Imagine a factory owner whose factory has started losing lots of money because of an economic downturn. The owner starts "cooking the books" (committing accounting fraud) to try to fool investors and the IRS, allowing them to keep the factory open and make sure all the employees keep their jobs. The staff accountant catches this and says, "What kind of businessperson are you? Where's your character? Have some integrity!" Which of the following moral philosophies is the closest match with this staff accountant's reasoning? Group of answer choices Deontology Utilitarianism Virtue ethics Procedural justice