One of the strengths of consequentialist approaches is “affirming that the morality of an action depends on its consequences” (p. 3). Sam justified keeping the money for personal use and no one was harmed, nor did the consequences of not doing the paperwork properly jeopardize the business in any way. One of the weaknesses of consequentialist approaches “can easily be used to justify questionable actions (the ends justify the means)” (p. 5). Sam justified keeping the money for personal use after completing the paperwork, he would still have to pay taxes on it. Sam easily justified his actions due to the minimal consequences that could occur. I believe the effect on other hospital staff if an auditor discovered this situation would be a negative ethical approach. Employees who once took their jobs very seriously by making the best ethical decisions may now view their responsibility in terms of ethical selfishness. Ethical egoism “holds that each person should act in his or her own self-interest” (p. 4). Employees may view Sam's actions as self-interest, justifying future unethical employee decisions. This mentality and this ethical approach could jeopardize the future of businesses