ethics in accounting and finance

focus on this case study and offer at least two alternative courses
of action (ACA / solutions), but not more than four choices. Each ACA should look at alternatives
based on the following concepts:
Utilitarianism (Consequentialism)
Deontology (Non-consequentialism)
Contractarianism
Rights-based ethics
Virtue ethics
you must specify which approach or concept you used in arriving at your decision and explain thoroughly
this is the case (As the new credit manager, you are being trained by the outgoing manager. She explains
that the system prepares cheques for amounts net of the cash discounts, and the cheques are
not mailed until five days later, adding that the company gets free use of cash for an extra
five days, and our department looks better. When a supplier complains, we blame the
computer system and the mailroom. Do you continue or not this payment policy?)