Ethics Assessment

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Utilitarian Theory is an effort to provide an answer to the practical question that ought he to do. Its answer is that he ought to act so as to produce the best consequences possible. Though there will be a potential risk that could result from Falsifying records, John has to be concerned about the possible job losses that could occur if the company suffers as a result of Alan’s pending divorce. It would be the best choice that going along with Alan’s request to falsify the records to protect the company and employees’ jobs.

Rights Theory

As half owner of the company, Mary has a right to know the true condition of company. If John helps his boss Alan falsify equipment records, Mary's rights would be violated. Falsifying records is clearly unethical and it could be regarded as fraud. It would put some pressure on him not only in the work but also in his life. To protect the rights of people involved, the most ethical solution is that John and Alan work with the company’s accountant to ensure the records are accurate.

Distributive Justice

Distributive justice is concerned with the fair allocation of resources among diverse members of a community. Another possibility is to proceed according to a principle of equity, and distribute benefits in proportion to the individuals' contribution. Thus, those who make a greater productive contribution to their group deserve to receive more benefits. During this case, both Alan and Mary are owners of the company. John would probably prefer not to offend anyone by weighing in on either side. But, Alan has become friends with John and it's true that he did much more than his wife for the company. The best solution is still to work with the accountant to ensure accuracy of the inventory records. And John should help his friend Alan to keep their company as much as possible intact during the divorce case.

Caring Theory

John and Alan are good friends. He cares about Alan, and he could totally understand the dedication of Alan to the firm and the intense effort he gives his job. Most people are inclined to try to protect the welfare of their friends whenever possible. So, John might agree to Alan’s plan even their action may bring some legal risk.