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Running head: DEONTOLOGY AND UTILITARIANISM 1
Accounting Profession - Deontology and Utilitarianism
Joe R. Estrada
Liberty University
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Sharon, you did an excellent job in interpreting the true meaning of both articles in your
essay. I’m in agreement with your detail description of each article; please allow me to build on
your well written paper with some on my understanding of the articles.
Deontology and Ethics: Ethics as Obedience to Duty and God
The article looks at what constitutes deontological ethics such as definition, a motivation
of moral duty, the science of duty, examples of deontology, types of deontology ethics,
conflicting moral responsibilities, questioning moral duties, and which morals to follow (Cline,
2018). Deontology is a theory that refers to actions instead of actions in determining if something
is morally right or wrong. The theory focuses on duties and obligations as the drivers of morality.
The author of the article emphasized the need for true motivations in doing a moral act, but the
motivation should never be a justification of the action. According to Geisler (2010) “describing
human behavior is the task of sociology, but prescribing human behavior is the province of
morality (p.17). Moral obligations and duties are absolute in deontology ethics, and they never
change with any given situation. Examples of deontology prove that deontologist and
consequentialists will take almost different or opposing stands in solving an ethical issue. In
addition, the consequentialists have more options in making decision on ethical issues than
deontologists because the theory allows for relativism. The different types of deontology ethics
such as divine command, rights theories among others are based on the principle of the
universalism of duties, values, and rights. When deontologists are faced with conflicting moral
duties, they are caught up in a quagmire due to absolutism.
The article is well elaborate on what is deontology and has provided good examples that
clearly distinguish it with utilitarianism. The topic on “what morals to follow?” in deontology is
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debatable if the principle of absolutism stands. The author argues that duties that were valid in
the 18th century might not be adequate today. However, this is untrue as especially on Christian
ethics that are created by God. Christianity clearly states that God does not change meaning His
laws and duties do not change too. On the other hand, the statement by the author is only true if
he is referring to the laws and duties made by man as laws that were present in the 18th century
such as slavery laws no longer exist today.
Ethics Theories: Utilitarianism vs. Deontological Ethics
Utilitarianism or consequentialism is a theory that refers to the outcome and not the
action when determining if an act is morally right or wrong (Geisler, 2010). Utilitarianism goes
against the core principles of deontology as it does not recognize the correctness or morality of
actions but the consequences. Consequentialists believe there is nothing such as absolute values
or duties in making moral decisions because maximum utility, satisfaction, and pleasure should
be sought in decision-making. The author notes that deontology is preferred to utilitarianism as
the latter justifies immoral things (Moreland, 2009). Even though deontology is preferred,
Utilitarianism comes to its rescue when there are conflicting morals. Utilitarianism proposes
maximizing the utility, which means the individual, has to choose the lesser evil when faced with
conflicting morals. Deontology ethics believes humans have an intrinsic value thus should be
treated as an end in themselves which is not the case in utilitarianism.
The author notes that consequences assist in determining duty but does not make
something a duty. The statement is a bit of an oxymoron because the duties are purely derived on
their expected outcomes and not anything else. For instance, when legislators enact laws, they
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intend to achieve a particular end and this that sense, meaning or authority to the duty. Therefore,
these two theories borrow from each other, as they are not mutually exclusive in application.
Accountant’s Ethics-Codes and Biblical Perspective
Several accounting organizations promote high standards of ethical behavior. For
example, the American Institute of Auditors (AICPA), this is a professional organization for
accountants. Its’ Code of Professional Conduct emphasizes the commitment of CPAs to serve the
public interest, and their duty to act with objectivity, independence, and professional care
(Duska, Duska, & Ragatz, 2011). Formalized moral codes can help resolve various situations.
However, some situations are quite complex, and codes don’t provide clear guidance.
Fortunately, ethicists have organized structures to investigate ambiguous ethical situations.
Christian ethics leans toward deontology, however if professionals take to heart the
following scripture “Whatever you do, work at it with all your heart, as working for the Lord, not
for human masters” (Colossians 3:23, NIV), will in doing so find themselves making moral
decision without feeling inadequate.
,
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References
Cline, A. (2018). Can Deontology Teach You to Be Ethical Without God? Retrieved from
https://www.thoughtco.com/deontology-and-ethics-249865
Duska, R. F., Duska, B. S., & Ragatz, J.A. (2011). Accounting Ethics (2ed). Malden, MA:
Wiley-Backwell Publishing Ltd.
Geisler, N. L. (1989). Christian ethics: Options and issues. Grand Rapids, MI: Baker
Academic.
Moreland, J. (2009). Ethics Theories: Utilitarianism Vs. Deontological Ethics - Christian
Research Institute. Retrieved from https://www.equip.org/article/ethics-theories-
utilitarianism-vs-deontological-ethics/
