Ethical Reasoning Method Bases for Making Ethical Judgments

Ethical Reasoning Method Bases for Making Ethical Judgments

Teleology Deontology Justice Virtue Ethics

Egoism

Enlightened Egoism Utilitarianism Rights Theory

 

Ethical Judgments

Defines “right” behavior by consequences for the decision maker

Considers well-being of others within the scope of deciding on a course of action based on self-interest.

Evaluates consequences of actions (harms and benefits) on stakeholders

Considers “rights” of stakeholders and related duties to them.

Treats people as an end and not merely as a means to an end.

Universality Perspective: Would I want others to act in a similar manner for similar reasons in this situation?

Emphasizes rights, fairness, and equality.

Those with equal claims to justice should be treated equally; those with unequal claims should be treated unequally.

Only method where ethical reasoning methods—“virtues” (internal traits of character)—apply both to the decision maker and the decision

Judgments are made not by applying rules, but by possessing those traits that enable the decision maker to act for the good of others.

Similar to Principles of AICPA Code and IMA Standards.

Act

Evaluate whether the intended action provides the greatest net benefits.

Rule

Select the action that conforms to the correct moral rule that produces the greatest net benefits

Problems with Implementation

Fails to consider interests of those affected by the decision

Interests of others are subservient to self-interest.

Can be difficult to assign values to harms and benefits.

Relies on moral absolutes—no exceptions; need to resolve conflicting rights

Can be difficult to determine the criteria to distinguish equal from unequal claims.

Virtues may conflict, requiring choices to be made.

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