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

Lumen plc's board is deciding on a controversial restructuring. The chair says: 'Before we vote, ask whether we would be content for every company in our position to act this way, and whether we are treating employees merely as a means to higher profit.' Which approach does the chair's test most closely follow, and what does it imply for the decision?

The chair is using Kantian deontology. The test asks whether the action could be adopted as a universal rule and whether employees are treated as ends in themselves, not merely as a means to profit. So higher profit alone cannot justify the restructuring.

  1. AUtilitarianism; the option with the highest total net benefit should be chosen even if employees are treated harshly
  2. BKantian deontology; the action must be acceptable as a universal rule and respect people as ends, so profit alone cannot justify itCorrect
  3. CEthical egoism; the board should choose whatever maximises the company's long-term interests
  4. DVirtue ethics; the board should simply copy the behaviour of the most respected rival

Explanation

Asking whether the action could become a universal law and whether people are treated merely as means is Kant's categorical imperative, a deontological test. It implies profit alone cannot justify the decision. Utilitarianism is wrong because it focuses on aggregate outcomes, not the universality test or respect for persons.

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