2020年第二学期澳洲注册管帐师测验EG《道德与打点》常识点：Deontological theories （duty based）

 Deontological theories （duty based）
●Motive
●Deontology advocates that the motive is far more important than the action itself or its consequences. Self-interest or emotion, rather than a sense of duty, are not appropriate motives for an ethical act
●2 major concepts related to duty: rights and justice
●Rights
●A right is an entitlement that a person may have by virtue of a particular characteristic, role or condition that defines them.
●An ethical theory of rights contends that a good or correct decision is one that respects the rights of others.
●Legal and Contractual Rights
●Legal rights, namely those rights that are defined and enforced by the legal system, prescribe both what people are entitled to and what duties others have to protect those entitlements.
●Contractual rights （also called special rights） arise out of agreements and relationships between individuals. An accountant has a contractual duty.

●Human Rights
●are natural rights that apply to all people simply because they are human beings
●Such as: right to life, freedom of choice, right to the truth……
●Criticism:
●An important weakness of the rights principle is that it provides little guidance on how to priorities among different rights.
●A solution to this problem may be examining the freedoms and interests at stake and deciding which one of all those considered is more essential to human dignity
●Justice
●Concerns 2 aspects
●（1） the fairest process by which any person in a particular situation should be treated by others （procedural justice）;
●or （2） the fairest distribution of benefits and burdens among members of a group or community （distributive justice）
●Fairness does not mean treating everyone the same but acknowledging individual differences and allocating resources to reflect these differences.
●Exception:
●Unequal distribution of resources only in circumstances where this distribution works to everyone’s advantage, including those placed in an inferior position by the inequality that results

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