Kantian ethics
Kantian ethics is a duty-based approach associated with philosopher Immanuel Kant. A central test asks whether the principle behind an action could consistently serve as a universal rule. It also requires respect for persons rather than treating them merely as instruments for someone else’s objectives.
Worked example
A manager asks whether promising payment without intending to pay could be a universal business practice. If promises could not be trusted, the proposed practice undermines the very institution on which it relies.
Common mistake
Reducing the approach to “what if everyone did it?” without explaining the principle, or using Kant’s name as a synonym for every form of duty-based reasoning.
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 |