Fairness is elemental to the role of the public finance officer. In today’s political environment, it is impossible to discuss fairness without discussing political polarization. This article introduces the field of “moral psychology” to explain how people of different political persuasions see the world differently. When the finance officer understands differences in underlying value systems, it is easier to navigate the conflicts posed by political polarization.

• Publication date: June 2022
• Authors: Josh Harwood, Alison Taylor, and Shayne Kavanagh