The idea here is that only when one acts with good will does an action have moral value. When we act out of duty, there is no real moral value. There is only one commandment (imperative) that is categorical (the categorical imperative). A categorical imperative does not use ifs, ands, or buts – only “do this” or “don’t do that.” Universal acceptability is also linked to this. It's about thinking rationally and considering what all other rational people would do morally. Kant also proposed another way of looking at the idea of ​​the categorical imperative. It's about treating others the same way you would like to be treated. There are two ways to reformulate Kant's categorical imperative. First, an action is only right if the agent would be willing to be so treated if the parties' positions were reversed. Second, one must always act in a way that treats others as an end in oneself. Kant's theory also applies to organizations. The categorical imperative gives rules to follow in moral decision-making, the focus is on individuals in terms of organizational decision-making, and motivation and principled action are essential. There are, however, 3 criticisms of Kant's ethics; what has moral value, is the categorical imperative an adequate test of the law, and what does it mean to treat people as