ICAEW SE · Chapter 6 · Question 3 of 10
A finance manager refuses to backdate a contract, even though doing so would help the company meet a target and harm no-one, because she believes that misrepresenting facts is wrong in itself. Which ethical approach is she applying?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Deontological ethics
Explanation
Deontological ethics judges actions according to duties and rules, regardless of their consequences. The manager regards misrepresentation as wrong in itself, even if the outcome seems harmless. Teleological approaches, including utilitarianism, would instead focus on the consequences of the action.
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