The utilitarian does what is best for the greatest number of people. Enron fired 4,000 people who lost everything from their pensions to their sense of security. The company did not act as a utilitarian but rather as an egoist. A utilitarian would never have switched to market-by-market accounting because it doesn't actually show a company's true profit, but opens the door to accounting flaws. A utilitarian would not have allowed a “rank and yank” system because it creates more opportunities for the employee to act unethically to get ahead. The board of directors was caught selling stock to cover itself when it would end up laying off 4,000 employees and destroying these employees' pension plans in the future. A utilitarian should not make this choice because he would not allow things to degenerate to this point