Moral Seduction and Strategic Issue Cycling

Question: Discuss about theMoral Seduction and Strategic Issue Cycling. Answer: Introduction Theory of moral seduction indicates that people can turn out to be morally compromised with time, a process supported by unconscious process of thought. For instance, professionals become confident and consider themselves to be ethical individuals in their life control. Generally such behavior might become the the new normal for individuals, an adjustment to their definition turned out to be ethical (Boweman West, 2013). Such cognitive distortion supports justifying questionable behavior and reconciles that with their individual image as an ethical individual. The objective of the paper is to analyze and explain moral seduction and strategic issue cycling. The Moral Seduction of Accounting Profession Few nations such as US has a standardized regulations set that governs auditing which generates a surrounding within which an auditors independence is impossible virtually. Psychological research regarding the minimal group paradigm has indicated how simple is it to establish a team identity that results in favoring the fellow in group individuals (Boweman West, 2013). Auditors Offering Non-audit Services- Non-audit services were a vital growth area for accounting companies. Certain evidences consulting fees possess biased auditors judgment (Fredrickson Ghere, 2006). Plausible Deniability- In consideration to the biased judgments, evidence indicates that individuals are willing to endorse biased proposal conducted by other people than making their something individually. It was observed that individuals are likely to be cautious regarding getting involved in biased preferences to the time they are asked to make personal proposals at the time they are asked to approve or reject any proposal completed by anyone else (Sorensen et al. 2015). The recent system within which auditors are charged only with gaining access either or not on the customers reports compliance with GAAP tends to exploit tendency to remain aligned with others actions even if such actions presents certain concerns or questions. Commitment Escalation- Another major bias that is important to conflict of interest realm is the peoples tendency in escalating commitment to certain previous action sources. One question that has been asked regularly asked after the failure of Enron is the way Arthur Anderson signed off on the companys accounting techniques. It is deemed that seduction takes place one step over time. For instance, in a particular year an auditor may decline in respect to demand that the client change an accounting practice which exists at the permissibility edge. In the next year, auditors might feel the requirement to justify previous years decision and might ignore when the client pushes just over the permissibility edge (Guo, 2015). Self-perception Inaccuracies- Interest conflict increases for financial incentives and clash of professional obligations. The more the incentives generated for professionals to act against the societal obligations or to their clients the more the anticipated deviations from professionally specified normative behavior might be. Such incentives are intended to lead professionals to enhance their defense of ethical professions rectitude and to avoid changes that might resolve interest conflicts. Accountability Effects- From the literature of accounting anticipates that the types of pressures of accountability acting on professionals in interest conflict situations must exacerbate other than attenuate motivated reasoning within moral seduction (Chiang Chiang, 2016). Pressure of principal accountability at work has justified an individuals professional conducts to opinionated and powerful audiences having properly defined views of both superiors and clients. From the standpoint of moral seduction it can be indicated that an individual does not require being sociopathic to succumb to interest conflicts (Brody et al. 2014). Conclusion The objective of the paper is to analyze and explain moral seduction and strategic issue cycling. From the analysis it was gathered that the recent system within which auditors are charged only with gaining access either or not on the customers reports compliance with GAAP tends to exploit tendency to remain aligned with others actions even if such actions presents certain concerns or questions. It was also observed that Pressure of principal accountability at work has justified an individuals professional conducts to opinionated and powerful audiences having properly defined views of both superiors and clients. From the standpoint of moral seduction it can be indicated that an individual does not require being sociopathic to succumb to interest conflicts. References Boweman, J., West. J., (2013). 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