ethics write up$.$ utilize the framework from the below.

tilitarian Theory

Utilitarian theory holds that what is ethical is the action that achieves the greatest good for the greatest number of people. Actions that result in outcomes that fall short of the greatest good for the greatest number and those that represent inefficient means to accomplish such ends are less desirable. Utilitarianism requires:

An identification of the potential problem and possible courses of action

An identification of the potential direct or indirect impact of actions on each affected party $($often referred to as stakeholders$)$ who may have a vested interest in the outcome of actions taken

An assessment of the desirability $($goodness$)$ of each action

An overall assessment of the greatest good for the greatest number

Utilitarianism requires that individuals not advocate or choose alternatives that favor narrow interests or that serve the greatest good in an inefficient manner. There can be honest disagreements about the likely impact of actions or the relative efficiency of different actions in attaining desired ends. There are also potential problems in measuring what constitutes $$the greatest good$$ in a particular circumstance. One problem with the utilitarian theory is the implicit assumption that the $$ends achieved$$ justify the means to attain those ends. Unfortunately, such an approach can lead to disastrous courses of action when those making the decisions fail to adequately measure or assess the potential costs and benefits. Thus, ethicists generally argue that utilitarian arguments should be mitigated by some $$value$-$based$$ approach. Rights theory presents such a framework.

Rights Theory

Rights theory focuses on evaluating actions based on the fundamental rights of the parties involved. However, not all rights are equal. In the hierarchy of rights, higher$-$order rights take precedence over lower$-$order rights. First$-$order rights include the right to life, to autonomy, and to human dignity. Second$-$order rights include rights granted by the government, such as civil rights, legal rights, rights to own property, and license privileges. Third$-$order rights are social rights, such as the right to higher education, to good health care, and to earning a living. The fourth$-$order rights relate to one$$s nonessential interests or one$$s personal tastes.

Rights theory requires that the $$rights$$ of affected parties be examined as a constraint on ethical decision making. The rights approach is most effective in identifying outcomes that ought to be automatically eliminated, such as the $$Robin Hood approach$$ of robbing from the rich to give to the poor; in these situations, the utilitarian answer is at odds with most societal values.

Applying the Ethical Decision$-$Making Framework

Exhibit $1\mathrm{.}11$ contains a framework derived from the utilitarianism and rights theories that can help individuals resolve ethical dilemmas in a quality manner. We present a situation in Column $2$ of Exhibit $1\mathrm{.}11$ as an application of this framework to an auditing situation.

The court case used to develop the example in Exhibit $1\mathrm{.}11$ is Consolidata Services v$.$ Alexander Grant. In that case, the court found the audit firm guilty of providing confidential information to its other clients. Alexander Grant $($now Grant Thornton$)$ performed tax work for Consolidata Services, a company that provided computerized payroll services to other companies. On learning that Consolidata was in financial trouble, Grant warned some of its other clients, who were also Consolidata customers. Consolidata sued Grant, charging that the audit firm$$s disclosures effectively put it out of business. The jury ruled in favor of Consolidata. Grant was also found guilty of providing the information only to selected parties; that is$,$ it provided the information only to its clients$$not all customers of Consolidata.

Briefly explain the seven steps in the framework for ethical decision making. Provide an example of a difficult ethical decision that you have recently made and use the framework to help you make a decision using the seven steps. $($An example might be a decision to challenge a friend who has done something wrong or a decision to report on a person that you know was cheating on an exam.$)$

please write up at least $2$ pages.