Ethics

2. Ethics
Foundations of Moral Valuation
Chapter IV:
Deontology

3. Table of Contents
Chapter IV: Deontology
• Duty and Agency
• Autonomy
• Universalizability

4. Chapter Objectives
After reading this chapter, you should be
able to:
• Discuss the basic principles of deontology;
• Apply the concepts of agency and autonomy
to your moral experience; and
• Evaluate actions using the universalizability
test.

5. INTRODUCTION
During the flag ceremony of that Monday morning,
January 24, 2017, the mayor of Baguio City awarded a certificate
from the City Government that commended Reggie Cabututan
for his “extraordinary show of honesty in the performance of
their duties or practice of profession.”Reggie is a taxi driver who,
just three days before the awarding, drove his passenger, an
Australian named Trent Shields, to his workplace. The foreigner,
having little sleep and was ill the previous day, left his suitcase
inside the taxi cab after. The suitcase contained a laptop, Trent’s
passport, and an expensive pair of headphones, which Trent
claimed amounted to around ₱260,000.

6. Consider closely the moment when Reggie found that Trent
had left a suitcase in his taxi cab: If he were to return the suitcase,
there was no promise of an award from the City Government of Baguio
and no promise of a reward from the owner. What if he took the
suitcase and sold its contents? Yet, Reggie returned the suitcase
without the promise of a reward. Why?
Perhaps Reggie believed that it was the right thing to do. Even
if he felt that he could have benefited from the sale of the valuable
items in the suitcase, he must have believed the principle that it is right
to do the right thing. Reggie could be holding on to this moral
conviction as a principle of action.
To hold a moral conviction means believing that it is one’s duty
to do the right thing. What is duty? Why does one choose to follow
his/her duty even if doing otherwise may bring his/her more benefits?

7. DUTY AND AGENCY
• The moral theory that evaluates actions that are done because
of duty is called deontology. Deontology comes from the
Greek word deon, which means “being necessary.” Hence,
deontology refers to the study of duty and obligation. The
main proponent of deontology is Immanuel Kant (1724–1804).
• Kant brings our attention to the fact that we human beings
have the faculty called rational will, which is the capacity to
act according to principles that we determine for ourselves.
• Rationality consists of the mental faculty to construct ideas
and thoughts that are beyond our immediate surroundings.
This is the capacity for mental abstraction, which arises from
the operations of the faculty of reason. Thus, we have the
ability to stop and think about what we are doing.

8. • Let us go back to Reggie. The moment he discovered that
Trent had left his suitcase in the taxi cab, Reggie reacted
according to his rational will—to return the suitcase. He
determined that it was his duty to return it inasmuch as his
rational will had conceived such a duty.
• Hence, to act according to a duty is a specifically human
experience. Animals, if it is true that they do not possess the
faculty of rational will, cannot conceive of having duties. This
is the starting point of deontology. We may claim that as long
as we have rationality, there will always be the tension
between our base impulses and our rational will.

9. AUTONOMY
• Kant claims that the property of the rational will is
autonomy, which is the opposite of heteronomy.
Autonomy means self-law (or self-legislating) and
heteronomy means other-law.
• Kant claims that there is a difference between
rational will and animal impulse. Take a close look at
how he describes the distinction in this passage:

10. The choice that can be determined by pure reason
is called free choice. That which is determinable only by
inclination (sensible impulse, stimulus) would be animal
choice (arbitrium brutum). Human choice, in contrast, is a
choice that may indeed be affected but not determined
by impulses, and is therefore in itself (without an
acquired skill of reason) not pure, but can nevertheless be
determined to do actions from pure will (Ak 6:213).
• “The human person is not only an animal, but is also rational,”
we admit to two possible causes of our actions: sensible
impulses and the faculty of reason. Human freedom resides in
that distinction.

11. UNIVERSALIZABILITY
• Kant endorses this formal kind of moral theory. The Grundlegung zur
Metaphysik der Sitten, which he wrote in 1785, embodies a formal moral
theory in what he calls the categorical imperative, which provides a
procedural way of identifying the rightness or wrongness of an action.
Kant articulates the categorical imperative this way:
Act only according to such a maxim, by which you
can at once will that it become a universal law. (Ak 4:421)
• There are four key elements in this formulation of the categorical
imperative, namely, action, maxim, will, and universal law. Kant states that
we must formulate an action as a maxim, which he defines as a
“subjective principle of action.”

12. • What does it mean t will a maxim that can become a universal
law? It means that the maxim must be universalizable, which
is what it means to “will that it become a universal law.”
• We reveal the rational permissibility of actions insofar as they
cannot be rejected as universalizable maxims. In contrast,
those universalized maxims that are rejected are shown to be
impermissible, that is, they are irrational and thus, in Kant’s
mind, immoral.

13. DISCUSSION POINTS
1. In what way does a rational will distinguish a
human being from an animal insofar as the
animal is only sentient?
2. What is the difference between autonomy
and heteronomy? What does autonomy have
to do with free will in contrast to animal
impulse?

14. PROCESSING QUESTIONS
1. How does the method called
universalizability work? What are the steps to
test if an action is rationally permissible?
2. What is meant by enlightenment morality as
opposed to paternalism? Why is deontology
a kind of enlightenment morality?

15. ANSWER KEY (DISCUSSION POINTS)
1. In what way does a rational will distinguish a human
being from an animal insofar as the animal is only
sentient? *Key words/concepts: duty and agency;
animals vs. humans; capacity for mental abstraction
2. What is the difference between autonomy and
heteronomy? What does autonomy have to do with
free will in contrast to animal impulse? *Key
words/concepts: autos=self; heteros = other; nomos
= law; self law vs. other law; subject to the law;
rational will

16. ANSWER KEY (PROCESSING QUESTIONS)
1. How does the method called universalizability work? What are the steps
to test if an action is rationally permissible? *Key words: action, maxim,
will, universal law
2. What is meant by enlightenment morality as opposed to paternalism?
Why is deontology a kind of enlightenment morality? *Key
words/concepts: supreme principle of morality; Deontology is based on
the “light” of one’s own reason when maturity and rational capacity take
hold of a person’s decision-making. Reason is depicted as having its own
light in contrast to our long experience of “paternalism” in human history,
in which we find dictatorship and authority figure that claim to be
benevolent, but have proven to be oppressive and exploitative of those
who do not have political power.

17. LESSON SUMMARY
• We have the capacity to make our own list of moral
commands. Instead of receiving them from others,
we use our own rational faculty to produce our own
list of moral duties.
• The categorical imperative is precisely for the
rational will that is autonomous. The test for
universalizability makes possible that self-
legislation, for the result of the categorical
imperative, is nothing other than the capacity to
distinguish between permissible and impermissible
moral acts.

18. • Deontology is based on the “light” of one’s own reason
when maturity and rational capacity take hold of a
person’s decision-making.
• With deontology, particularly the method of
universalizability, we can validate and adopt rules and
laws that are right and reject those that are irrational,
thus impermissible because they are self-contradictory.
• We are encouraged to have courage to think on our
own, to use our rational will against external authorities
as well as internal base impulses that tend to
undermine our autonomy and self-determination.

19. Course Syllabus (SAMPLE ONLY)
Management Accounting 1
COURSE TITLE :
CREDIT UNITS :
PRE-REQUISITE :
COURSE DESCRIPTION
This course is designed to acquaint students with the role of accountant in the management team by providing and assisting in the analysis,
interpretation, and forecasting of business financial information. It covers the discussion of foundation of management accounting, its expanding role in the
organization structure and professional ethics for management accountant; design cost and management accounting system (Job Order and Process Cost
Accounting System); evaluating the changes in business structure, functions and appropriateness of management accounting techniques and methods, basic
interpretation of financial statement, and performance measurement for planning and control such as marginal, absorption, and variable costing; cost behavior;
cost volume profit relationship; advance analysis and appraisal of financial and related information; business planning and budgetary system; and standard costing
and variance analysis.
COURSE OBJECTIVES
General Objective: This course will assist the students in the preparation for take-off to the industry where he/she wanted to be a part of after finishing the
baccalaureate degree in accounting.
Specific Objectives:
Cognitive – Identify various management accounting concepts and principles, techniques, methods, systems in combating competition, and total customers’
satisfaction and loyalty.
Affective – Appreciate the contribution of management accounting in business sustainability by recognizing the importance of customers as the prime motivator in
challenging businessmen to offer products and services affordable while maintaining the just and fair return of owner’s investment.
Psychomotor – Familiarize the computational component of management accounting by practicing it, solving it, and applying it soon.

20. Course Outline and Timeframe
Week Topic

21. Learning Plan
Learning
Outcomes
(Can be
copied from
Learning
Plan by
CHED)
Topics Teaching
and
Learning
Activities
Resources Time
Allotment
Assessment