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Throughput Modeling of Ethical Issues

Author

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  • Rogers, Dr. W.

Abstract

Accounting information is processed by decision makers guided by their particular need to support decisions. The Throughput Modeling approach to ethics provides a way of dealing with accounting information processed through various pathways by dec ision makers. This modeling approach captures different philosophical perspectives from which to understand what is involved in "thinking scientifically". In the Throughput Modeling approach, pathways highlight the importance of how different phi losophical perspectives may be used by individuals in arriving at a decision. This paper highlights key concepts involved in rethinking the basis of moral decision making in terms of an underlying process, rather than focusing on the application of princ iples or the development of a virtuous character.

Suggested Citation

  • Rogers, Dr. W., 1999. "Throughput Modeling of Ethical Issues," The A. Gary Anderson Graduate School of Management 99-03, The A. Gary Anderson Graduate School of Management. University of California Riverside.
    • Handle: RePEc:fth:caland:99-03
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    More about this item

    Keywords

    ECONOMIC MODELS ; ETHICS ; DECISION MAKING;
    All these keywords.

    JEL classification:

    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
    • D00 - Microeconomics - - General - - - General

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