Deontology and Utilitarianism Discussion Paper

Introduction

The paper explores the ideas and ethical obligations mainly applied in the accounting and the business field. Numerous theories have been posited on the issue of ethics in organizations and particularly in accounting. Such theories include the theory that describes the idea include human rights theory, postmodernism, libertarianism. Social contact, among others. Many of the theories date back to the era of Plato and Confucius and many ancient religions that were mainly based on philosophy (Duska, 2011). The United States has a continued culture of stakeholders being designed to create wealth. However, many people have continued to show sensitivity to some traditions that are unethical in pursuit of money and also wealth.  As a result, many people have continued to show less trust in professional accountants and the services they offer due to unethical behavior in the field. In practice, accountants always hold a responsibility in the public eye in that they are expected to hold responsibility in what they do and the business they conduct in an ethical manner. Accountants have to accept several responsibilities if they are to perform certain obligations. Due to this, it imperative for professional accountants to ensure that they diligently work either through providing they practice deontology or not focusing on the outcome of the consequences of the action or in utilitarianism, which ensures that they focus more on the issue (Duska, 2011).

Deontology or deontological ethics is the ethical theory that depicts an action’s morality to be based on whether the action is right or wrong rather than focusing on the consequences or the outcome of the action (Dougherty, 2011). The Bible supports the idea of deontology with the Ten Commandments affirming that there are absolute rights and wrongs, and it is morally to do what is right and not to do what is wrong. Through several verses, the Bible mentions the issue of moral absolutism; humans have God’s law in their hearts (Romans 2:14-15), humans are also obligated to fulfill the vow (Numbers 30:2), and God has given us a law to follow (Deuteronomy 6:1).  As such, the system allows people to have focus on what is right and avoid what is wrong. The system also allows people not to focus on the outcome of their actions but rather to remain vigilant on whether the action is ethically right or wrong.

Utilitarianism, on the other hand, is an ethical theory that concludes the action, whether it is right or primarily through focusing on the consequences of the work.  The theory is a version of consequentialism. The theory stands that the most ethical choice would produce the greatest good for the largest number (Freiman, 2013). The moral framework can be used to justify the actions of military forces or in times of war. It is also imperative in business since it accounts more on losses and benefits or profits. One limitation of the theory is that since it is impossible to predict the future, it would be hard to understand whether the consequences of the actions would be right or wrong. It also has trouble justifying rights or individual rights. There are different verses in the bible that have described and supported the idea of utilitarianism. In Exodus 1:15-21, God blesses the Hebrew midwives who save Israelites babies. Rahab also helped spies in order to keep her family in Joshua 2. Jesus also healed a person who had a withered hand on Sabbath in Mark 3:1-6. The theory concentrates more on what would be effective for the majority and focuses on the consequences of the actions rather than doing what is right or wrong.

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Deontology Ethics

            As discussed earlier, deontology ethics describes a situation where the main focus is on whether the action is right or wrong without much emphasis on the outcomes. The section will analyze the application of the topic in terms of the accounting profession’s organizational culture, and a Christian worldview on the issue (Geisler, 2010). The ethics of deontology mainly focuses on obligation and duties in the workplace. It is important to note that according to deontology, a person’s behavior can still be wrong, even if it leads to a desirable outcome (Dougherty, 2011). Similarly, a person’s action can be considered unsuitable, also when the desired result comes out positively. As such, people who practice deontology are left with a choice to be able to provide the satisfaction of legitimate claims. The concept for deontology can be described to be non-consequentialism and respects people’s ethics. The principle applied in this form of a situation stands out that people’s basis of judging should be based on the actions and not the consequences of the actions.

Accounting Profession’s Organization Culture According to Deontology Ethics

            We have already discovered that deontology ethics are of different dimensions. The theory holds that there can never be justifications of some choices in regard to their effects. Some of the choices can be morally prohibited despite them having potentially good consequences. The theory claims that it is imperative to confront an opportunity with a moral norm so as it would be right. As such, it is evident that, according to the theory, the morally right action is prioritized more than the good. Accountants are required by the theory to be able to adhere to the duties and responsibilities that they have been entrusted (Harcourt, 2013). The theory requires a person to be entitled to the obligation to analyze and understand an ethical dilemma. Thus, the main focus is the actions of the accountants rather than the consequences after that. If an accountant practices wrongdoings, this will be the focus, even if the actions were meant to ensure the productivity of the organization.

            AICP’s code of conduct ensures that some rules and principles are followed when dealing with deontology ethics. The regulations provide guidelines for professional performance while principles provide the frameworks of work. The AICPA or American Institute of the Certified Public Accountants is mandated to ensuring that certified public accountants have been employed in different fields that deal with public accounting.

A Christian worldview of Ethics

            Deontology ethics is mainly aimed at understanding the idea and intention behind the performance of a particular action. As such, it is possible to analyze the issue of deontological ethics in terms of how Christians’ values, rules, and viewpoints would describe. Before a person performs an action, it would be imperative that they think of the Christianity values­-or the righteousness or the wrongness of operation according to the Christian law (Geisler, 2010). Consider this, an accountant stealing money from an organization is considered a sin even if the payment is intended to help the poor. In Christian values, stealing would be wrong, also if its consequences would have a positive effect on a family or others. In the ten commandments, stealing is a sin, and as such immoral and as such, the low-income families should have faith in God that He will provide despite facing hunger, starvation, and probably even death.

Utilitarianism Theory

            Utilitarianism opposes the issue of deontology in that it mainly focuses on judgment to be based more on the outcome than the action. In broader terms, the theory accepts that it would be effective for a person to do a rather immoral behavior if the outcome would be a benefit to many. As such, an action is right or wrong based mainly on the consequences after that. The correct response is the one that produces the best utility or the best outcomes in people. Such an action would be understood to produce the best amount of satisfaction and happiness (Huemer, 2009). In the contrary, an effort would be considered wrong if it would produce less happiness or less utility among the people in society. As such, the action would be used to alleviate pain and produce happiness among the people involved. The main question that arises is whether accountants should be able to activities that might be aimed at delivering the greater good of the people even when the actions are producing the best for others or work while concurring with the rules and regulations set. Therefore, great and ethical goods can be provided when a person follows the set regulations.

A Christian worldview of Ethics

            Utilitarianism is a rather teleological theory that uses outcome to justify an action. As such, the method has many similarities with the teachings of Christianity but have also differing opinions. The first differing option is the fact that, according to the theory, an action can be considered good when it produces greater happiness and satisfaction among the people. Contrary, this can be different in Christianity’s view and law. This is because the teachings might be deontological in nature, like the Natural Law and the Decalogue (Geisler, 2010). As such, it is intriguing to note that are minimal comparisons that can be attributed between Christianity and utilitarianism. As such, it would be important to note that most of the time, an action would be defined and judged not by the result. For example, in the case of an accountant stealing to save people who are dying, the Christian Bible could be biased on the issue when one follows the Decalogue. Still, there are aspects in the Bible where the theory was applicable and even approved by God. However, the Bible can be seen to be highly based on the Deontological theory rather than utilitarianism.

Deontology Theory and AICPA Codes of Ethics

            I believe deontology is the most appropriate theory in the field of accounting as a profession. The code of professional conduct plays a vital role in ensuring that the rules and regulations have been set and are being followed. As professional accountants, it is imperative to establish a strong sense of belonging, professional obligation, and morals towards one another, their clients, and the whole society (Lisa Snyder CPA, 2017). As stated earlier, the AICPA code of ethics is mainly divided into both rules and principles, where the rules help mainly in ensuring that accountants are able to follow given guidance and are able to perform their services in a professional way. Principles are there to provide the frameworks to these rules. The theory ensures that people are judged by their actions rather than their consequences. As the accounting field is highly professional, it would be important to understand that any action might be risky to the overall performance of the organization.

            AICPA Code of ethics has six paramount requirements which include the responsibility. Responsibility requires an accountant to be responsible for their actions and the inevitable results. The code needs a person to be able to understand that any work will be evaluated in scrutiny and punishable accordingly. The second aspect is the serving the public interest. The public includes investors, clients, government creditors, debtors, among others. It would be imperative for an accountant to understand that their actions would be important when dealing with the public other than waiting for consequences at a later stage (Spalding, 2019). The third aspect is integrity. Integrity forms a core value in the works of public accountants. They are expected to behave in such a way that it would be commendable in the public eye. As such, their actions will have an effect on the organization’s reputation to the public rather than the results after that. The fourth aspect is the objectivity and independence, which can be seen as the accountant’s hallmark. With independence comes great responsibility, and the actions should, therefore, be commendable with such autonomy. The fifth and the sixth aspects are due care and scope and nature of services, respectively. As an accountant, they are always expected to be diligent and have appropriate of an action before performing. Accountants are also required to always be at per with the nature of services they are producing. As such, the code of ethics is important in giving an insight into the actions and as therefore maintaining deontological order at work.

Conclusion

            Both deontology and utilitarianism play a vital role independently in providing a framework that would be vital in any professional field. Through delivering an attribution with the Christian values, the theories are important in running our daily lives, despite the fact that they are seen as opposing each other in the context of fulfilling the religious obligation. The code of ethics in professional public accounting is important as it enables public accountants and organization to come up with standards that ensure employees provides a positive obligation to the public eye at any given moment. It is imperative for accountants to obey the necessary code of ethics at any given time. Through canvassing the two ethical systems, it makes it easier for one to come up with a conclusion as to which would best fit the accounting profession. Deontology’s moral system creates a space where agents would be able to develop a concern about what the public would view. As such, it is mainly aimed at fulfilling the demands of the duty. This helps avoid the alienating issues and the many applications witnessed with utilitarianism. As such, the main focus would be the moral obligation of individuals and their actions rather than the outcomes. Therefore, the system allows accountants to perform very minimal mistakes that would have an effect on the reputation and the culture of the organization.

References

Dougherty, T. (2011). Agent-neutral deontology. Philosophical Studies, 163(2), 527-537. doi:http://dx.doi.org/10.1007/s11098-011-9829-8

Duska, R. F. (2011). Accounting Ethics. Malden, MA: Wiley-Blackwell Publishing.

Freiman, C. (2013). Utilitarianism and Public Justification. Journal of Social Philosophy, 44(3), 250-269. doi:http://dx.doi.org/10.1111/josp.12033

Geisler, N. L. (2010). Christian ethics: Issues and options. Grand Rapids, MI: Baker Book.

Harcourt, E. (2013). ‘Happenings Outside One’s Moral Self’: Reflections on Utilitarianism and Moral Emotion. Philosophical Papers, 42(2), 239-258. doi:http://dx.doi.org/10.1080/05568641.2013.809867

Huemer, M. (2009). A Paradox for Weak Deontology. Utilitas, 21(04), 464-477. doi:http://dx.doi.org/10.1017/s0953820809990227

Lisa Snyder CPA, C. G. (2017). AICPA Proposal Raises the Ethical Bar: Incorporating International Standards into the Code of Professional Conduct. The CPA Journal, 4.

Spalding, A. D. (2019). A critical examination of the AICPA’s new “conceptual framework” ethics protocol. Journal of Business Ethics, 155(4), 1135-1152.