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Utilitarianism
Utilitarianism is a teleological form of ethics which promotes the action which will achieve the greatest net total happiness (Barnes, 1971). This action is usually identified through a consequential theory analysis – by identifying stakeholders, and their relevant utility payoffs from each action available. Whichever action results in the greatest net happiness, is the action that should be taken (Barnes, 1971).
Samantha is the first stakeholder identified from the case. Samantha’s life and general well-being, along with her life-savings invested in the business are at stake, depending on Nathan’s decision. If Nathan is to tell Samantha of the unethical actions of Beth, Beth will be sacked and will face even greater financial hardship, thus Beth is also a key stakeholder. The customers are also stakeholders. If Nathan does not tell Samantha, prices will increase – negatively impacting customers. The final key stakeholder identified is Nathan. If Samantha finds that Beth has been stealing, and Nathan did not report this - Samantha will lose trust in Nathan and he will be considered a disloyal employee. The consequential analysis has been displayed in the table below, listing the stakeholders and their consequential payoffs if Nathan chooses to tell, or not tell Samantha of Beth’s wrong-doing. Each unit represents one utility point on a scale of -10 to 10 units of happiness.

Through the consequential analysis of the stakeholders identified, and their relevant hypothetical payoffs - the conclusion based on Utilitarianism ethics is that it is most ethical for Nathan to tell Samantha.
Kantian Ethics
Kantian Ethics is the deontological ideology that when a moral law or principle is derived, it should take precedence over all variables - regardless of the benefits or harms consequential of a decision (Lechner, 2011). According to Kantian ethics, the

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