Critical thinking plays a huge role in ethics. Critical thinking is a clear and rational, open minded and informed. Ethics is moral principles that govern a person or group behavior and rule of conduct. Critical thinking is a form of fiction and identifying the unknown. Critical thinking develops a mental process of evaluation which helps to determine their ethical standards. By incorporating the critical thinking process into their mindset it enables them more effectively to make a decision based upon truths and verified information rather than unknown. There are steps to take in regards to thinking critically, and they should follow as listed in order to make a rational decision; step one; (knowledge) being able to identify what is being said. Step two (comprehension) understanding the material, you make the knowledge that you acquired your own by relating it to what you already know. The better involve, the better you comprehend. Step three. (Apply) Know what you have read, heard, seen and comprehend it and carry out some task to apply what you comprehend to an actual situation. Step four (analysis) breakdown what you read, heard and seen into components in order to make clear.
Step five (synthesis) the ability to put together the part you have analyzed with other information to create something original. Step six (evaluation) occurs once you have understood and analyzed what is said or written, and the reason offered to support it. The completion of these steps will ensure you are making the best decision in any situation including ethical decision. (Ethical lens inventory) Ethical lens inventory found my ethical lens to be none periscope or paralysis. Seeing the gifts and weakness of each lens and being able to move fluidly among them to adapt the right tool in each situation. Assuring the best outcome, reasoning skills (rational) are used to determine duties (autonomy) as well as universal rules and systems that will assure fairness and justice for everyone (equality) listen to my intuition. When it comes to my blind spot, I have none. Mature expression of this position has no blind spot, and make it possible for me to see both strength and the weakness of each lens and to harmonize the four core values of autonomy, equality, rationality and sensibility. (Jeffery, 2012, para nature of accounting professional expertise)