The utilitarian does what is best for the greatest number of people. Enron laid off 4,000 people who lost everything from their pensions to their sense of security. The company did not act utilitarian but rather selfish. A utilitarian would never have switched to market-to-market accounting because in reality it does not show the real profit of a company, but opens the door to accounting defects. A utilitarian would not have allowed a rank and file system because it creates more opportunities for the employee to act unethically in order to get ahead. The board was caught selling stock to hedge when in the future they would end up laying off 4,000 employees and destroying those employees' retirement plans. A utilitarian would not have to make this choice because he would not allow things to escalate to this point..