Utilitirianism Vs Deontological Ethics

Thesis:

Ethical behavior for accountant include morally positive traits such as honesty, fairness, equality, dignity, diversity. Each person develops many of the traits at home, and it shapes with individuals history, ethnic background, and culture. It is importatnt to see that each person has different sets of values that make him or her who they are; however, each of them also devides with the way he or she adhere to the moral rules, or think about rules as means that provides the best outcome. Utilitirianism and deontological ethical bahavior evalutates moral objective with different sets of reasoning; thus provide totally different outcome for accountant. Both ethical values use reasoning that weights moral objective, however, one …show more content…
American Institutte of Certified Public Accountants (AICPA) code of ethics suggests two important aspects principles and rules. Utilitirianism cannot possibly adequetly suffice these rules, because ones’opinon of better serve utility is too ambigues. In certain terms if one thinks that his or her conduct, no matter how immoral, serve better to achive the greates amount of utility, the ethics are not really prevelant in the decision making phase. Deontological ethical behavior ultimately serves the public better. The first section of the AICPA rules of conduct talks about self-governance, and the second part speaks to duty that accountants carry in order to serve public. Both rules are design to promote strong ethical standing in the times where rules and laws can be tainted with differences of translation, reading, and application. As it is known law itself is not easy to apply in every situation same way, thus the gray areas where one needs to apply his or her judgements moral plays greatest role in the decision making process. Since Christians already trying to obey the God’s laws of moral principle, the deontological view are then closely align with the Christian principles. One can argue that the principle of rule and judgement make the decision making process more delibate and fitting for situation at hand. Accountant faces many intriquing decision such as client ethical dilemma, business accounting processes, internal management decisions, and external pressures in business. All of those put them in many ethically charge situtaiton that need to be consisten across board. As explained in Biblical terms if one can carry out the responsibility of small importance with outmost moral obligation, then he or she will have a better success in more difficult areas. God loves such a thinking because He