Ethics Theory
and
Business Practice
3.2 Kantian Theory – Part Two
Identifying Duty: the Categorical
Imperative
aims
• to explain three formulas that Kant suggested
we might use to identify our duty
• to explain why Kant thought we have a duty to
develop ethical sentiments
how do we go about identifying our
duty?
the categorical imperative
categorical imperatives
• an imperative: an authoritative command
that tells us what we ought to do
• a categorical imperative: an authoritative
command that reason tells us we ought to do
• and since it is what reason says we should do,
we should do regardless of what sentiment
may tell us to do
three formulas of the categorical
imperative
(i.e. three ways of working out what is our duty):
1. the formula of universal law
2. the formula of the end in itself
3. the formula of universal acceptability
1. the formula of universal law
‘Act only on that maxim through which you can
at the same time will that it should become a
universal law.’ (Kant, 1948/1785: 84/52)
• to will something to happen = to want that
thing to happen
• a maxim = a principle upon which a person
acts
in other words
• only act on a principle (a maxim) if you can
rationally want (will) everybody else to act on
the same principle
putting the formula of universal law in
to practice
ask yourself five questions:
• Question 1: what am I trying to achieve by my
action?
• Question 2: what is the maxim upon which I am
acting?
• Question 3: what would universal adoption of my
maxim consist of?
• Question 4: what would be the eventual result of
universal adoption of my maxim?
• Question 5: how would this result affect my
success in achieving what I am trying to achieve?
theory in practice
the formula of universal law and movie piracy
2. the formula of the end in itself
‘Act in such a way that you always treat
humanity, whether in your own person or in the
person of any other, never simply as a means,
but always at the same time as an end.’ (Kant
1948/1785: 91/66–7)
means and ends
to treat someone as a means to an end is to value
that person only insofar as they help you to achieve
some further end that you happen to value
i.e. to use that person
to treat someone as an end is to treat them as
having value in their own right
i.e. to respect the dignity that person merits as
a rational, free being
is the formula of the end in itself
realistic in business?
• don’t businesses ‘use’ all their stakeholders as
a means to the end of making profit?
• but Kant does not preclude treating people as
a means to en end
• only treating them simply as a means to an
end
• i.e. businesses can use people as long as they
also treat them as an end in their own right
theory in practice
suppliers: simply a means to an end; or an end
in themselves?
3. the formula of universal
acceptability
• when we act we should imagine ourselves
making a universal law that all others are
subject to
• we should only subject people to laws that
they are happy to be subjected to
• therefore, we should only act on laws that we
believe all others would be happy to be
subjected to
→ the New York Times test
‘in general, if you don’t want to read about it in
The New York Times, you shouldn’t be doing it’
(Trevino and Nelson, 2004: 99)
theory in practice
would UK water companies have wanted
everyone to know what they were doing?
perfect duties and imperfect duties
• a perfect duty is a duty to which, under any
circumstances, one is bound
• an imperfect duty is a duty that we should
fulfil wherever practically feasible, but not
necessarily all the time
the application of reason
• we can work out our perfect duty using
reason – by applying the categorical
imperative
• we can also work out our imperfect duty using
reason …
an example of imperfect duty
• I sometimes have a need of other people’s
kindness
• therefore, it is reasonable for me to want
people to be kind to one another
• therefore, it is reasonable for me to be kind to
other people
• therefore, I have an imperfect duty to be kind
wherever can
www.youtube.com/watch?v=Ydy1HiZ-Vio
an ethical act is one that is
performed out of a
reason-based sense of duty
we identify perfect duty
using the categorical
imperative
1. the
formula of
universal
law
2. The
formula of
the end in
itself
we also have an imperfect
duty to develop sentiments
such as kindness and
benevolence
3. The
formula of
universal
acceptability
key points
• the three formulas of the categorical
imperative can help us to work out what is our
reason-based duty
• we also have an imperfect duty to develop
and express sentiments that we may need
others to express towards us
references
Kant, I. (1948/1785) ‘Groundwork to the
Metaphysic of Morals’, H. J. Paton (trans. and
ed.), The Moral Law: Kant’s Groundwork to the
Metaphysic of Morals. London: Hutchinson. pp.
51–123.
Trevino, L.K. and Nelson, K.A. (2004) Managing
Business Ethics: Straight Talk About How To Do It
Right (3rd edn). Hoboken, NJ: Wiley.