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ACCA Applied Knowledge · Business and Technology · Ethical conflicts and dilemmas

A director says: 'We should choose the option that produces the greatest overall benefit for the greatest number of people, even if a small group is harmed.' Which ethical approach does this reflect?

This reflects the utilitarian approach. It judges an action by its consequences and favours the option giving the greatest overall benefit to the greatest number, even if some people are disadvantaged. Deontology instead focuses on duties and rules, and virtue ethics on the character of the decision maker.

  1. ADeontological approach, based on duty and rules
  2. BUtilitarian approach, based on consequencesCorrect
  3. CVirtue ethics, based on personal character

Explanation

The utilitarian approach judges actions by their outcomes, seeking the greatest good for the greatest number. A deontological approach focuses on duties and rules regardless of outcome, and virtue ethics focuses on character.

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