Theories of ethics flowchart
Follow the connections between descriptive ethics, normative ethics, conduct and character.
Read the handout text
Accounting Ahead | Original study resource | accountingahead.com.au
Theories of ethics
ETHICS AND GOVERNANCE | MODULE 2 | CONDUCT AND CHARACTER
Ethics
Descriptive ethics
How do people behave?
Normative ethics
How ought people behave?
Conduct
Judge actions
Character
Develop character
Consequential
(teleological)
Judge outcomes
Duty-based
(deontological)
Judge duties
Egoism
What best serves
my interests?
Utilitarianism
What gives the
best overall
result for all?
Rights
Whose rights
must be
respected?
Justice
Are the process
and allocation
fair?
Virtue ethics
What would a
good professional
habitually do?
Remember: virtue ethics belongs within normative ethics.
Descriptive ethics describes behaviour; normative ethics evaluates it.
Source: Module: 2 > 2.4 Normative Theories > Page: 57-58; 2.5-2.7 > Page: 59-66.
ETHICS | STUDY & PRINT
1