The idea here is that only when one acts with good will does an action have moral value. When you act out of duty there is no true moral value. There is only one command (imperative) that is categorical (the categorical imperative). A categorical imperative uses no if, no but: 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 offered 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. The first is that an action is right only if the agent would be willing to be treated equally if the parties' positions were reversed. The second is that we must always act in such a way as to treat others as ends in themselves. Kant's theory also finds application in organizations. The categorical imperative provides rules to follow in moral decision making, there is emphasis on individuals in terms of organizational decision making, and principled motivation and action are key. There are however 3 criticisms of Kant's ethics; what has moral value is the categorical imperative, an adequate test of law and what it means to treat people like