investigation into the morality of actions suggested that individuals' level of cognitive moral development, strongly influences their decisions regarding what is right or wrong, and focuses upon the rights, duties and obligations involved in a particular ethical situation. Using the cognitive moral development framework, this research sought to explore the moral reasoning behind aviation employees' intentions to report wrongdoing in the aviation context. Findings indicated that a significant association between participants' intentions to intervene in a wrongdoing situation, and their level of moral reasoning exists. Specifically, the modal level of participants' moral reasoning was consistent with the Conventional level of moral theories, and was higher for participants who stated that they would intervene, than for participants who stated they would not intervene in a wrongdoing situation.

Download Full-text

Kohlberg’s Theory

Moral Development and Reality ◽

10.1093/oso/9780190878214.003.0004 ◽

2019 ◽

pp. 91-110

Author(s):

John C. Gibbs

Keyword(s):

Moral Development ◽

Life Span ◽

Moral Judgment ◽

Case Studies ◽

Cognitive Moral Development ◽

Moral Life ◽

Moral Perception ◽

Existential Crisis ◽

American Psychology ◽

Specific Stage

Given this cognitive-developmental concern with superficiality-to-depth in moral judgment or understanding, Kohlberg was particularly concerned to discover and articulate an age trend and possible sequence of developmental advances or stages that may be universal. Our critique of Kohlberg’s theory notes that, although his specific stage typology was misguided, he almost single-handedly put cognitive moral development on the map of American psychology. He encouraged attention to the continued development of moral judgment beyond the childhood years. Finally, he speculated from case studies of mature moral thinkers in existential crisis that there may be a deeper reality (“cosmic perspective”), one that underlies profound moral perception and can support the moral life. Building from Kohlberg’s and others’ contributions, we propose in this chapter a new view of life-span sociomoral development.

Download Full-text