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ACCA Strategic Professional · Strategic Business Leader · Professionalism, ethical codes and the public interest

Kestrel Foods' finance director discovers that a supplier's product has a minor defect that could harm a few customers. She argues the product should be withdrawn at once because the company has a duty to protect customers whatever the cost or commercial consequence, and rules must be followed regardless of outcome. Which ethical approach does her reasoning reflect?

Her reasoning is deontological. She bases the decision on a duty to protect customers and on following rules whatever the commercial outcome, rather than weighing consequences. Consequentialist approaches would compare the overall costs and benefits of withdrawal instead of treating the duty as absolute.

  1. ADeontological (duty-based) ethicsCorrect
  2. BConsequentialist (utilitarian) ethics
  3. CEthical relativism
  4. DEthical egoism

Explanation

Deontological ethics judges actions by whether they conform to duties and rules, irrespective of outcomes. Her insistence on withdrawal whatever the cost shows duty taking priority over consequences. A consequentialist would weigh the costs and benefits instead.

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