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objectivity and final truth 
do have value – consider for example the ethical 
principle that we shall discuss later for accountants to be objective. 
(e) 
If it's valid to say that everyone's differing opinions are 
right
, then it's equally valid to say that 
everyone's differing opinions are wrong
.
3.3.4 Ethical absolutism 
Absolutism 
is the view that there is an unchanging set of ethical principles that will apply in all 
situations, at all times and in all societies. 
Absolutist
approaches to ethics are built on the principle that 
objective, universally applicable moral 
truths
exist and can be known. There is a set of moral rules that are always true.
Many absolutists would accept that some ethical truths may differ between different cultures. However, 
they would also believe in certain basic truths that should be common to all cultures (for example 'thou 
shall not kill'). 
3.3.5 Strengths of absolutism 
(a) 
Fundamentally the statement that 
absolute truth does not exist 
is 
flawed
. If it does not exist, 
then the statement that it does not exist cannot be true.
(b) 
Absolutism lays down certain unambiguous rules that people are able to follow, knowing that 
their 
actions are right
.
3.3.6 Criticisms of absolutism 
(a) 
Absolutist ethics takes 
no account of evolving norms
within society and the development of 
'advances' in morality; for example, development of the belief that slavery is wrong. 
(b) From 
what source
should absolutist ethics be derived? Should it be religion, universal laws, 
human nature? Whatever source is used, it is then possibly subject to human interpretation with 
the result that different views may exist on the same issue and there will never be universal 
agreement.
(c) 
What happens when