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Running head: DEONTOLOGY AND UTILITARIANISM 1

DEONTOLOGY AND UTILITARIANISM 7

DEONTOLOGY AND UTILITARIANISM Comment by R. Scott Stultz: Your title page is not properly formatted (in APA format). Please review the resources provided by the LU writing center to assist you with the proper formatting of a title page in APA format.

Liberty University

Timothy Jones

Stultz, Scott

ACCT 340

7/23/20

Introduction Comment by R. Scott Stultz: The title of the paper (as stated on the title page) should go on the first line of the body of the paper. It should be centered in regular font, and it replaces the Introduction heading.

Medical ethics is believed to be a vital branch of philosophy related to moral, which deals with the conflicts related to the duties or obligations and their expected outcomes. The two strands of decision-making ethics are known as utilitarian and deontological. In the utilitarian approach, outcomes determine the greatest benefit and mean expected for the greatest number. In the deontological approach, consequences/outcomes might not be able to justify the means to achieve it. In other words, utilitarianism is society-centred while deontology is patient-centred. Each of them has its benefits and disadvantages even though they contradict each other. Discontentment and frustration have been observed from the deontological practice to the utilitarian approach. Practitioners and Accounting systems ought to balance these strands to make things better when the medical practice is concerned. Comment by R. Scott Stultz: There is too much space between the paragraphs in the paper. You should only have a regular double space between each line in the paper. That includes within a paragraph and between paragraphs and between headings and paragraphs. You must turn off that feature in Word to avoid this error. This comment applies throughout the paper, but I am only going to mark it here. Comment by R. Scott Stultz: The paper was supposed to focus on ethics for the accounting profession, not medical ethics. While the ethical constructs are similar, the application is much different. Please review the assignment instructions for more details. Comment by R. Scott Stultz: Any specific information like this should be accompanied by an in-text citation referring to a scholarly source. This comment applies throughout the paper, but I am only going to mark it here.

Literature Review

Ethics tells about the good practices and deals with the dilemmas related to the obligations and their outcomes. They are based on justice, nonmaleficence, beneficence, and autonomy. Modern ethics is all about the dilemmas related to the context of autonomy and the principles related to confidentiality and informed consent. Ethics is about actions, decisions, and choices as per the duties and obligations of the accountants in the best interest of their clients. Ethical practice is believed to be a straight forward approach when one wants to have proper decision-making. Even though the definitions are easy to understand, but still exceptions arise in each case when the account offices are concerned. For example, a situation of a breach in confidentiality may arise when the accountant owes his duty to both society and his client. (Mandal, 2018) Also, the practice of informed consent and autonomy may be breached in case of an exception when the client needs to get out of a situation, and he wants the accountant to give the best possible route even if it goes against the legal boundaries. So the two arms or strands should be taken into consideration while making the decisions. In deontological ethics, obligations or duties are of prime importance while in utilitarian ethics, outcomes justify the ways or means to achieve it. Comment by R. Scott Stultz: Period follows the in-text citation. It does not go before it. This comment applies throughout the paper, but I am only going to mark it here.

As far as the utilitarian approach is concerned, the decisions are made based on the greatest amount of benefits that can be given to the greater number of people. This approach is also known as the consequentialist approach as the outcomes determine the intervention's morality. This approach can cause harm to a few people, but most people would be getting advantage of it. This approach is as per the calculated harms or benefits for intervention or action, and the evidence is always associated. (Bertram, 2018)An example of this approach is to help the clients who are in the office for the accounts related help, but the workers have limited time and resources available. So they would choose to help those people first who are dear to them. This ideology and perspective are applicable on an individual level where the consequences caused by the decision made might cause benefits to the single person. Still, it might have the same effect when the same decisions are applied to the whole societies or a large group of people. So the decision is made according to the individual interests so that only the person making the decision would have to deal with it and others won't have any effect from it. The two variants are the rule and act utilitarianism. The act is about the decision mace for each person as per the harms and benefits promoting overall good outcomes. Each decision made for the client is as per the balanced arms and benefits regardless of the experience and evidence. The method is prone to bias and would waste a lot of resources and time in making the decision. In rule utilatirnism, no calculations or prediction of harm or benefit is performance. These decisions are made as per the evidence; hence it is considered to be better as compared to act utilitarianism. (Chan, 2018) Comment by R. Scott Stultz: This example is more common in medical settings with treating patient when you have limited resources and time. It is not generally one of the ethical issues by accountants. Comment by R. Scott Stultz: While it is not technically wrong, most formal writing should avoid contractions. They can be confusing to non-English speakers. Write out the two words instead of using the contraction. For example: Do not instead of don’t. Comment by R. Scott Stultz: Made?

As per the rule approach, the morally right decisions as per the predefined rules and codes causes better outcomes. Even though this phenomenon seems to be appealing, but still, the clients feel to be restrained when they have to wait for their turn, and they are in some sort of emergency. Both of the previously mentioned rehearses are acceptable and have various applications; a portion of the issues require one methodology while different difficulties require the other methodology. It is smarter to pass judgment on the situation first and consider factors like if the choice to be made will be for a solitary individual or should it advantage the entire society. (Kahane, 2018) At that point, another trading off elements ought to likewise be thought about while choosing so as well as can be expected to be accomplished. The issues can be accommodated when the clients are dealt who want to play their role in the decision-making process. At the same time, the moral dilemmas might be incompetent like those who are not able to make the decisions for themselves due to some medical conditions or they are being refrained from doing so for personal reasons. The dilemmas can be taken care of in both legal and ethical manner if the client is serious about the decision making, and he wants to have proper consultation before taking the next step.

As opposed to the utilitarian concept deontology is considered to be e duty ethics where morality is all about the nature of the action, e.g. irrespective of the consequences harm is unacceptable. It is widely referred to as Kantian deontology as it was introduced by a philosopher named Immanuel Kant. The decision made based on the Delta Regi might be good in favour of a person, but it is not necessary that the outcomes would be good if the decision is made for the whole society. Contraction or relation between an accountant and their client is natural, and almost all the professions consider this approach. The contact of negligence arises when the dental surgical practice is breached. These traditions compel the accountants to take better care of their clients. Not only that, but societies also make the best decisions based on the benefits of the society as a whole which ultimately leads towards better consequences. This approach is different from the previous one as the decisions and actions are made based on the benefit of the whole society rather than benefiting a single individual. Some of the harm is acceptable in this perspective if it is causing benefit to the greater number of people. Some of the sacrifices are considered to be necessary when this approach is being discussed. Politicians, accountants, hospital managers, and health professionals usually go along with this approach. As per the utilitarian perspective time, money, energy resource, and health care system are finite, so they are needed to be used in the best way possible so that the society can get the maximum benefit from it. These are executed with guidelines and furnish rules. Some harm is acceptable by utilitarian ideology while it is cheese good for the greatest number. A bigger firm would get its time first when it needs consultation, and a smaller firm might have to wait.

As per the perspective of deontology utilitarian generalized the rules or guidelines while there are still many exceptional cases where the guidelines might not be applicable. Negligence to the utilitarians can be caused by the derivation of action from the guidelines. Search sorts of conflicts are encountered in the accounting profession. (Konvay, 2018)Also, the involvement of a third party can affect the confidentiality between the client and the accountant. Both of the above-mentioned practices are good and have different applications; some of the dilemmas require one approach while other dilemmas require the other approach. It is better to judge the scenario first and consider factors like if the decision to be made is going to be for a single individual or should it benefit the whole society. Then other compromising factors should also be taken into consideration while deciding so the best outcomes can be achieved. Comment by R. Scott Stultz: Your paper is missing two major elements. First, you did not provide a discussion/analysis of the two systems with regard to the Christian worldview. That would include biblical quotes/examples to support the discussion/analysis. Also, you did not include a discussion of the AICPA Code in your analysis. That was one of the requirements listed in the assignment instructions. Those two items were integral to your paper. Please review the assignment requirements and email me if you have any questions.

Conclusion

Traditional studies related to moral analytics has disclosed that utilitarian and deontological inclinations are exclusive when one wants to apply both at the same time. While the recent studies have further informed as per the discission process using the approach of analytics that the inclination toward ideology might take place due to the absence of inclination to another. The studies are done in the relation of deontological inclinations with perspective taking, religiosity, and empathy. At the same time, the reduction in cognitive load and moral concerns are linked with the inclinations related to the utilitarian. In conclusion, both deontological and utilitarian perspective has their significance in both the accounting profession as well as when the daily lives are being talked about. In the studies presented above, it is evident that the deontological perspective is being counter demanded by the utilitarian perspective and hence the moral and ethical scenarios. A balance between these two ideologies would bring better justice and harmony to both the accounting profession as well as the daily decision making.

References Comment by R. Scott Stultz: This should be centered. Also, none of your references are in APA format. Each one contains at least one error. Please review the resources provided in by the LU writing center to assist you with the proper formatting of the references section of the paper. Please let me know if you have any questions after reviewing those resources.

Mandal, J., Ponnambath, D., & Parija, S. (2016). Utilitarian and deontological ethics in medicine. Tropical Parasitology, 6(1), 5. doi: 10.4103/2229-5070.175024

Bertram, (2018) What makes moral dilemma judgments “utilitarian” or “deontological”?. (2020). Social Neuroscience. Retrieved from https://www.tandfonline.com/doi/abs/10.1080/17470919.2016.1248787

Conway, P. (2019). Not all who ponder count costs: Arithmetic reflection predicts utilitarian tendencies, but logical reflection predicts both deontological and utilitarian tendencies. Cognition, 192, 103995. DOI: 10.1016/j.cognition.2019.06.007

Guy Kahane. (2017) Sidetracked by trolleys: Why sacrificial moral dilemmas tell us little (or nothing) about utilitarian judgment. (2020). Social Neuroscience. Retrieved from https://www.tandfonline.com/doi/full/10.1080/17470919.2015.1023400

Chan, C. (2016). Effects of dilemma type, language, and emotion arousal on utilitarianvsdeontological choice to moral dilemmas in Chinese-English bilinguals. Asian Journal Of Social Psychology, 19(1), 55-65. DOI: 10.1111/ajsp.12123