New York prosecutors charged Dennis Kozlowski, former CEO of Tyco, with stealing more than $170 million from the company. Kozlowski was also accused of borrowing $270 million from a company loan program intended to help him pay taxes, but he improperly used 90 percent of this money for personal expenses, such as yachts, jewellery, fine art, and real estate. Kozlowski was sentenced to up to 25 years in a New York state prison (Source: Kozlowski, Swartz Sentenced to Up to 25 Years in Prison, The Wall Street Journal, September 19, 2005, online.wsj.com).

Use any one ethical theory discussed in the modules to justify the fate of Dennis? Explain your answer in not more than 100 words.