Aaron Beam and the HealthSouth Fraud

In monetary value of Kohlbergs views on deterrent example development, Aaron Beam would be at train Two Conventional distributor point Three. interpersonal Concordance Orientation. Aaron Beam knew that his actions were indeed malign and he could no longer declare on, therefore, he retired and paid a legal injury for his wrong actions. He now lives murder of what he stimulates for. In terms of Kohlbergs views on moral development, Richard Scrushy would be at the Level One Pre-conventional Stage One Punishment and Obedience Orientation.Scrushy in his own selfish reasons and believed that he did no wrong in doing what he did inwardly his company. Scrushy also paid his dues and went to prison. Aaron Beam was chastely obligated for engaging in high-pressure accounting methods he used because from the real beginning when Scrushy told Beam to fake their fiscal reports, Beam knew that it was wrong, yet he keep to do it. Beam later on went against his morals and continued to c ommit tarradiddle until he fin all(prenominal)y retired.Aaron Beams responsibility was not mitigated in anyway. Even though Beam was convinced(p) by Scrushy and his own thoughts, he was tranquillize responsible for his own actions of aggressive accounting. Aaron Beam was not chastely responsible for changing the clinic reports to increase the companys earnings. His responsibility was mitigated due to the item that he as well as others was included in reporting ill-considered records.The people whom were cooperated in his actions are chastely responsible for their actions. Their responsibilities were also mitigated because they all knew that they were committing fraudulent and continued to do so regular(a) after Beam has retired. Richard Scrushy was morally responsible for accounting fraud because even though he did not work under the financial department, he knew what the consequences in the frauds would be. He convinced Beam to so anyways.