According to Rest's Model and the Integrated Ethical Decision-Making Process, answer the following questions based off of a clothing company's management deciding to focus on overstatement of ending inventory which would result in higher cost of goods sold which would increase the net income.

Integrated Ethical Decision-Making Process:

• Ethical Sensitivity; Identify the ethical and professional issues

Example: What are the ethical/professional issues of the case? Which ethical/professional standards apply (such as AICPA code principles)?

• Ethical Judgement; Identify and evaluate alternative courses of action

Example: What legal issues exist? Which ethical reasoning methods apply to help reason through alternatives?

• Ethical Intent; Reflect on the moral intensity of the situation and virtues that enable ethical action to occur

Example: Consider how intellectual virtues motivate ethical actions. Consider whether anyone's rights are at stake and how they manifest in the decision-making process.

• Ethical Behavior; take action

 Example: Decide on a course of action consistent with one's professional obligations. How can instrumental virtue support turning ethical intent into ethical action.