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One common tactic among consequentialists, particularly those committed to an altruistic ( selfless ) account of consequentialism, is to employ an ideal, neutral observer from which moral judgements can be made.
John Rawls, a critic of utilitarianism, argues that utilitarianism, in common with other forms of consequentialism, relies on the perspective of such an ideal observer.
The particular characteristics of this ideal observer can vary from an omniscient observer, who would grasp all the consequences of any action, to an ideally informed observer, who knows as much as could reasonably be expected, but not necessarily all the circumstances or all the possible consequences.
Consequentialist theories that adopt this paradigm hold that right action is the action that will bring about the best consequences from this ideal observer's perspective.

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