Accounting Question?

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Please explain the difference between a categorical imperative and a hypothetical imperative. Please give an example for the accounting standards or the codes of conduct.

Please no plagiarism or verbatim. Thanks!

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hypothetical imperatives have the form of If...then
categorical imperatives do not

For example:
hypothetical imperative: If you want to get there quickly, you ought not to walk but to take taxi.
categorical imperative: you should not walk. you ought to take a taxi.
Is "you should love your neighbor as yourself" from the Bible a categorical imperative?

Please let me know if you need any clarification. I'm always happy to answer your questions.

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