The article analyzes Jeffrey Bulger's concept, treating practical ethics not as a set of rules, but as a multi-layered translational infrastructure. The author argues that moral failure results from gaps in the process of moving from intuition to a concrete decision and social effect. Utilizing James Rest's theory, the text highlights the key role of moral perception as the sensory layer of the system—without it, tools such as Duty Statements or Fairness Reports remain dead procedures. Bulger's model is designed to transfer moral reasons between different states (from intuition to contract), creating a system capable of learning from mistakes and preventing the externalization of ethical costs within organizations.
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