Spiceland and Sepe, "Model for Ethical Decisions"
Notable because it includes all, and only, the most common steps
SOURCE FOR THE PROCEDURE
Spiceland, J. David and James F. Sepe. Intermediate Accounting. New York: McGraw-Hill, 1995.
THE PROCEDURE ITSELF
- Determine the facts of the situation.
- Identify the ethical issue and the stakeholders.
- Identify the values related to the situation.
- Specify the alternative courses of action.
- Evaluate the courses of action.
- Identify the consequences of each course of action.
- Make your decision and take any indicated action.
WALT'S CHECKLIST
The same checklist was applied to all procedures.
- This method is most useful when the DECISION-MAKER ...
- has plenty of time for investigation and analysis [steps 4-6]
- is skilled in causal or consequential reasoning [step 6]
- This method is most useful in a SITUATION ...
- that will change little over time
- where the decision-maker is also a stakeholder [step 7]
- This method is most useful when STAKEHOLDERS ...
