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KOHLBERG’S MODEL OF MORAL DEVELOPMENTA frequently cited model of progressive moral reasoning was devel opedby Kohlberg, who demonstrated that there are age-related stages inmoral, as in cognitive, development: ‘universal and regular age trends ofmoral development may be found in moral judgement, and these have aformal-cognitive basis’ (1969:375). Kohlberg’s classification is shown inTable 8.1. Not all individuals will reach the final stage of the model; moraldevelopment may cease at Stage 4 or 5 or even sooner, but it is arguedthat the stages are sequential so that in order to reach Stage 6 anindividual would have to have progressed through all of the other stagesin order. It is important to the student of auditing ethics to work throughand understand the implications of Kohlberg’s model, because it has beenused as the basis of most of the empirical work which has been carriedout on the moral development of auditors and accountants.2Kohlberg’s model offers a helpful, concise and very persuasive view ofmoral development, although it may be argued that the model, like mostmodels, is too reductive. Several criticisms have been made of it. Animportant and fundamental criticism is offered by Gilligan (1982:18); theempirical work on the development of moral judgement upon whichKohlberg bases his six stages was based upon a group of boys. If femalemoral reasoning is qualitatively different from that of males, and Gilliganberpendapat bahwa hal ini, maka Kohlberg model menjelaskan perkembangan moralhanya satu setengah manusia.
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