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The "but-for" test is associated with:
Deontological Theory
An ethical philosophy that evaluates actions as right or wrong based on adherence to rules, duties, or moral principles, regardless of the consequences.
Decisions
Resolutions or conclusions reached after consideration or deliberation by individuals, groups, or organizations.
Action
The process or state of acting or being active; a deed or movement.
Stakeholder Theory
A management concept that asserts that the interests of all stakeholders, not just shareholders, should be considered in the decision-making process of an organization.
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