Explain a range of decision-making processes that can be applied to ensure that effective
outcomes are achieved. (AC 1.4)
• examples of how different perspectives might result in certain
decisions, for example utilitarianism, deontology, the impact of
religious and personal beliefs on workplace decision-making.
• Different approaches to dealing with capability and
performance issues based on ethical values, compassionate
and punitive responses to work issues
Assess a range of different ethical theories and perspectives and explain how understanding of these
can be used to inform and influence moral decision-making. (AC 1.5)
• Ethical perspectives: theories of ethics for example utilitarianism,
deontology/ Kantianism, communitarianism, altruism;
• ethical values, for example democracy, fairness, honesty, equality;
• ethics and religion; ethics and business; examples of ethical dilemmas
and outcomes.
Appraise different ways and approaches organisations can take to
measure financial and non-financial performance. (AC 3.1)
• Measurements of financial and non- financial performance:
• for example revenue, gross and net profit, cash flow, return on
investment, productivity, key performance indicators, service level
agreements, balanced scorecard or similar performance management
tools; stakeholder benefits and feedback, customer satisfaction, legal
compliance, compliance with environmental standards, sector ratings.
