A critical examination of ethical decision making models

This paper critically examines both the need for, and the use of, ethical decision making models (EDMMs). This paper suggests that EDMMs focus on arriving at the correct decision but ignore the action required to implement it and are therefore incomplete. In most “accounting” circumstances, finding the right decision is not what is required. Rather, a model which provides both a sound decision and, appropriate implementation would be more useful. In trying to establish a new/different EDDM that provides for this it is argued that a biblical model exists which addresses both decision making and action. This paper aims to encourage accounting ethics education to move beyond determining the right decision and focus on taking the right action. <br />