Kohlberg’s cognitive moral development theories relate to the thought processes people go through when making ethical decisions.
Three Kohlberg levels
(1) Pre-conventional Level
At the preconventional level of moral reasoning, morality is conceived of in terms of rewards, punishments and instrumental motivations. Those demonstrating intolerance of regulations in preference for self-serving motives are typical preconventionalists.
Stage 1
Individual will see ethical decisions in terms of the rewards and punishments that will result:
• How will I be rewarded if I do this?
• What punishment will I suffer if I do this?
Stage 2
Individual will see ethical decisions in the more complex terms of acting in their own best interests. They will see decision in terms of the deals they can make and whether these deals are fair for them. For example it can mean helping others when others appear over-worked, but in return expecting others to help them when the situation is reversed.
(2) Conventional Level
At the conventional level, morality is understood in terms of ompliance with either or both of peer pressure/social expectations or regulations, laws and guidelines. A high degree of compliance is assumed to be a highly moral position.
Stage 3
Individual learning to live up to what is expected of them by their immediate circle (friends, workmates or even close competitors). An individual might feel pressured into staying out for a long lunch because everybody else in his team does. On the other hand the individual may feel he has to be at work by a certain time because everybody else is, even if it is earlier than their prescribed hours.
Stage 4
The individual operates in line with social cultural accord rather than just the opinion of those around them. This certainly means complying with the law as it codifies social accord. Stage 4 reasoning underlies most behaviour by accountants, as they comply with financial reporting and corporate governance requirements.
(3) Post-conventioanl Level
At the postconventional level, morality is understood in terms of conformance with ‘higher’ or ‘universal’ ethical principles. Postconventional assumptions often challenge existing regulatory regimes and social norms and so postconventional behaviour is often costly in personal terms.
Stage 5
What Individuals believe to be right is in terms of the basic values of their society, including ideas of mutual self-interest and the welfare of others. For example, is it right to charge interest?
Stage 6
Individuals base their decisions on wider universal ethical principles such as justice, equity or rights. It also means respecting the demands of individuals consciences. Business decisions made on these grounds could be disclosure on grounds of right-to-know that isn’t compelled by law, or stopping purchasing from suppliers who test products on animals, on the grounds that animal rights to be free from suffering should be respected. Using stage 6 reasoning may involve a personal cost, since it may mean failing to comply with existing social norms and regulations as they are seen as unethical.
Level 1: Preconventional level
Stage/Plane 1: Punishment-obedience orientation
Stage/Plane 2: Instrumental relativist orientation
Level 2: Conventional level
Stage/Plane 3: Good boy-nice girl orientation
Stage/Plane 4: Law and order orientation
Level 3: Postconventional level
Stage/Plane 5: Social contract orientation
Stage/Plane 6: Universal ethical principle orientation
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