Publication Date
Spring 4-16-2012
School
School of Business
Major
Accounting
Primary Subject Area
Business Administration, Accounting
Keywords
ethics, corporate responsibility, utilitarianism, accounting, upper-level management role, utilitarian conflict in accounting, Biblical principles in accounting
Disciplines
Accounting
Recommended Citation
Masten, Katherine Y., "Organizational Ethics in Accounting: A Comparison of Utilitarianism and Christian Deontological Principles" (2012). Senior Honors Theses. 276.
https://digitalcommons.liberty.edu/honors/276
Abstract
Within the field of accounting, there never seems to be a lack of conflict between an individual’s morals and the ethical responsibilities an employee has to the company. This paper will demonstrate many of these ethical conflicts within the field of accounting. It will also demonstrate how strong leadership and leaders who adhere to strong values and ethical systems will positively affect the relationship between employees’ ethical values and the application of their moral values to the company. A specific ethical dilemma that arises within accounting tends to be the utilitarian conflict. Since the greater good is accomplished in this system, personal responsibility and ethics lose importance. The role of utilitarianism and its consideration as the dominating moral philosophy in accounting practices, along with how Christians in the accounting field respond to ethical dilemmas, will also be discussed.
