fb

ACCA AUTUMN SAVINGS 20% OFF

What’s the link between George Bush and the ACCA exams next month?

What’s the link between George Bush and the ACCA exams next month?

George W Bush is a controversial figure.  Two years after leaving office, his policies during his presidency of the United States still stir controversy, both within the USA and around the world.

He has just published his autobiography.  Perhaps surprisingly, he appears to be rather frank in his admission that he personally authorised the use of “water boarding” techniques, in which the subject believes themselves to be drowning.

Although no permanent physical damage occurs in this process, it’s designed to be traumatic. The current US president, Barak Obama has banned its use.

The justification given by the former president for authorising the use of torture was that he believed that the information extracted from the subjects of this process saved lives elsewhere.

We’re not commenting on whether we agree with this or not as an ethical standpoint.

For people taking an ethics exam, such as ACCA paper P1, this could be an interesting example of ethical stances and especially the difference between deontological and teleological (consequentialist ethics).

President Bush’s viewpoint is an example of utilitarian teleological ethics.

In teleological ethics, the rightness or wrongness of the action is assessed by investigating its consequences.  Utilitarianism looks at the greatest benefit to the greatest number of people.  So if great, but non-lethal, suffering of one person saves the life of another, it’s justifiable, even if the act itself may be repugnant to some people.

Compare that with deontological ethics and particularly the three maxims of Emmanuel Kant.

In deontological ethics, water boarding is probably never justifiable.

Deontology looks at the rightness or wrongness of the action itself, regardless of its consequences.  It would be possible to express a duty (“imperative”) if it passes the three maxims of Kant:

Consistency: Would it be possible for everybody to follow the rule of “no waterboarding”?  The answer here seems to be yes.

Respect for human dignity: Does the rule respect the dignity of others.  A no torture rule easily passes this test.

Universality: Would it be possible for somebody to understand that breaking the rule would bring the disapproval of society as a whole?  Again, the answer here is yes.  If torture were universally accepted as wrong, it would be possible for a violator of that rule to anticipate society’s disapproval.

There are no conclusions to this article.  It’s just pointing out an example of the two different ethical approaches and how we are each prone to prefer one over the other in different circumstances.

It could be a good example for people taking the P1 exam to use if asked to explain the differences in the deontological and teleological approaches to ethics.

Share this entry

Recent articles

View All Articles
Two jobs, one big mistake…
Sep 10, 2025
Title
Two jobs, one big mistake…
Excerpt

Can you really hold down two full-time jobs at the same time? For most of us, it sounds […]

Cash is (no longer) King…
Sep 08, 2025
Title
Cash is (no longer) King…
Excerpt

For generations, a wallet or purse has been an everyday essential — a small, leather-bound companion holding coins, […]

Nestlé CEO fired over office relationship…
Sep 04, 2025
Title
Nestlé CEO fired over office relationship…
Excerpt

Nestlé is the world’s largest food and beverage company, with a portfolio that includes some of the most […]

When ethical claims backfire: Armani’s €3.5m fine
Aug 20, 2025
Title
When ethical claims backfire: Armani’s €3.5m fine
Excerpt

Luxury brands are often seen as the gold standard of quality, exclusivity, and prestige. They charge premium prices […]

The benefits of sleeping on the job…
Jul 21, 2025
Title
The benefits of sleeping on the job…
Excerpt

My guess is that not a lot of you have gone up to your boss and said that […]

A car wash, wallet and apartment – laundering explained…
Jul 18, 2025
Title
A car wash, wallet and apartment – laundering explained…
Excerpt

Money laundering might sound like something from a gangster movie, but it’s a serious real-world issue that affects […]

Take a selfie and then return it…
Jul 16, 2025
Title
Take a selfie and then return it…
Excerpt

The latest must-have outfit trending on TikTok might be out of fashion by the time it arrives on […]

When auditors overstay their welcome…
Jul 11, 2025
Title
When auditors overstay their welcome…
Excerpt

A cornerstone of audit is independence. A recent stumble by EY – one of the Big Four accounting […]