of falsifying information about repair and maintenance needs. He did this because of fear that any job delays due to the failure of machinery would be blamed on him. The accountant is also responsible because he must decide how he must approach this situation from an ethical standpoint. There are many options for him to choose from, but only one is correct.
             The Utilitarian Theory emphasizes on how the consequences of an action affect the individuals involved. This is a theory of balancing negative social actions and benefits to minimize the negatives and maximize the benefits. The Utilitarian Theory would be
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