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two absolutist positions
appear 
incompatible
? For example, is it permissible 
to tell a lie in order to save an innocent life?
(d) 
A theory can be 
true according to a relative framework 
as well as true according to an absolute 
framework. What differs is the nature of the framework and not the truth of the statement. 
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PART F: PROFESSIONAL ETHICS IN ACCOUNTING AND BUSINESS 
 
484
 
3.4 Rights and virtues 
The idea that individuals have natural 
inherent rights
that should not be abused is a further, long-
established influence on Western ethical thinking and one that has led to the development of law to 
protect certain 'human rights'. 
 
Virtue ethics
continues to exert a subtle influence. The idea is that, if people cultivate 
virtue
, their 
behaviour is likely to be inherently ethical. Today it is suggested that managers should attempt to 
incorporate such virtues as firmness, fairness, objectivity, charity, forethought, loyalty, and so on into 
their daily behaviour and decision-making. 
QUESTION 
Categorical imperative
 
Is the statement below correct or incorrect? 
'In Kant's approach to ethics, it is important to consider the consequences of an action in order to 
determine whether it is right or wrong.' 
ANSWER 
This statement is incorrect. Kant believes that certain rules must be obeyed no matter what the 
consequences may be. 
 
3.5 Social attitudes 
Social attitudes, such as a belief in the merits of education, progress through science and technology, 
and fair competition, are significant for the management of a business organisation. Other beliefs have 
either gained strength or been eroded in recent years. 
(a) 
There is a growing belief in preserving and improving the quality of life by reducing working 
hours, reversing the spread of pollution, developing leisure activities, and so on. Pressures on 
organisations to consider the environment are particularly strong because most environmental 
damage is irreversible and some is fatal to humans and wildlife. 
(b) 
Many pressure groups have been organised in recent years to protect social minorities and under-
privileged groups. Legislation has been passed in an attempt to prevent racial discrimination and 
discrimination against women and disabled people. 
(c) 
Issues relating to the environmental consequences of corporate activities are currently debated, and 
respect for the environment has come to be regarded as an unquestionable good. 
The ethical environment refers to justice, respect for the law and a moral code. The conduct of an 
organisation, its management and employees will be measured against ethical standards by the 
customers, suppliers and other members of the public with whom they deal. 
3.6 Ethical problems facing managers 
Managers have a duty (in most enterprises) to aim for profit. At the same time, modern ethical 
standards impose a duty to guard, preserve and enhance the value of the enterprise for the good of all 
touched by it, including the general public. Large organisations tend to be more often held to account 
over this than small ones. 
In the area of