Revitalizing Accounting Ethics Research

Abstract

The authors briefly review neo-Kohlbergian theory and provide an updated, contemporary view of the DIT. With this background, they present a framework for research using the DIT, drawing on Rest's (1986) Four-Component Model. They note the existence of recent developments, including "intermediate concepts" that decision-makers normally invoke before falling back upon the "bedrock schema" that the DIT measures. Metrics available from the DIT, but generally neglected, are discussed, including the Utilizer score (reflecting reliance upon ethical factors versus competing factors) and Consolidation Transition Type (indicating whether an individual relies upon a clear schema or is torn between competing schemas).