My purpose in this paper is to summarize some aspects of utilitarianism and to provide a general overview of Hare's preference utilitarianism, followed by a critique of Hare's preference theory.

There have traditionally been two schools of thought regarding moral ideals and their relationship with moral duty. First, many have held that moral agents at all times have a duty or obligation to realize or attain moral ideals, or at least they have a duty to strive to realize or attain them. A second school of thought has maintained that attaining or pursuing moral ideals is supererogatory or beyond the call of duty. Recently a third school of thought has been (...) articulated by Robert Audi in his essay “Wrongs Within Rights.” In this paper I express agreement with Audi, and it will be my suggestion that the resources of virtue ethics can profitably be employed to illustrate how his view avoids problems which plague the two traditional schools of thought. (shrink)

Rule consequentialism (RC) holds that the rightness and wrongness of actions is determined by an ideal moral code, i.e., the set of rules whose internalization would have the best consequences. But just how many moral codes are there supposed to be? Absolute RC holds that there is a single morally ideal code for everyone, while Relative RC holds that there are different codes for different groups or individuals. I argue that Relative RC better meets the test of reflective equilibrium than (...) Absolute RC. In particular, I contend that Relative RC is superior because it accommodates our convictions about costless benefits. Some have charged that Relative RC threatens our convictions about the generality of moral codes and that it leads inevitably to what Brad Hooker calls “runaway relativism.” I argue that Relative RC has principled reasons for stopping this imagined slide down the slippery slope. (shrink)

Consequentialist theories determine rightness solely based on real or expected consequences. Although such theories are popular, they often have difficulty with generalizing intuitions, which demand concern for questions like “What if everybody did that?” Rule consequentialism attempts to incorporate these intuitions by shifting the locus of evaluation from the consequences of acts to those of rules. However, detailed rule-consequentialist theories seem ad hoc or arbitrary compared to act consequentialist ones. We claim that generalizing can be better incorporated into consequentialism by (...) keeping the locus of evaluation on acts but adjusting the decision theory behind act selection. Specifically, we should adjust which types of dependencies the theory takes to be decision-relevant. Using this strategy, we formulate a new theory, generalized act consequentialism, which we argue is more compelling than rule consequentialism both in modeling the actual reasoning of generalizers and in delivering correct verdicts. (shrink)

In this article it is argued that there are notable parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non-economists – would benefit substantially (...) from highlighting and developing these parallels. (shrink)