Title: Application of ethical theories from business and social perspective: a multiple case studies approach

Authors: Shivneil Kumar Raj; Priteshni P. Chand; Mohammed Riaz Azam

Addresses: Department of Accounting and Finance, The University of Fiji, Fiji ' Department of Economics, The University of Fiji, Fiji ' Department of Accounting and Finance, The University of Fiji, Fiji

Abstract: The purpose of this study is to fill the gap on ethical dilemmas at the individual, social and professional workplace level and the consequences of an unethical act. Using a theoretical framework informed by teleological and deontological ethical theories including positive accounting theory (PAT) and Marxist theory of alienation, the authors analysed five case studies derived from their observation in personal, social and professional life. The study applied descriptive ethical inquiry and a case study strategy to evaluate the experiences encountered. The findings of the study highlight that individuals behaved unethically in all the cases observed with an application of the ethical theories. The study contributes to the academic discussion on the consequences of self-interest and unethical behaviour and calls for the evaluation of virtue ethics targeted at individual, social and workplace environment.

Keywords: ethics; teleological ethics; deontological ethics; case studies; business ethics.

DOI: 10.1504/IJCA.2021.118334

International Journal of Critical Accounting, 2021 Vol.12 No.4, pp.331 - 347

Received: 07 Jan 2021
Accepted: 08 Jun 2021

Published online: 20 Oct 2021 *

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