What motivates the selection of moral values over other


In research into the components of ethical decision making.

Rest raised the following issue:

Assuming someone possesses sound moral reasoning skills, "Why would they ever chose the moral alternative, especially if it involves sacrificing some personal value or suffering some hardship?

What motivates the selection of moral values over other values?"

How does Rest's model deal with such a question? How would you answer it from the point of view of an accounting professional?

Please organize reference page and include APA style formatting with citations.

Reference

Ethical Decision Making: A Process Influenced by Moral Intensity by Sarah Hope Lincoln, PhD

Ethical Obligations and Decision Making in AccountingMintz 4e

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Managerial Accounting: What motivates the selection of moral values over other
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