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In responding to this dilemma, the moral value concept ‘efficiency’ and the ethical theory ‘utility-based’ are most effective. According to utility-based theory, I should not report the case ‘theft of service to the company’ to the management. This is because; I should minimize unhappiness and maximize happiness to my co-worker. This is because; my co-worker will be harmed by the consequences of the action (using the phone for personal issues).Rather than adhering to the rules of the company, it is important to consider the outcomes of the action if I decide to do according to the policy (West, 2004). In this case, I consider the interest of my co-worker and strive to achieve the goodness and limit the harm. In this case, the utility will be maximized by my own actions-meaning it is my role and responsibility to produce the best action which will promote happiness. In order to maximize goodness, I would reject the policy (rule-based moralities) which states the right and wrong action and focus on the individual action. The applicable moral value in this scenario is efficiency (West, 2004). Having this moral value, I will ask myself questions such as what are the courses of action? Who will be affected?  Will the ethical action of reporting the issue produce the greatest good or will produce the harm? These questions will help choose the right approach and decide not to report the matter. In this case, efficiency will play a role in develop my highest potential and present character such as compassion and fairness. In this case, I would reject rule utilitarianism and moral obligation since in this case, it will not promote happiness they my co-worker (West, 2004).

 

Reference

West, H. R. (2004). An introduction to Mill's utilitarian ethics. Cambridge [u.a.: Cambridge Univ. Press.