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Accounting Theory & Practice: the Ethical Dimension, p 4 . This content was COPIED from BrainMass.com - View the original, and get the already-completed solution here! Utilitarianism believes in the concept of the ‘end justifies the means’. Write a 1 page response to each of the essays attached (2), commenting on what was written. Utilitarianism is a theory in normative ethics, or the ethics that define the morality of actions, as proposed by Jeremy Bentham and John Stuart Mill. By making morally correct decisions, your happiness will increase. This leaves a great deal of room for criticism, as people weigh in on individual theories, and how they relate to one another. In Jurisprudence, a philosophy whose adherents believe that law must be made to conform to its most socially useful purpose. The use of utilitarianism when making moral decisions leads to an injustice society, evaluate this claim. I am writing a paper. Utilitarianism is a collection of theories developed over time. The core idea of utilitarianism is that an action is right if it results in the happiness of the greatest number of people in a society or a group. For example, a utilitarian may regard a lie to a regulator as moral if it saves 2,000 jobs. Utilitarianism is a moral theory that claims people should make decisions based on the amount of good it provides to all human beings. (1) Deontology determines which actions are moral or immoral without regard to the consequences. I have searched for many hours trying to find references and have been unsuccessful. However, these two philosophies take on different standpoints on ethics. Both have good and bad qualities. Nevertheless, rule-utilitarianism has been for many years held to be a valid means of assessing ethical behaviour. In Greek, telos means ‘goal’ or ‘aim.’ In deontological theories, (moral) right is derived without a theory of (non-moral) good, or what choice is Examples of utilitarianism criticisms are outlined below: “Utilitarianism is not concerned with justice.” When discussing values and consequences, it is necessary to ask the consequences for whom? At first glance, EA and utilitarianism are not related. You can be an EA without being utilitarian (and most EA's are not utilitarians). Blog. Utilitarianism The philosophy holding that moral actions must provide the greatest good to the greatest number of persons. It provides students with a sympathetic but critical guide to utilitarianism, explaining its different forms and exploring the debates it has spawned. Utilitarianism and Deontology in the Accounting Profession Name Institution Utilitarianism and Deontology in the Accounting Profession Introduction The accounting profession forms an integral part of any business organization as it deals with the management of finances necessary for running or rather maintaining a particular business entity. Aimed at undergraduates, Contemporary Ethics presupposes little or no familiarity with ethics and is written in a clear and engaging style. For example, rule utilitarianism is the same as rule consequentialism except rule utilitarianism specifies that decisions should follow rules promoting the most good, instead of the more general assertion that rules should promote a certain desired outcome. Journal History This article was published in The International Journal of Ethics (1890-1938), which is continued by Ethics (1938-present). Deontology and Utilitarianism in Accounting Research Paper. The utilitarian principle has also been applied to strategic behavior, that is, behavior that can be represented by a game. These constraints are agent-relative rather than agent-neutral. Other Considerations Critics of utilitarianism claim that it is an overly optimistic theory that fails to take into account motivations, focusing entirely on actions. Systems in Accounting: Comparing Deontology and Utilitarianism Ethics are crucial to the accounting profession and the business world, so choosing an ethics system to base your moral decisions on is extremely important. Utilitarianism is the greatest good for the greatest number. utilitarianism does not suffice as a solid system for the business world. Deontology and Utilitarianism in Accounting This essay looks at the issues of what is moral and immoral in accounting from both the deontology perspective and utilitarianism perspective. search for journal articles in professional peer-reviewed accounting, ethics, and business journals that pertain to the 2 major ethics systems proposed for the accounting profession ? Utilitarianism is an ethical system that is most often attributed to philosophers such as John Stuart Mill and Jeremy Bentham. In the workplace, the idea of this concept is if you conduct yourself properly at work, then you will be able to achieve professional happiness. And every school of thought admits that the influence of actions on happiness is a very significant and even predominant consideration in many of the details of morals, however unwilling they may be to allow the production of happiness as the fundamental Accountants and all business professionals will be confronted with moral dilemmas on a daily basis. Equity is the net amount of funds invested in a business by its owners, plus any retained earnings.It is also calculated as the difference between the total of all recorded assets and liabilities on an entity's balance sheet.An analyst routinely compares the amount of equity to the debt stated on a balance sheet to see if a business is properly capitalized. Deontology and utilitarianism in accounting. Moral theories can be divided into two major types, teleological and deontological. To summarize with a concise definition: Utilitarianism is a consequentialist moral theory. The Philosophical Traditions, Duties, and Virtues 120. What is Equity? Deontology and Utilitarianism Described Utilitarianism in the workplace is associated with numerous advantages, including enhanced teamwork and productivity, positive public image and an improved society. As a matter of fact, the term was first used by the philosophers John Stuart Mill and Jeremy Bentham. Summary 123 Please keep positive. what the best rule is. Most people equate good with pleasure or … The Elements of Moral Philosophy Embedded in Accounting Practice: Utilitarianism 121. Using Moral Philosophy Principles as a Resource to Make Accounting Decisions 119. Toward an Ethical Framework in Accounting Practice 117. /> The Deontologist's Side A deontologist claims that a person is bound by duty or constraints not to do certain things, which are morally wrong per se, more than to produce an effect perceived as good (Johnson, 1996). It … Ethics in Accounting 1. Utilitarianism John Stuart Mill 1: General remarks most scornfully reject its authority. Moreover, it is the idea of utility that conflicts with not only the fundamentals found in accounting but also Utilitarianism. ETHICS IN ACCONTING ETHICS Ethics, sometimes known as philosophical ethics, ethical theory, moral theory, and moral philosophy, is a branch of philosophy that involves systematizing, defending and recommending concepts of right and wrong conduct, often addressing disputes of moral diversity. The object of this work is to describe in detail the ethics systems of deontology and utilitarianism and to evaluate each system in respect of the organizational culture of the accounting profession and the AICPA Code of Professional Conduct. ?deontology and utilitarianism. Utilitarianism has most relevance to “helping behavior” where the agent's action is parametric, that is, the behavior of others can be taken as given. A section of the paper requires that I evaluate utilitarianism and deontology with respect to the organizational culture of the accounting profession. Such a cost-benefit analysis should be impartial — In other words, a decision should equally consider the effects on everyone with no special treatment for your friends, family, or self.. A classic example of utilitarian logic is called the Trolley Problem. Editor’s note: This article is part of a series that samples accounting research and distills key findings for busy practitioners and preparers. Discussion Board Forum 3 Utilitarianism and Deontology Utilitarianism We have been studying ethics utilitarianism and Deontology. The main difference between Kantianism and Utilitarianism is that Kantianism is a deontological moral theory whereas utilitarianism is a teleological moral theory.. Ethics Systems in Accounting: Comparing Deontology and Utilitarianism Ethics are crucial to the accounting profession and the business world, so choosing an ethics system to base your moral decisions on is extremely important. Deontology and Utilitarianism in the Accounting Profession The American Association of Public Accountants first implemented ethical rules in 1905. Both Kantianism and utilitarianism are ethical theories that express the ethical standard of an action. Utilitarianism emphasizes the consequences of actions when evaluating their morality. In teleological theories, (moral) right is derived from a theory of the (non-moral) good, or what is good or desirable as an end to be achieved. Those who hold the deontology view are of the argument that actions tend to be immoral or moral without taking into consideration their consequences. The three major approaches in normative ethics identified are virtue ethics, deontological and utilitarianism (Kraut, 2012), but in this paper the focus is on the two major one proposed for the accounting profession – deontology and utilitarianism. Utilitarianism in Warnock, M ed. The use of utilitarianism is a controversial subject for many people, some believe by using it, it can bring happiness to the majority of society, others say by using utilitarianism it can take away peoples own judgment making our society unjust. Ethics Systems Of Accounting : Comparing Deontology And Utilitarianism 1482 Words | 6 Pages. Utilitarianism is the ethical principle that considers an action to be morally right or wrong based solely on the consequences that result from performing it. These summaries explain the implications of a wide range of research and give CPAs the opportunity to apply the results in day-to-day activities. Use at least 1 credible, reliable source. Enron And Utilitarianism. Since then, accounting ethics has been heavily scrutinized. You may also use scholarly books written on those ethical systems. It is interesting to note that according to utilitarianism, utility is all about the result of an action. 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