Consequentialism
Consequentialism judges conduct by its consequences according to the theory’s account of desirable outcomes. It requires analysis of who benefits, who is harmed and the uncertainty of the effects. Utilitarianism is one form; consequence-based reasoning does not necessarily mean maximising the organisation’s own profit.
Worked example
A council compares alternative waste-disposal schemes by considering health effects, environmental damage and benefits across affected communities, including effects outside its own budget.
Common mistake
Counting only the decision maker’s benefits or using an attractive intended outcome to avoid examining likely harms and uncertainty.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Supporting | September 2026–June 2027 |
| ACCA | SBL | Supporting | September 2026–June 2027 |
| FIA | FBT | Supporting | September 2026–June 2027 |