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1
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Unit 01

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• 2007.5.7

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2
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3
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4
????

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5
??????(Stevens, 1979)

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• ????????????, ??????????????
• ???????,??????????????,????????????(Picher
  DeGeorge, 1979)
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6
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7
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8
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9
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• ????????????????? ??????,?????????????(cf.????????
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• ????(Rawls,1971)
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10
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11
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• John Loche
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• Charles Darwin
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12
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13
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14
Ethical Principles and Decision-Making Guidelines

• Business Ethics Education on Stakeholder Belief
  Systems
• Ethical Criteria in Ethical Reasoning
• Moral Responsibility
• Ethical Principles

15
Business Ethics Education on Stakeholder Belief
Systems

• Take it! But use your best judgement on how to
  handle the details.
• Inputs(ethical training,courses, seminars)
• Transformation (effects on Stakeholder Belief
  Systems)
• Outputs(decisional changes)

16
Inputs(ethical training,courses, seminars)

• ethical principles
• decision rules
• cases using ethical principles with stakeholder
  approval

17
Transformation (effects on Stakeholder Belief
Systems)

• perceptions
• assumptions
• motivations
• norms
• values
• organizational cultures

18
Outputs(decisional changes)

• behavior
• decisions
• actions
• policies
• procedures

19
Ethical Criteria in Ethical Reasoning

• MBA??????,??????????????,???????????
• How to clarify ethical problems?(Laura Nash,
  1981)
• Ethical Criteria in Ethical Reasoning(Manuel
  Velasquez, 1988)

20
How to clarify ethical problems?(Laura Nash, 1981)

• Have you defined the problem accurately?
• How would you define the problem if you stood on
  the other side of the fence?
• To whom and to what do you give loyalty as a
  person and as a member of the corporation?
• What is your intention in making this decision?
• How does this intention compare with the probable
  results?
• Can you discuss the problem with the affected
  parties before you make your decision?
• Could you disclose without qualm your decision
  or action to your boss, and other stakeholders as
  a whole?
• What is the symbolic potential of your action if
  understood? If misunderstood?
• Under what conditions would you allow exceptions
  to your stand?

21
Ethical Criteria in Ethical Reasoning(Manuel
Velasquez, 1988)

• Moral Reasoning must be logical.
• Factual evidence cited to support a persons
  judgment should be accurate, relevant, and
  complete.
• Ethical standards used in persons reasoning
  should be consistent.

22
Moral Responsibility

• To be morally responsible for ones actions and
  the harmful effects of the actions (Velasquez,
  1988).When
• A person knowingly and freely so acted, or the
  person caused the act to happen when that act was
  morally wrong
• Knowingly and freely failed to act or prevent a
  harmful act that was morally wrong

23
Ethical Principles

• Ethical Relativism
• Utilitarianism
• Universalism
• Rights
• Justice

24
Ethical Relativism and Decision-Making Guidelines

• No single, universal rules
• Personal interests and values (native relativism)
• When in Rome, do as the Romans do (cultural
  relativism)
• Problems
• Logic of relativism as an excuse for not
  developing another moral standards
• This view contradicts everyday experience
• Decision-Making Guidelines/stakeholder analysis
• What are the major moral beliefs and principles
  at issues for each stakeholder affected by this
  decision?
• What are my moral beliefs and principles in this
  decision?
• To what extent will my ethical principles clash
  if a particular course of action is taken? Why?
• How can conflicting moral beliefs and principles
  be avoided or negotiated in seeking a desirable
  outcome?

25
Utilitarianism and Decision-Making Guidelines

• Ethical judgement depending on consequences
  (Jeremy Bentham, 1748-1932 John S. Mill,
  1806-1873)
• Problems
• Decision-Making Guidelines/stakeholder analysis

26
Ethical judgement depending on consequences
(Jeremy Bentham, 1748-1932 John S. Mill,
1806-1873)

• An action is morally right if it produces the
  greatest good for the greatest number of people
  affected by it
• An action is morally right if the net benefits
  over costs are greatest for all affected, as
  compared to the net benefits of all other
  possible choices considered
• An action is morally right if its immediate and
  future direct and indirect benefits are greatest
  for each individual, and if this benefits
  outweigh the costs of those considered for other
  alternatives.

27
Problems

• There is no agreement about what is the good
  to be maximized for all concerned in different
  situations is. Who decides what is good for whom?
  Whose interests are primary in the decisions?
• Actions vs. consequences
• Measurement and timeframe
• No consideration on individual
• The principles of justice and rights are ignored.

28
Decision-Making Guidelines/stakeholder analysis

• define how costs and benefits will be measured in
  selecting one course of action over
  another.Include social as well as economic and
  monetary costs and benefits include long-term
  and short-term costs and benefits.
• Define what information you will need and use to
  determine costs and benefits in making
  comparisons
• identify procedures an policies you will use to
  explain and justify your cost/benefit analysis
• state your assumptions in defining and justifying
  your analysis and conclusions
• ask what moral obligations you have toward each
  of your stakeholders, after costs and benefits
  have been estimated for particular strategies

29
Universalism and Decision-Making Guidelines

• referred to as deontological ethics or
  nonconsequentialist ethic (Immanuel Kant
  (1742-1804)
• nonconsequentialist ethic the means justify the
  ends of an action, not the consequences
• Kants principle of the categorical
  imperative(??????????????????????,??????????????
  ???????)
• A person should choose to act if and only if she
  or he would be willing to have every person on
  earth, in that same situation, act exactly that
  way.
• A person should act in a way that respects and
  treats all others involved as well as means to
  the end.

30
Problems from Universalism and Decision-Making
Guidelines

• Practical utility?
• Conflicts of interest
• decision-makers duties conflict in an ethical
  dilemma?

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Decision-Making Guidelines/stakeholder analysis

• Identify individuals as well as aggregates and
  their welfare and risks in considering policy
  decisions and outcomes.
• Identify the needs of individuals involved in a
  decision, the choices they have, and the
  information they need to protect their own
  welfare.
• Identify any manipulation, force, coercion, or
  deceit that might be harmfully used against
  individuals involved in a decision
• Identify duties of respecting and responding to
  individuals affected by particular decisions
  before adopting policies and actions that affect
  individual lives
• Ask if the desired action or policy would be
  acceptable to those individuals involved if they
  are informed of the policy intentions. Under what
  conditions would they accept the decision?
• Ask if the designated action or policy would
  acceptably be repeated as a principle by
  different individuals in a similar situation. If
  not, why? And would the designated action
  continue to be employed?

32
Rights and Decision-Making Guidelines

• Moral authority Entitlements and unquestioned
  claims
• Fundamental rights life, liberty, and the
  pursuit of happiness
• The principle of rights is one of the most
  powerful concepts enabling and protecting
  individual freedom, dignity, and choice.
• Problems
• The entitlement justification of individual
  rights can be used by certain individuals as
  groups to disguise and manipulate selfish, unjust
  political claims and interests.
• Protection of rights can be exaggerate certain
  entitlements in society at the expense of others.
• The limitation of rights
• Decision-Making Guidelines/stakeholder analysis
• Identify the individuals and their rights that
  may be violated by a particular policy or course
  of action.
• Determine the legal and moral basis of these
  individual rights Does the decision violate
  these rights?
• Determine to what extent the action to be taken
  has moral justification from utilitarian
  principles if individual rights may be violated.

33
Justice and Decision-Making Guidelines

• fairness and equality
• The principle of justice forces us to question
  how fairy benefits and costs are distributed to
  everyone, opportunity and hardship to all,
  regardless of power, position, wealth, and
  station in life.
• Principle of justice (J. Rawls, 1971)
• Each person has an equal right to the most
  extensive basic liberties compatible with a
  similar liberty for others.
• Social and economic inequalities are arranged so
  that they are both (a) reasonably expected to be
  to everyones advantage and (b) attached to
  positions and offices open to all.

34
Types of justice (R. DeGeorge, 1976, 1986)

• Compensatory justice
• Retributive justice
• Distributive justice
• Procedural justice

35
Problems of justice

• Outside the jurisdiction of the state and its
  legal judicial systems where ethical dilemmas are
  solved by procedure and law, who decides who is
  right and who is wrong?
• Who has the moral authority to punish whom?
• Can opportunity and burden be fairly distributed
  to all when it is not in the interest of those in
  power to do so?

36
Decision-Making Guidelines/stakeholder analysis

• How equitable will the distribution of benefits
  and costs, pleasure and plain, reward and
  punishment be among stakeholders if we pursue a
  particular course of action?
• How clearly have procedures been defined and
  communicated for distributing the costs and
  benefits of a course of action or policy? How
  fair are these procedures to all affected?
• What provisions can we make to compensate those
  who will be unfairly affected by the costs of the
  decision? What provisions can made to
  redistribute benefits from those who have been
  unfairly or overly compensated by the decision?

37
Summary of Five Ethical Decision-Marking
Principles
38
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39
Basic Concepts

• Business Crises
• Stakeholders
• Ethics
• Ethical issues
• Ethical efforts
• Ethics codes
• Ethics training
• Ethics decision-marking

40
Business Ethics Defined

• A Stakeholder approach
• What Is Business Ethics?
• Level of Business Ethics
• Myths about Business Ethics
• Why Business Ethics?
• Nature of Ethical Reasoning

41
Concepts of Stakeholder Approach

• The Management Challenge
• Internal
• External
• Stakeholders
• Individual
• Group
• Institution
• Stakeholder Analysis
• Who were the stakeholders in this incident?
• What was the stake for each?
• Who was right, and Who was wrong?
• Who was morally responsible or irresponsible?

42
A Stakeholder Approach

• A pragmatic means of understanding the social and
  moral obligations of business to each
• A pragmatic means of understanding the social and
  moral obligations of business to each of its
  stakeholders and stockholders
• A method for mapping the complex relationships
  between a focal stakeholder and other
  constituencies
• A method of identifying strategies that each
  stakeholder can use to interact with moral
  responsibility toward others in crises, critical
  incidents, or ethical dilemmas
• A way of keeping score and assessing moral
  responsibility and responsiveness of focal and
  other key stakeholders to each other

43
What Is Business Ethics?

• The art and discipline of applying ethical
  principles o examine and solve complex moral
  dilemmas. Business ethics asks, What is right
  and wrong? Good and bad? in business
  transactions.
• The study of how personal moral norms apply the
  activities and goals of commercial enterprise. It
  is not a separate moral standard, but the study
  of how the business context poses its own unique
  problems for the moral person acts as an agent of
  this system(Nash, 1990).

44
The Top Ethical Issues Facing Business (Baumann
1987)

• Employee conflicts of interest 91
• Inappropriate gifts 91
• Sexual harassment 91
• Unauthorized payments 85
• Affirmative action 84

45
Unethical Practices Were Reported as Occurring
Most Frequently in Business(Wall Street Journal
survey, 1990)

• Managers lying to employees
• Expense-account abuses at high levels
• Office nepotism and favoritism
• Taking credit for others work

46
The Most Unethical Behavior (Wall Street Journal
survey, 1990)

• Government 66
• Sales
  51
• Law
  40
• Media
  38
• Finance
  33
• Medicine
  21
• Banking
  18
• Manufacturing 14

47
Questionable Ethical Activities(Gordon, 1990)

• Receiving or offering kickbacks
• Stealing from the company
• Firing an employee for whistle-blowing
• Padding expense accounts to obtain reimbursements
  for questionable business expenses
• Divulging confidential information or trade
  secrets
• Terminating employment without giving sufficient
  notice
• Using company property an materials for personal
  use

48
Level of Business Ethics

• Individual level
• Organization level
• Association level
• Societal level

49
Business Ethics Levels
50
A Framework for Classifying Ethical Levels
51
Myths about Business Ethics

• Ethics is a personal, individual affair, not a
  public or debatable matter.
• Ethics and business dont mix.
• Ethics in business is relative.
• Good business means good ethics.

52
Why Business Ethics?

• Laws are insufficient
• Limitation of market mechanism
• Complex moral requirement

53
Nature of Ethical Reasoning

• Most ethical decisions have extended
  consequences.
• Most ethical decisions have multiple alternatives
• Most ethical decisions have mixed outcomes.
• Most ethical decisions have uncertain
  consequences.
• Most ethical decisions have personal implications.

54
Stakeholder Approach

• What Is Stakeholder Approach?
• Why A Stakeholder Approach To Business Ethics?
• Stakeholder Analysis Defined
• How To Execute a Stakeholder Analysis
• Moral Responsibilities of Functional Area
  Managers
• Executing a Stakeholder Analysis as an Observer
• Stakeholder Analysis and Ethical Reasoning
• What Is Stakeholder Approach?

55
What Is Stakeholder Approach?

• An analytical way of observing and explaining how
  different constituencies are affected and affect
  business decisions and actions.
• Profit maximization is constrained by justice,
  individual right, et al.

56
Stakeholders

• Stakeholder Any individual or group who can
  affect or be affected by the corporation.
• Organizational Stakeholders to Management
  Customers, Subordinates, Employees et al.
• Stakes Any interest, share, or claim a group or
  individual has in the outcome of a corporations
  policies, procedures, or actions toward others.

57
Why A Stakeholder Approach To Business Ethics?

• The growth and complexity of the modern
  corporation and its influence on the environment.
• Stockholder Approach vs. Stakeholder Approach
• Financial and economic relationships vs. Social
  and moral responsibility strategies

58
Stakeholder Analysis Defined

• A framework that enables users to map and then
  manage corporate relationships with groups who
  affect and are affected by the corporations
  policies and actions.
• A strategic and management function

59
How to Execute a Stakeholder Analysis

• Mapping stakeholder relationships
• Mapping stakeholder coalitions
• Assessing the nature of each stakeholders
  interest
• Assessing the nature of each stakeholders power
• Constructing a matrix of stakeholder moral
  responsibilities
• Developing specific strategies and tactics
• Monitoring shifting coalitions (Frederick et al.,
  1998)

60
Moral Responsibilities of Functional Area
Managers

• Customers, Customer executives, Customer
  Influences
• Boss, Bosss boss, Owners, Stockholders
• Myself, Co-Workers, Team members, Subordinates,
  Employees
• Related department
• Elected Public Officials,
• Government Bureaucrats, Government agencies

61
Executing a Stakeholder Analysis as an Observer

• Does the company have to be the center or focus
  of the analysis?
• How detailed do the maps and analysis have to be?
• What issues are the most important for each
  stakeholder and who determines this in this in a
  stakeholder analysis?
• How objective or reliable can the analysis be if
  the primary responsibilities are not directly
  involved or questioned?
• Can an analysis be done before or during an
  event?
• What different or value can a stake holder
  analysis add?

62
Stakeholder Analysis Ethical Reasoning

• What is equitable, just, fair, and good for this
  who affect and are affected by business
  decisions?
• Who are the weaker stakeholders in terms of power
  and influence?
• Who can, will, and should assist weaker
  stakeholders in?
• Define and fulfill ethical obligations

63
Ethical Problems

• Have you defined the problem accurately?
• How would you define the problem if you stood on
  the other side of the fence?
• How did this situation occur in the first place?
• To whom and to what do you give your loyalty as a
  person and as a member of the corporation?
• What is your intention in making this decision?
• How does this intention compare with the
  probable?
• Under what conditions would you allow exceptions
  to your stand?

64
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65
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66
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• ?????? ???????????????, ????????????, ?????????
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• ??????????(Frankena, 1963)
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• ????? ????/????/????/????/????/????

67
????

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• Professional Association Codes

68
Professional Association Codes

• ethical principles and rules
• professional standards
• professional responsibilities
• public interest
• integrity
• due care
• objectivity
• independence
• disciplinary action

69
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70
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71
The End
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