W. D. Ross believed, that there is often more than one ethical value competing for preeminence in our ethical decision making
While the good is an objective, you can not do it. But you can undertake a right action, that not necessarily, but ideally produces good
Ross sees competing ethical duties as equal, if the circumstances with their moral choices are equal (referred to each personal set of duties individually)
Division in 2 kinds of duties:
- Prima facie duties that seem to be right because of the nature of the act itself
- Actual duties are duties turning paramount, if specific circumstances are given
Problem: the theory is realistic, but much more difficult to be applied than a system of absolute rules, as it reflects constantly changing circumstances and rules sets