A business practitioner’s guide to resolving moral dilemmas

Employing a Location Map 1 to define boundaries of permissible behavior

Authored by: Michael Alles , Michael Kraten

The Routledge Handbook of Accounting Ethics

Print publication date:  December  2020
Online publication date:  December  2020

Print ISBN: 9781138591967
eBook ISBN: 9780429490224
Adobe ISBN:


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Business practitioners are often challenged to define the moral boundaries of their behavior. This chapter assists practitioners by describing a methodology for assessing moral dilemmas. Our “Location Maps” illustrate how visual mapping practices can be employed to identify boundaries of acceptable behavior. A Location Map provides a visual depiction of a moral dilemma by illustrating the boundaries of legitimate behavior that are prescribed by the sources of guidance within a decision context.

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