The Theory of Sensitivity-Based Moral Quantification: The Integrity Formula

A Hierarchy-Based Approach to Evaluating Moral Responsibility Based on Position, Accountability, and Conflicts of Interest

• Dr. Marlon Possard

The article deals with a completely new theory, namely the so-called “theory of sensitivity-based moral quantification.” (Possard, 2025) Within the complex systems of organizations, individuals at various hierarchical levels are facing complex moral challenges, which are highly influenced by their position, responsibilities, and personal interests. This paper introduces a novel hierarchy-based approach to the evaluation of moral sensitivity by mathematically modeling the interactions between organizational position, scope of responsibility, and potential conflicts of interest within a mathematically-based framework (MS = P × R/I). The proposed formula aims to demonstrate that moral sensitivity increases proportionally with the hierarchical position and formal responsibility of individuals but is diminished by individuals’ personal conflicts of interest. To quantify morality in organizational contexts, the present equation facilitates the nuanced and objective assessment of moral requirements and provides a foundation for analyzing ethical decision-making in organizations. By the employment of practical examples, the present paper illustrates how the developed equation can be applied to define ethical standards and thus prepares leaders to conform to the moral expectations associated with their roles. The approach offers valuable implications for the development of leadership programs as well as suggestions for ethical guidelines and compliance strategies in public- as well as private organizations and institutions.