Final answer:
The boss's statement after being arrested for embezzlement serves as an example of poor ethical decision-making. It indicates that despite understanding the values shared with the employee, the boss lacked the courage to act ethically, which shows a lower stage of moral development.
Step-by-step explanation:
The statement made by the boss, "You know, you and I possess the same values, I just didn't have the courage to act on mine," after being arrested for embezzlement is an example of poor ethical decision-making. This statement implies that the boss knows the difference between right and wrong but chose to make the wrong decision despite claiming to share the same values as the employee. The boss's wrongdoing is justified by a failure of moral courage rather than a lack of understanding of ethical conduct.
In evaluating the boss's behavior, one might also consider the concept of appeal to a higher authority, where an individual justifies unethical actions by suggesting they serve a greater good. However, in this case, the boss does not seem to make such an appeal but rather admits to knowing the values but not following them due to a lack of courage, which is a clear sign of ethical misconduct.
Moreover, Kohlberg's theory on moral development indicates that people's conformity level of values maturity can progress through various stages, often influenced by significant life events that challenge their moral understanding. The boss's action represents a lower stage of moral development, where ethical considerations are overshadowed by other motivations, such as personal gain.