Utilitarianism and Deontology to Resolve an Ethical Dilemma
This paper examines how two foundational ethical frameworks—utilitarianism and deontology—can be applied to resolve a real workplace dilemma. Drawing on a personal experience as an intern accountant at a Shell gas station outlet in New York City, the author recounts being pressured by a senior manager to falsify financial records in exchange for a promotion. The paper traces the decision-making process, identifying the stakeholders affected and the moral principles at stake. It demonstrates how deontological reasoning (upholding fairness and duty) and utilitarian reasoning (maximizing benefit and minimizing harm to the organization) together guided the decision to refuse the fraudulent request and report it to a superior.
- Introduction to Ethics and the Workplace: Defines ethics and frames the personal case study
- The Workplace Scenario: Intern accountant pressured to falsify financial records
- Facing the Dilemma: Author weighs consequences and requests time to decide
- Moral Gravity and Stakeholder Analysis: Identifies affected stakeholders and competing interests
- Applying Deontological and Utilitarian Principles: Frameworks used to justify refusing the fraudulent request
- Conclusion: Accountability and integrity as core workplace values
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What makes this paper effective
- The paper grounds abstract ethical theories in a concrete, first-person narrative, making the application of deontology and utilitarianism immediately relatable and easy to follow.
- It explicitly names the biases that could have led to a wrong decision (the promise of promotion and threats of demotion), demonstrating self-awareness in ethical reasoning.
- The stakeholder analysis adds structure to the moral argument, showing the author considers the effects of their choice on multiple parties, not just themselves.
Key academic technique demonstrated
The paper demonstrates applied ethical analysis: taking two theoretical frameworks (deontology and utilitarianism) and testing them against a specific real-world scenario rather than describing them abstractly. This technique anchors theory to practice and shows the student can translate philosophical concepts into practical moral reasoning.
Structure breakdown
The paper opens with a definition of ethics and a framing statement, then moves into a detailed narrative of the internship scenario. The next sections analyze the moral dimensions of the dilemma using stakeholder analysis and the concept of moral gravity before applying the two ethical frameworks. A brief conclusion draws the lesson back to general principles of accountability and integrity. The overall structure is narrative-first, theory-second, which gives the analysis clear context.
Introduction to Ethics and the Workplace
Ethics are the principles that govern the way people act or make decisions in ways that can be considered right or wrong. They are the moral standards in society that guide managers and employees in fulfilling their responsibilities. Ethical principles are formulated from foundational values such as honesty, dignity, equality, and fairness. Every employee and every member of a society is therefore expected to behave in a manner consistent with the moral principles and good values recognized by their organization and community.
On a day-to-day basis, people encounter situations that test their limits — moments in which they must decide whether to act in a way that promotes a greater good or one that perpetuates self-interest. The decision can go either way depending on the standards established by a society or a company. In this paper, I detail my own encounter in which I had to apply various ethical principles at my workplace in order to resolve a dilemma.
The Workplace Scenario
I once served as an intern accountant for a gas station outlet owned by Shell in New York City. Shell explores and sells petroleum products in the United States and globally. As an intern accountant at its New York headquarters, I was responsible for the collection, recording, analysis, and presentation of financial records from nearby outlets owned by the company. The accuracy of those financial records depended heavily on my integrity, because the resident accountant had delegated the bulk of the workload to me. The records covered everything from the books of original entry (journals) to the final accounting report, the balance sheet.
One day, a colleague from the transport and logistics department approached me. He informed me that his manager wanted to have a private discussion with me at a hotel away from the workplace. I requested that we meet in the office instead, but he declined, saying it was too busy a setting for the kind of conversation he had in mind. Because the transport and logistics manager was a senior officer, I felt I had to accept. The meeting was arranged outside working hours, and after three days we met at a restaurant in a nearby town.
The officer revealed that two tankers transporting petroleum products to our depot had been redirected by him to his own depot, located approximately 100 km from the main firm. He requested that I expunge the records of those tankers from the company's financial records. Being a senior employee, he promised to protect me and negotiate a promotion for me if I accepted. He also made clear that refusing would have consequences: he threatened to ask the Chief Financial Officer to demote or transfer me to another branch, or to interfere with my internship program.
Facing the Dilemma
Based on my responsibilities, I understood that I was technically capable of altering the financial report without immediately raising questions in the finance department. After a lengthy engagement with the transport and logistics manager, I had to decide what course of action would be right — for the firm and for myself. The situation was deeply uncomfortable, as it directly threatened my position. I asked the manager to give me 24 hours to reach a decision.
Although I could have made the requested changes without causing immediate alarm, I was well aware that such malpractice would eventually be uncovered during a financial audit. Beyond that practical risk, making the alteration would violate the company's moral standards and constitute a clear act of financial fraud. It would also call into question the integrity of everyone in the finance department, meaning my action could harm colleagues who had done nothing wrong (Holder, 2016).
After the agreed time elapsed, I called the manager without hesitation and informed him of my decision. I would not involve myself in a transaction that fell outside the boundaries of my moral values, as it would jeopardize both the company's progress and my own career. I then arranged a meeting with my Chief Financial Officer to inform him of the entire matter.
Conclusion
Ethical principles are fundamental to the progress of any society as they control people's actions and the directions they take when resolving dilemmas. Using ethical principles when making decisions is essential, and those decisions should aim to promote the common good while minimizing harm. In my experience, I applied both deontological and utilitarian principles to guide my decision-making process. I was satisfied with my choice, and I would make the same decision if I encountered a similar situation in the future. Overall, accountability and integrity remain the most important values in any workplace.
References
Holder, F. (2016). Integrity in business. London: Routledge.
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