School of Business
Primary Subject Area
Business Administration, Accounting
ethics, corporate responsibility, utilitarianism, accounting, upper-level management role, utilitarian conflict in accounting, Biblical principles in accounting
Masten, Katherine Y., "Organizational Ethics in Accounting: A Comparison of Utilitarianism and Christian Deontological Principles" (2012). Senior Honors Theses. 276.
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.