Ethics in Accounting and Finance
The categorical imperative is a central philosophical concept in deontological ethics, formulated by Immanuel Kant, which asserts that moral actions must be universally applicable and based on duty rather than consequence. It emphasizes the importance of intention and the principle that individuals should act only according to maxims that can be willed as universal laws. This principle forms a foundation for evaluating moral actions in terms of their ethical validity and consistency.
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