1.2 7 STEP ETHICAL DECISION MAKING
Based on The American Accounting Association (AAA) model. There are seven-step for
decision making, which considers moral issues.
• The model starts, at Step 1, by setting up fact of the case.
Self-evident, this progression implies that when the dynamic interaction begins, there is no
equivocalness about what is getting looked at. Do not make conclusions without the facts.
Gather as many facts before assuming describe and explain what was found.
• Step 2 is to distinguish the ethical issues for the situation.
This includes analyzing current realities of the case and asking what ethical and moral issues
are in question. Do not seek solutions without identifying ethical issues in the situation. Clarify
short-term and long term aims. There may be many ethical issues – focus on one main thing at
a time.
• The Step 3 is a recognition of the norms, principles and values linked with the case.
