Deontology and Utilitarianism Described
Deontological and utilitarianism are the two type of ethics system which characterizes ethical decision-making with respect to organizational culture and the accounting profession (Pointe Cast Presentation, n.d.). The paper presents in the following section the diverse approaches provided on the two ethical systems.
Deontological ethics is duty-centered where the rule, as the basis of the act, determines the result, and is good regardless of the result obtained. However, the result is always calculated within the rules or the norms. That is, no anticipated result can be used as a justification for breaking any rule or norm (Geisler, 2010).
Under deontological ethics, universal norms are prescribed to determine people’s behavior. Morality is considered to be a duty or a moral rule followed by all where reason is the so...
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...ates the revenues or income in order to obtain loans from a bank to save a drowning company, thus keep employees working.
Utilitarianism accounting context. The widely known accounting scandals of recent years have drawn the attention of academics and the general public to the apparent lack of personal ethical responsibility of executives in a number of public companies including some of the largest. The passage of the Sarbanes-Oxley legislation in the United States was the result of these scandals, stipulating that Chief Executive Officers (CEO) and Chief Financial Officers (CFO) are required to certify the veracity of the financial statements, obviously placing ethical responsibility on the top management. Corporate officials should be concerned about preparing financial reporting in the interest of all financial statement users; and not to garner financial or
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