Critical Review On Moral Reasoning

3548 Words Aug 29th, 2014 15 Pages
Literature Review

The purpose of this chapter of the dissertation is to present a critical review of the literature on moral reasoning. The main focus of this literature review is to assess the understanding on moral reasoning exhibited by participants in previous research.
The chapter is divided into three main sections. It begins with a critical review of the research and theories presented in lieu of ‘moral reasoning’, and then the review focuses on the interrelationship of education, accountants and moral reasoning. The final section of the chapter presents the conceptual framework for the research. The focus of this chapter is to help in understanding the influences of moral reasoning on accountants and accounting students.

An Introduction to Ethics
The interpretation of ethics is a subjective matter, and this is mostly due to disparities about its understanding and implications in different societies, cultures and countries. The term ethics includes a diverse array of items, which makes it an implicitly complicated topic. The dissertation focuses on the sub heading of ‘moral reasoning’ in ethics, and this section of the dissertation presents a critical review of the literature in relation to moral reasoning. The emphasis on moral reasoning of accountants is still debated and as a result there is conflicting literature present on the issue. In recent past, due to financial scandals, there has been an increased attention given to ethics and moral reasoning and…
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