The basic argument supporting Deontology focuses on the will of the person acting‚ the person’s intention in carrying out the act‚ and particularly‚ the rule according to which the act is carried out. Deontology focuses on the duties and obligations one has in car¬rying out actions rather than on the consequences of those actions (Mosser‚ 2013). Therefore it is the ethical obligation to act only in those ways that all rational beings would find acceptable
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THE JOURNAL OF ACCOUNTING ANAN Volume 1‚ No 1‚ March 2009 Published by: Nigerian College of Accountancy‚ Jos Postgraduate Professional College and Training Arm of ANAN ...Advancing the Science of Accountancy EDITORIAL BOARD Prof. Edet Robinson Iwok‚ Ph.D‚ FCNA Prof. A. A. Okwoli‚ Ph.D‚ FCNA Prof. Abimaje Akpa‚ Ph.D‚ FCNA Prof. B. C. Osisioma‚ Ph.D‚ FCNA Prof. Edet B. Akpakpan‚ Ph.D‚ FCNA‚ Prof. A. C. Ezejulue‚ Ph.D‚ FCNA Prof. A. S. Mikailu‚ Ph.D‚ FNIA Chairman‚ Education‚ Training
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beneficial‚ but when an ethical issue is involved‚ consequences of making such decision may be alarming. There are many types of ethical analysis utilized when making a decision‚ but utilitarianism is unique in its particular way. Utilitarianism‚ a theoretical approach to ethics‚ calculates any decision as accurate if the result benefit the majority of the people. The utilization of this system in businesses is common‚ but everyday people may also make use of this system in their daily lives to
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History of the Accounting Profession? By an eHow Contributor ? Accounting has been around for centuries. The Romans had a modern tax system complete with sales tax‚ land tax and a flat rate citizen tax. The Roman Empire employed tax collectors that kept track of collections through a rudimentary accounting system. Today‚ accounting is a career. Most U.S. colleges and universities offer tax or accounting degrees at the bachelor’s‚ masters and doctorate levels. Double-Entry Accounting
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Session 3. Deontology and virtue ethics 29/1/2014 Virtue ethics: Text for assignment question 1 and session 3 File Brennan‚ J. (2012): For-Profit Business as Civic Virtue‚ Journal of Business Ethics‚ 106(3): 313-324. The nature of moral value: -You see a boat capsizing; somebody shouts for help -you swim to rescue the person but once you reach the boat the person has already drowned -Does your action have a moral value? Actions aren’t everything -There are important ethical properties
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Ethical theories and business Introduction When it comes to determining a set of rules‚ guidelines or principles to follow in the business industry‚ many will agree that it is difficult for everybody to agree on one due to the complexities of dealing with human nature. Therefore‚ to a certain extent‚ the field of business ethics tries to come up with solutions to handle problems that arise within the business environment. On the contrary belief‚ one should not be confused with the meaning of morality
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There are obvious problems with both Act and Rule Utilitarianism. Both theories share the common goal of achieving the greatest happiness for the greatest amount of people. However‚ it is impossible to measure or compare happiness‚ as one persons happiness may not necessarily be another’s. And how do we measure intangible gain‚ such as happiness against material gain‚ such as money? The root principle is a good concept‚ but it’s the means to which we arrive at the end that cause the problems. In
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Inc.‚ so she decided to brush up before the audit began by studying the financials‚ audit notes‚ previous audits‚ and the inventory counts performed. Upon doing so‚ she encountered the first of many issues that would have her faced with the first ethical dilemma of her career. The dilemma‚ signing off on false information and knowingly overlooking discrepancies in where inventory was inflated and cost of goods sold deflated to keep the company from showing a loss for the year‚ or report the issues
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using the Rule Utilitarianism theory to explain my reasoning for this case. I strongly reason that Utilitarianism is a good theory to implement in the 21st century and is an important approach to ethical decision-making. There are different types of utilitarianism. However‚ rule utilitarianism will be used to explain my reasoning. This theory states that the right action is which follows with the set of rules‚ if generally or universally accepted‚ would maximize utility (Crisp et al. 2011). This type
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handicapped‚ beggars and sickly people begging for food and some money. It critically examines these procedures in the moral dilemma with reference of applying the concepts: rule and act utilitarianism. Should we give these beggars money or not? In deciding whether we give or not‚ the answer for that is we should give. Why? Act utilitarianism basically states that an action is moral if it produces the greatest happiness for the most people. This reason alone the act of giving them would be a good idea‚ because
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