Phenomenon of the First Stage Kohlberg’s Theorem in Accounting Lecturer’s Ethical Decision Making

Abstract

Previous research of ethical decision making (EDM) was describes the phenomenon of the first and second of the Kohlberg's six stages ethical judgments, those were about orientation of obedience on avoidance sanctions and an egoistic oriented for receiving money income. EDM process have also divided to be ethical awareness, ethical judgments, and ethical intentions, then also ethical behaviour. This study will use moderated regression analysis (MRA) in the evaluations of which one between junior and senior lecturer, also master degree or doctoral degree lecturer allow the rewards and sanctions among the levels of ethical awareness, ethical judgments, and ethical intentions or ethical behaviour in the EDM.