Moral theories remain a topic of interest, not just to moral philosophers, but increasingly in business circles as well, thanks to a tainted reputation that urges more awareness in this regard. Based on the expressed preferences of 163 undergraduate and graduate students of business ethics, this article briefly examines the two most popular theories, Universalism (Kantian) and Utilitarianism (consequentialist), and presents a SWOT analysis of both. Some of the strengths and weaknesses that will be discussed for Universalism are consistency, intension basis, and universalizability, while some of the discussed strengths and weaknesses for Utilitarianism are flexibility, outcome-basis, and lack of consistency. Subsequently, some common factors and discrepancies between the two theories will be discussed. In the conclusive section, some suggestions and recommendations are presented.

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