SESSION 5

[Marvellous]

1.Describe and distinguish between deontological and teleological/consequentialist approaches to ethics

2.Explain in an accounting and governance context, Kohlberg's stages of human moral development

Martha

[ldhirani]

Deonotological approach to ethics is based on fixed principles i.e. tat any decision taken would only consider the motivation behind the action and tat if u are doing something good then its outcomes would also b good.

Kant provided with 3 imperatives
IMPERATIVE #1 Principle of Consistency
Treat others as you want to be treated.Place urselves in others shoes.(empathy)

IMPERATIVE #2 Principle of Human Dignity
Dont treat ppl as objects wen u r performing ur duty.Dont b selfish.Find ends in ppl i.e. try to benefit them rather than using them as means to achieve something

IMPERATIVE # 3Principle of Universality
Dont take any such action which if made public can disgrace you or embarass you.

On the other hand a consequentialist approach goes towards the decision being based on the outcomes of the action.an action mite b amended if the outcomes r good (wen action is amended).
2schools of thought
EGOISM
What is best for me?
Self interest
watever benefits me..
the I personality trait

UTILITARIANISM
Greatest good for the greatest number of ppl
majority concerned

[Vivienne]

Question 1

Deontological

it is sometimes reffered to as non consequentialist.it is a branch of logic that deals with the formalisation of ethical concepts.This approach is based on the theory proposed by Immanuel Kant.

It suggests that whether an action is right or wrong is not dependant upon the outcome of the decision.instead what is important is the motivation or principle.

This approach is therefore based on ethics/morality.the right or wrong of the action is determined by looking at the moral altitude behind that action.


Teleology

also known as consequentialist approach.
it states that motivation for the action is not important instead if the action results in benefit then it must be good.it has two views egoist and utilitarian views.an egoist asks 'is it good for me' sort of self centered
utilitarian asks is it good for society or the majority


Question 2

Kohlbergs moral development theories relate to the thought processes people go through when making ethical decisions.
This development is in 3 levels of moral development with two stages within each level.

1.Pre conventional Morality
stage 1 obedience and punishment orientation
individuals will see ethical decisions in terms of the rewards and punishment that will result

stage 2 individualism

individuals will see ethical decisions in the end as acting in their own best interests.each individual if free to pursue their own personal interest.

stage 3 Good interpersonal relationship
at this stage individuals tend to live up to what is expected of them by those they are surrounded with .

stage 4 maintaining social order
at thsi stage individuals tend to operate socially rather than just people that surround them.this means complying with the law.this respondent becomes more concerned with society as a whole.

stage 5 social contract and individual rights
at this stage individuals begin to think about society as a whole or take a prior to society approach.the individual does not favour breaking laws.when a company makes voluntary disclosures about its products or activities yet not required to do so by lawis indicative of a social consciousness

stage 6 Universal principles
this stage defines the principles by which we achieve justice.the principles of justice requires us to treat claims of all parties in an impartial manner respecting the basic dignity of all people and individuals. the principles of justice are therefore universal as they apply to all.

[Marvellous]

1.Describe and distinguish between deontological and teleological/consequentialist approaches to ethics

Deontological Approach

This is concerned with the application of universal ethical principles in order to arrive at rules of conduct. This is based on Kantian theory.
It is sometimes referred to as non - consequentialist.
The right or wrong of an action is based on the moral attitude behind that action and not the outcome. What is imporatant is the motive behind the action.

An action can only be correct if it satisfies three maxims under the categorical imperative

A. Consistency
An action should be able to be applied worldwide. Eg lying is immoral because it leads to deterioration of society.

B. Human dignity - slavery
Do not treat humans as a means to an end but as the end itself. They are not objects like chairs.

C. Universality
Actions should be taken such that they benefit the society. If one is uncomfortable to publicise an action, then it may have doubtful status

Teleology
Also referred to as consequentialist approach
It has two views:-
Utilitarianism - what is best for the greatest number more or less like democracy.
Egoism - what is best for me

The rightness of an action is judged by quality of an outcome. If good outweighs bad then the action is pursued

2.Explain in an accounting and governance context, Kohlberg's stages of human moral development

There are three stages

1. Pre-conventional
Obedience and punishment orientation
Reward or be punished for your action. The focus is not on the action but the consequences.
Individualism and exchange
Self Interest. Limited interest in others.
You scratch my back I will scratch yours

2. Conventional
Good interpersonal relationships
Good boy or girl mentality
There is a move from unquestioning obedience to a concern for good motives.
An employee would justify the use of the company,s telephone and email facilities because everyone else was doing it.

Maintaining social order
What is best for the general public (democracy?)Concerned with the society.

3. Post - conventional
Social contracts and individual rights
Having a social cociousness as to what the society expects from you. It may not be required by law or regulation

Universal principles
The principles of justice guide us towards decisions based an equal respect for all

Overall, Kohlbergs is about:-
Level 1 - self
Level 2 - Expectation from others
Level 3 - Compliance with law