Rest described the ethical decision-making process as recognizing issues, making a judgment,
establishing moral intent, and taking moral action. Perception, judgment, and action are
the critical parts of the decision-making process. This model focuses on the cognitive processing
of decisions but ignores the context of the individual. Many studies of ethics in
accounting, i.e. Ponemon and Glazer (1990) Ponemon (1992) and Kite, Louwers, and
Radtke (1996) have relied on Rest’s model and used the DIT.