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Running head: DEONTOLOGY AND UTILITARIANISM PERSPECTIVES 1
Deontology and Utilitarianism Perspectives
Joe R. Estrada
Liberty University
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DEONTOLOGY AND UTILITARIANISM PERSPECTIVES 2
Angie, your paper eloquently identified the details of the two articles your paper is based
on. In reading the articles myself I agree with your assessment of the characteristics of each
article expressed in your writing. Allow me to incorporate some of my understanding of the
articles with your paper, and also address the accounting profession dilemma. I would also like to
comment on the selection of the scripture you used, it certainly covered a board aspect of society,
and how we are reminded of God’s absolute guidance.
Duty, Kant, and Deontology
Misselbrook (2013) looks at deontological ethics and how Immanuel Kant espoused it.
Kant believed that responsibilities and obligations do not emanate from religion or any other
source but rationality or reason. In using this statement, it means that Kant did not believe that
any god or religion could be a reputable source of duty if they are not based on reason.
Nevertheless, Kant is in agreement with Christian ethics that some duties are absolute and they
belong to the categorical imperative. For instance, lying can never be moral even if the outcomes
are meant to save someone’s life. The author further focuses on Kant’s two formulations of the
categorical imperative: universality of acts and treating people as an end in themselves.
Deontologists face a difficult time when faced with a conflict of duties that belong to the
category of imperatives.
Taking Stock of Utilitarianism
Crisp (2014) discusses the different perspectives of the three leading proponents of
utilitarianism: Sidgwick, Bentham, and Mill. Bentham formulated the theory of happiness or
utility where happiness means predominance over pain. Bentham was an opponent of religion,
and he developed the hedonistic principle to measure the moral status of any action. Mill, a
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student of Bentham, struggled with reconciling the complexities of utilitarianism developed by
his teacher, especially the ‘higher’ pleasures. Bentham and Mill had two points of departure: Mill
factored both quality and quantity of pleasure, but Bentham only factored the quantity. Secondly,
Bentham’s utilitarianism was based on acts while Mill’s was based on rules. Sidgwick focuses on
the primacy of utilitarianism over other theories. He asserts that absolute interpretation of
values/duties and reliance on intuition is often vague and can lead to an ethical dilemma that can
only be solved using utilitarianism. Sidgwick protects utilitarianism by noting it is an esoteric
doctrine, as not all need to understand it – if something brings maximum pleasure to and it is
seen as a false belief, then perpetuating the false beliefs in the right thing to do.
Accounting and Biblical Perspectives
Accounting is an applied specific economic science. In these sciences, the human factor
plays an extremely important role. Concerning accounting, it means that no assessment of the
reliability and sufficiency of information generated in the accounting system can be made
without taking human factor into account. According to Duska, Duska, and Ragatz (2011)
describe deontology as the “ethics of virtue or character, addresses the question of what a person
should be or become, rather than to question of what a person should do”(p. 66).
As business or professional leaders, one's business will mirror one's qualities and
character with the goal that others can live by your precedent. Set high standards, and lead by
honesty. A leader’s hard-working attitude will expand moral and success will pursue. The
following scriptures are excellent words that all business and profession leaders should adhere.
“A good name is more desirable than great riches; to be esteemed is better than silver or gold”
(Proverbs 22:1, NIV). “Do not conform to the pattern of this world, but be transformed by the
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renewing of your mind. Then you will be able to test and approve what God’s will is—his good,
pleasing and perfect will” (Romans 12:2, NIV). The Lord is absolute; therefore we as Christian
business leaders must do what is right for other and for ourselves.
References
Crisp, R. (2014). Taking stock of utilitarianism. Utilitas, 26(3), p.231-249. Retrieved from:
doi:http://dx.doi.org.ezproxy.liberty.edu/10.1017/S0953820814000090
Duska, R. F., Duska, B. S., & Ragatz, J.A. (2011). Accounting Ethics (2ed). Malden, MA:
Wiley-Backwell Publishing Ltd.
Misselbrook, D. (2013). Duty, Kant, and Deontology. British Journal of General
Practice, 63(609), p.211-211. Retrieved from Liberty University library: doi:
10.3399/bjgp13x665422
