I am writing a paper. A section of the paper requires that I evaluate utilitarianism and deontology with respect to the organizational culture of the accounting profession. I have searched for many hours trying to find references and have been unsuccessful.
ORGANIZATIONAL CULTURE OF ACCOUNTING PROFESSION is deeply affected by the accounting scams that rocked the US and the subsequent passing of the Sarbanes Oxley Act. The current culture of the profession is to strive and rebuild the faith of the investors, re establish the stand point that the audited financial statements present a reliable view into the workings of publicly traded companies, regain the respect and trust that has been lost by the scandals, regain the esteem and build upon the values like commitment to integrity, stringent commitment to regulations not just in letter but in spirit.
Most importantly the current culture of the accounting profession is to build confidence in the financial markets. There is an urgent need to move away from the slurs that have been suffered by the profession from Enron and WorldCom scams.
UTILITARIANISM refers to the doctrine that the moral worth of an action is determined solely by its contribution to the overall utility. This is consequentialism where the moral worth of an action is determined by its outcome. ...
Utilitarianism and Deontology with respect to the Organizational Culture are discussed very comprehensively in this explanation..