Describe in detail the Kohlberg and Cognitive Development Approach and Rest’s Four Companies Model of Ethical Decision Making using professional literature, textbooks, and course presentations. It is possible that a particular journal article could address both theories.
Evaluate each theory with respect to the following:
• The organizational culture of the accounting profession
• How each model could influence or improve the AICPA Code of Professional Conduct model.
• Present logical and thorough arguments between both models and a comparison and contrast explanation. Students can support their research with scholarly sources, textbooks and course presentations, and the AICPA Code of Professional Conduct to defend the cognitive and morals most appropriate for the accounting profession.
• Present a Biblical Worldwide View of each model.
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