Appreciating, understanding and applying universal moral principles

Interest in business ethics has soared over the past ten to 15 years. Lacking in the literature are normative approaches that provide guidelines for managers to evaluate their behavior in order to determine whether that behavior is in fact ethical. This paper makes a contribution to normative research, by offering a graded task approach to applying certain principles based on the philosophy of ethics (referred to as universal moral principles). These principles include utilitarianism, the categorical imperative, rights, and justice. First, some arguments against the use of universal moral principles are discussed, and rebutted. Next, the principles themselves are explained. Finally, a worksheet is presented. This worksheet offers a step‐by‐step approach to applying each of the principles.