Moral Decision-Making Model for Accountants

Moral Decision-Making Model for Accountants

The moral decision-making model is based on the current state of the art research in the field of behavioral professional ethics.

Making a moral decision requires an understanding of the decision-making process and the factors that influence decision-making.

The model substantiates and provides insight into this process of how an ethically competent accountant makes a moral decision.

The moral decision-making model is intended for all accountants in a wide variety of professional environments. And is designed in such a way that is also immediately a shared starting point for educational purposes; for trainers, service organizations and professionals from learning & development departments, ethic departments at offices and government agencies. 

Curious about the model?

The Moral Decision-Making Model for Accountants is comprehensively detailed in our white paper, where you’ll also find the research that substantiates its development. The white paper explores how ethically competent accountants arrive at moral decisions, offering practical and research-backed insights for professionals.

To help promote ethical awareness in your own environment, we’ve also made an interactive PowerPoint presentation (see below), which is available for use as teaching material. Both the white paper and the PowerPoint presentation are freely accessible.

We’d love to hear from you!

Your feedback, refinements, additions, case studies, and applications are invaluable to us. While we’re committed to sharing our knowledge, we’re equally eager to learn from your experiences.

How to share your insights

Simply email us at: d.kolk@nba.nl

Access the materials today and contribute to the discussion!