Utilitarianism Utilitarianism is a teleological ethical system that places concern upon actions that bring about the greatest

good for the greatest amount of people. An individual utilizing utilitarianism will evaluate potential actions, consider the results each action will produce, and then choose the action that will appease a majority of the individuals affected. Authors Duska and Duska (2012) describe a utilitarians thought process, Take any action. Compute the benefits and harms of the consequences for everyone affected. If the action brings more total happiness than unhappiness for more people, it is justified. If it causes more total unhappiness for more people, it is wrong. Essentially, a utilitarian conducts a cost-benefit analysis before taking action in any given situation. If the action creates a benefit for the majority, the action is ethical. If the action produces harm for the majority, the action is unethical. Further, if an action brings about a greater good for the majority but does not bring about good for the individual, the individuals concerns are set aside and the greater action is still taken. Actions are deemed good or bad based upon the end result the actions produce. Deontology Deontology is a duty centered ethical system that believes that every action possesses inherent and intrinsic value. Under Deontology, overarching rules determine whether or not an action should be taken, regardless of the perceived results. Steadfast, unchanging rules determine what is right, just, and ethical. Deontology directly contradicts the theory of Utilitarianism, as the theory states that circumstances and end results do not determine the course of right or wrong action. Under Deontology,

individuals are held to a higher level or ethical standards, as they are held accountable to unchanging rules instead of temporal personal judgment. Utilitarianism, Deontology, and the Accounting Profession Accountancy is a profession wholly reliant on public trust. In order to gain and sustain this public trust, accountants and CPAs must adhere to transparent, steadfast, and universally adopted rules and guidelines. Standards and requirements within the accounting profession must be specific, steadfast, universal, and unchanging. If the profession lacks universal unanimity, public trust will diminish and the accounting profession will be perceived as unethical, unorganized, and untrustworthy. Thus, as a profession dependent on obedience to rules and standards, the accounting profession is closest to a Deontological, or duty based, ethical system. The AICPA Code of Professional Conduct is the prominent source of rules and guidelines for professional accountants. Further, it is imperative that an individual within the accounting profession practice professional, rather than personal, judgment. Under professional judgment, an individual is required to adhere to the standards and rules within the profession he or she practices. Under personal judgment, emphasis is placed upon an individuals desires, conclusions, and emotions. As an individual that is responsible to both clients and the general public, it is essential that a CPA practice professional judgment through adherence to a universal standard, such as the AICPA Code of Professional Conduct, rather than personal beliefs and emotions. Professional judgment is also compatible with a Deontological ethics system, rather than a Utilitarian view.

Finally, as a Christian in the public accounting profession, one must determine whether Deontology or Utilitarianism is compatible with a Christian worldview. The Lord established earthly authorities, such as churches and governments, to which all believers must adhere. The English Standard Version of Romans 13:1 states, Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. The AICPA Code of Professional Conduct and standards within the accounting world fall into the realm of worldly guides and authorities by which all Christians must abide. Thus, based upon a Christian worldview, a Deontological, or duty based, ethical system is compatible with the professional accounting world.