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Moral Decision-Making Model for Accountants

Date: January 30, 2025 | Time: - (UTC)

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Accountants often face complex ethical dilemmas that demand sound moral judgment. To navigate these challenges, understanding the decision-making process and the factors influencing it is essential.

In 2023, the Royal Netherlands Institute of Chartered Accountants (NBA) introduced The Moral Decision-Making Model for Accountants. Over the past year, this model has been successfully integrated into Accountancy programs at Dutch universities, business schools, and CPD programs.

Rooted in cutting-edge behavioral ethics research, the model provides actionable insights into how ethically competent accountants approach and resolve moral decisions. Its flexibility makes it valuable for accountants across diverse professional environments, and it serves as a unified foundation for educators, trainers, service organizations, learning & development departments, and ethics offices in both private and public sectors.

We are delighted to announce that Prof. Dr. Eddy Vaassen RA and Prof. Dr. Boudewijn de Bruin, the model's leading founders, will present the Moral Decision-Making Model during our upcoming webinar.

Join our webinar to learn more about:

  • The decision-making process and key influencing factors.
  • Traits of the ethically competent accountant.
  • Practical strategies for implementing the model in Accountancy programs.

Equip yourself and your organization with the tools to foster ethical competence.

When                                                                                               

Date: Thursday, January 30, 2025
Time: 17:00–18:00 CET
Location: Online webinar
Fee: Free of charge

Questions: contact evenementen@nba.nl

Who is it for?
This model is essential for accountants across diverse professional environments. It also serves as a foundational tool for educators, trainers, service organizations, and professionals in learning & development and ethics departments.

Feel encouraged to disseminate this invitation! 

Curious to learn more?
Dive deeper into the Moral Decision-Making Model by downloading the comprehensive white paper here.