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        Trustworthiness from the Ethical Decision-Making Model begins with Ability. “Determining the appropriate course to take when faced with a difficult ethical dilemma can be a challenge” (Forester, Davis, 1996, 1). The ability to make a decision with the knowledge of what is ethical requires a constant focus on trustworthiness. Merrian-Webster defines ethical as involving or expressing moral approval or disapproval. The focus of what is right or fair is needful when obtaining the ability to naturally making decisions that meet the moral approval whether in the business or community setting. We will evaluate ability with respect to ethical dimensions of organizational culture, to AICPA Code of Professional Conduct, and to a Christian worldview.

Evaluated with Respect to Ethical Dimensions of Organizational Conduct

        Acquiring the ability to make ethical decisions among an organization of any kind requires working together toward the same goal. An individual’s level of cognitive moral development strongly influences the person’s decision regarding what is right and what is wrong; the rights, duties, and obligations involved in a particular ethical dilemma (Trevino, 1986, 602). Therefore is it vital that encouragement among members of an organization develop with ethical decision making involved. Organizations could develop a plan to highlight the skills for developing trust among themselves and others. This task is not without difficulty when considering the individual ideas and beliefs found within the organization. The role of leaders within businesses and communities presents members with examples and encouragement of moral right and wrong. Given the detrimental consequences of unsound ethical decisions, understanding how leaders make ethical decisions and the factors that influence ethical decision making and ethical decisions become critical (Selart, Johansen, 2010, 129). Having the ability to make sound, ethical decisions could help build a solid foundation in any organization. Ability also prevents the chance of destruction. Leadership also involves educating others in a non offensive approach to ethics and how to apply these abilities naturally. Self control can be an obstacle when practicing ethical decision making abilities. What is right or wrong can sometimes be overlooked when feelings are overwhelming. This holds true in the realm of leadership when dealing with others and having to make decisions that are ethically right but not friendly. It is then that the ability to express trust is shown.

Evaluated with Respect to AICPA Code of Professional Conduct

        The American Institute of CPAs is an organization developed for the guidance of business in regards to trust and ethical decision making. The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all members in the performance of their professional responsibilities (AICPA, 2014, This code is a substantial reference to obtaining the ability to make ethical decisions throughout any organization. Businesses rely on such a code to maintain the trustworthiness required to be successful in all areas of development. Without such a code professionalism would be lost and businesses would fail for the lack of simple moral decision making abilities.

        One of the statements in the code of professional conduct emphasizes the importance of one’s actions affecting others and how one is responsible for those actions whether positive or negative. A member may be held responsible for the acts of all persons associated with the member in public practice whom the member has the authority or capacity to control (AICPA, 2014, Thinking in terms of moral rights and wrong has to be automatic simply because the results of decisions have a vast affect on others and the organization as a whole. A right or wrong decision reflects the moral status of a business and has the ability to build or tear down the organization. The results could be rewarding if trustworthiness if the primary focus among all members of an organization.

Evaluated with Respect to a Christian Worldview

        In the viewpoint of Christianity there have been many examples of ethical decisions made as well as the teachings of obtaining the ability to carry these ethics to surrounding people and future generations. Recorded in The Bible in the book of Matthew Chapter 7 Verses 24-27 Jesus spoke these words “Therefore whosoever heareth these sayings of mine, and doeth them, I liken him unto a wise man, who built his house upon a rock: and the floods came, and the wind blew, and beat upon that house; and it fell not: for it was founded upon a rock. And everyone that heareth these saying of mine, and doeth them not, shall be liken unto a foolish man, who built his house upon the sand: and the rain decended, and the flood came, and the rain came, and beat upon the house; and it fell and great was the fall of it.” The sayings that are referred to are the moral lessons and abilities to decide the right over the wrong way to approach situations morally and ethically. The solid foundation refers to the stability that results from this approach. The Bible also refers to the fact that good workmanship must go into building a good life. It in turns encourages the reader that work is required to have success. Obtaining the ability to build a good trustworthy business takes workmanship in the area of leadership and members that overcome human weakness to do the right and better for all. This alone requires work because of developing and keeping trust of others inside and outside the organization.



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