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Thursday, 2 December 2021

Ethics, Morality and Values in business ethics

VALUES

According to M. Haralambos (2000), “A value is a
belief that something is good and desirable.”

FEATURES/CHARACTERISTICS OF VALUES

Values are often vaguely defined by an individual.

Values are often defined in terms of concepts.

Values are different states of intentionality which
when activated, guide behaviour and create
meaning.

Values support individual needs.

Values change as needs and circumstances change.

Values may be inculcated through learning or
adopted as a result of life experiences.

Most of the basic values are learnt early in life
from family, friends, neighbourhood, school,
print/visual media and other sources within the
society.

Values may be specific, such as honouring one’s
parents or owning a home or they may be more
general, such as health, love and democracy.

Value systems can be different from culture to
culture. Values are also different for each person.
While one person might value honesty, another
might value wealth.

We use ‘values self-awareness’ to evaluate the
appropriateness of our behavior as well as
behavior of others.

VALUES

Our values are qualities or ideas which each of us
cares about and considers important.

They must be chosen freely, rather than being forced
on us.

They can be morally or ethically based or simply based
on a want or need.

Our values have positive qualities for us, and tend to
show up in every aspect of our lives.

Values are the elements on which we base our actions,
behaviour and decisions.

Types of values include: family, professional, national,
spriritual.

Broad Classification of Values

Individual Values – These are the values which
are related with the development of human
personality or individual norms of recognition
and protection of the human personality such
as honesty, loyalty, honour etc.

Collective Values- Values connected with the
solidarity of the community or collective
norms of equality, justice, solidarity and
sociable are known as collective values.

On the basis of hierarchical arrangement

Terminal Values – These are the values that we
think are most important or most desirable. They
are desirable states of existence that we work
towards or try to reach.

Intrinsic Values – These are the values which are
related with goals of life. They are sometimes
known as ultimate and transcendent values.

Instrumental Values – These values come after
the intrinsic values in the hierarchy of gradation
of values. These values are the means to achieve
goals (intrinsic values) of life.

On the basis of organizational
setting/organizational values

Relationship Values – Relationship values
reflect how you relate to other people in
your life, i.e. friends, family or colleagues in
the organization.

Societal Values – Societal values reflect how
the individual or the organization relates to
society.

On the basis of nature of values

Personal Values – These are the values endorsed
by an individual.

Family Values – Family values are the principles
valued in a family, and may be good or bad.

Social-cultural Values – Cultural values are
centered on what a culture believes is fair and
just. These are the prevailing values of the
society which change with time and either
coincide or not with the family or personal
values.

(4) Material Values – These values allow an
individual to survive and are related to the basic
needs of human beings, such as food, clothing and
protection from the environment.

(5) Spiritual Values – Spiritual Values are how you
represent what you believe in when it comes to
religion/spirituality. Spiritual values are the way
you believe in your own god.

(6) Moral Values – Moral values are the attitudes
and behaviours that a society considers essential
for coexistence, order and general wellbeing of
the society.

(7) Aesthetic Values – Aesthetic values are the
values associated with evaluation of artwork or
beauty.

MAIN FUNCTIONS OF VALUES

Values play an important role in the integration and
fulfillment of man’s basic impulses and desires in a
stable and consistent manner appropriate for his
living.

They are generic experiences in social action made up
of both individual and social responses and attitudes.

They build up societies and integrate social relations.

They mould the ideal dimensions of personality and
range and depth of culture.

They influence people’s behaviour and serve as criteria
for evaluating the actions of others.

They have a great role to play in the conduct of social
life.

They help in creating norms to guide day-to-day
behaviour.

IMPORTANCE OF VALUES

The values are important because they help us to
grow and develop. They help us to create the
future we want to experience.

Their importance is independent of the
circumstances. For example, even though if we
may be unfair, fairness still has a value.

In an organization, values serve as a framework
for the behaviour of its members, In this regard,
an organization’s value are reflected in the
specific behaviours of its members, and not just in
its mission statement.

When we use our values to make decisions, we make a
deliberate choice to focus on what is important to us.
When values are shared, they build internal cohesion
in a group.

Values enable individuals to feel that they are part of
something bigger than themselves.

Values are the motive power behind purposeful
action. They are the ends to which we act.

Values are essential to ethics. Ethics is concerned with
human actions and the choice of those actions. It
determines which values should be pursued, and
which should not. Ethics is a code of values.

For the well-being of the community, it is necessary to
have shared rules that guide the behaviour of its
members, otherwise the community will not function
satisfactorily for the majority.

MORALS

Morals are concerned with or relating to human behaviour,
especially the distinction between good and bad or right and
wrong behaviour.

Morals can be defined as adhering to conventionally accepted
standards of conduct.

CHARACTERISTICS OF MORALS

They are based on a sense of right and wrong according to the
conscience of a person.

Moral standards deal with matters which people think can
seriously injure or seriously benefit human beings.

Moral standards are not established or changed by political or
legal authoritative bodies. They validity of moral standards rests
on the adequacy of the reasons.

Moral standards are preferred to other standards including even
self-interest when choice is there.

Moral standards are impartial. They are based on impartial reasons
that an impartial observer would accept.

Moral standards are associated with special emotions. When people
act in violation of a moral standard, they feel guilty, ashamed and
remorseful.

Prescriptivity refers to the practical or action-guiding nature of
morality. (For example, ‘Do not kill,’ ‘Do no unnecessary harm,’ and
‘Love your neighbour’). Morals are intended for use to advise and to
influence to action.

Moral principles must apply to all who are in the relevantly similar
situation. If one judges that act X is right for a certain person P, then it
is right for anyone relevantly similar to P. According to GOLDEN RULE
“It cannot be right for A to treat B in a manner in which it would be
wrong for B to treat A.

Moral principles must be made public in order to be an action guiding
role in our lives.

A moral system must be workable i.e. its rules must not lay a heavy
burden on agents.

Morals often play an important role in the formation of ethics.

Though morality is often used to refer to the code of conduct accepted
by an entire society, different morals may be accepted and practiced
by individual groups within a society.

Morality

Morality is one’s individual perception of right and wrong, and good and
bad.

A moral act is an intentional act that is considered to be right. A moral act
is an act that will benefit humanity.

Example: Saving someone from death.

An immoral act is an intentional act that is considered to be wrong.
Immorality is evil, sinful or otherwise wrong behaviour. Immorality is often
called wickedness and is a state avoided by good people. E

Example: Looking down upon people on the basis of their caste or skin
color, religion or nationality.

An amoral act has no bearing on right or wrong. A person who has no
conscience or scruples is an example of an amoral person.

Example: Stealing from the poor.

The definitions of Ethics

Ethics is the study of principles that govern
how we decide what is right and wrong;
deciding between moral principles to
determine the best course of action to take.

Based on what you value, and your own
morality (right/wrong, good/bad), you can
consider your options before making an
ethical or unethical decision.

The word ethics comes from the Greek ethos which
means customs or habits.

Ethics is also often called moral philosophy.

The word moral is from the Latin mores which also
means customs or habits.

Thus, ethics means the science of customs or habits
of society.

While morals or morality refers to customs, ethics
extend to mean habitual conduct or character.

Morality deals with our reasoning and ethics with our
doing.

Ethics can also mean ‘the science of rightness and
wrongness of character and conduct.’

Ethics is also the ‘science of the highest good.’ It is the
science of morality.

It is the science of the supreme ideal of human life.

Ethics is the study of what is right or good in human
conduct or character.

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WHAT IS ETHICS?

Standards of duty and virtue that
indicate how we should behave.

Ethics is about right and wrong and
how an honorable person should
behave.

Ethics is about being a good person.

Is vs. Ought

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It’s not the same as values.

Ethics is what you do when no one
else is watching.

Imagine you were invisible and were
able to do anything without
consequences or repercussions.

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WHY BE ETHICAL?

It’s just good business

It’s the smart thing to do

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In 1992 an eminent and diverse group
of educators, youth leaders, and
ethicists from 30 segments of our
nation issued the Aspen Declaration, a
document asserting the primacy of six
core ethical values that “transcend
cultural, religious and socioeconomic
differences.”

Josephson Institute of Ethics

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The Six Pillars of Character

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We can always set the ethical bar higher!!

OUR WORKPLACE

SKILLS

CHARACTER

SYSTEM

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TRUSTWORTHY

INTEGRITY

HONESTY

PROMISE-KEEPING

LOYALTY

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RESPECT

IT IS OUR DUTY TO TREAT EVERYONE WITH
RESPECT

Courtesy

Politeness

Dignity

Value the differences they bring into our
workplace

Tolerance (This can be hard)

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RESPONSIBILITY

Don’t make excuses

Accept responsibility for decisions

Fulfill all obligations

DO NOT over-promise

“Life is full of choices—what you do and don’t
do matters”

“Choosing not to choose is a choice.”

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FAIRNESS

Listen

Make decisions based on careful and
appropriate consideration

Who do we let go?

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CARING

Compassion and concern for others

Kindness and consideration

Mercy and forgiveness

Empathy

Gratitude and Expressed Thanks

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CITIZENSHIP

Play by the rules

Respect authority

Do your share

Within the workplace keep proper records

Follow office procedures

Be a good office neighbour and pursue the
common good

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Enhance Ethical Commitment

Think of the most ethical person you know!

What characteristics do you associate with that
person?

Do you think ethics are important to that
person?

If someone asked that question about you, how
many people would think ethics were important
to YOU?

How would it feel to know you are a role model
for others?

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Taking it to work.
What Can the Business
Community Do?

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Expect all employees to maintain
these ethics

Trustworthiness

Respect

Responsibility

Fairness

Caring

Citizenship

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Trustworthiness

Try to be honest and ethical in all business
dealings.

Never reveal proprietary information.

Do not tolerate lying, stealing or deception.

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Respect

Treat everyone with courtesy, politeness and
dignity, valuing individual and cultural
differences in our workplace and among those
we serve.

Listen to and communicate openly with each
other and with the customers in order to build
mutual respect and long-term working
relationships.

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Responsibility

Do not make excuses.

Accept responsibility for our workplace
decisions.

Fulfill all obligations.

Do not over-promise our customers.

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Fairness

Listen intently to the concerns of the customers,
employees and vendors.

Listen to the employees and make decisions that
affect them only after careful and appropriate
consideration.

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Caring

Truly care about each and every customer,
employee and vendor.

Commit to build long-lasting relationships to
mutual benefit.

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Citizenship

Play by the rules.

Keep proper records and follow financial
reporting procedures.

Follow all laws and regulations … to the tee.

Definition of Business Ethics

According to Andrew Crane,

“Business ethics is the study of business situations,
activities, and decisions where issues of right and wrong
are addressed.”

According to Raymond C. Baumhart,

“The ethics of business is the ethics of responsibility. The
business man must promise that he will not harm
knowingly.”

According to Wikipedia,

“Business ethics (also corporate ethics) is a form of
applied ethics or professional ethics that examines ethical
principles and moral or ethical problems that arise in a
business environment. It applies to all aspects of business
conduct and is relevant to the conduct of individuals and
entire organizations.”

Defining Business Ethics

Two Distinct Perspectives:

A Descriptive summation of the customs,
attitudes, and rules that are observed within a
business. As such, we are simply documenting
what is happening.

A Normative (or Prescriptive) evaluation of the
degree to which the observed customs, attitudes,
and rules can be said to be ethical. Here we are
more interested in recommending what should be
happening.

Nature of Business Ethics

It is a normative science. Normative sciences seek to
determine norms, ideals or standards, in this case, of
human conduct and character.

It is not a natural or positive science but a regulative
science.

It is not a practical science nor does it teach us how to
live a moral life, rather, it merely ascertains the moral
ideal.

Ethics is not an art. Art consists in the acquisition of a
skill but morality consists in an attitude of the will
when there is no overt action.

Ethics is a science because it aims at systematic
explanation of rightness and wrongness.

Who are the Stakeholders?

Stakeholders are those with a share or interest
in a business enterprise.

Impact from Unethical Behavior

History of Business Ethics

History of Business Ethics

RELATIONSHIP BETWEEN MORALS,
VALUES AND ETHICS

The following points highlights the relationship between
the two:

Similarity of origin

The words “ethics” and “morality” share the same
origin.

(b) Ethics as Moral Studies

In the 1995, Professor John Deigh of the University of
Texas argued that “ethics” relates to the
“philosophical study of morality”.

Ethics comprises Morals

The oxford english dictionary underlines the idea that
ethics relates to “a set of moral principles” in its
definition of the word.

BASIS FOR COMPARISON

MORALS

ETHICS

Meaning

Morals are the beliefs of the
individual as to what is right or
wrong.

Ethics are the guiding principles
which help the individual or
group to decide what is good or
bad.

What is it?

General principles set by group

Response to a specific situation

Root word

Mos which means custom

Ethikos which means character

Governed By

Social and cultural norms

Individual or Legal and
Professional norms

Deals with

Principles of right and wrong

Right and wrong conduct

Applicability in Business

No

Yes

Consistency

Morals may differ from society
to society and culture to
culture.

Ethics are generally uniform.

Expression

Morals are expressed in the
form of general rules and
statements.

Ethics are abstract.

Freedom to think and choose

No

Yes

BASIS FOR COMPARISON

ETHICS

VALUES

Meaning

Ethics refers to the
guidelines for conduct, that
address question about
morality.

Value is defined as the
principles and ideals, that
helps them in making
judgement of what is more
important.

What are they?

System of moral principles.

Stimuli for thinking.

Consistency

Uniform

Differs from person to
person

Tells

What is morally correct or
incorrect, in the given
situation.

What we want to do or
achieve.

Determines

Extent of rightness or
wrongness of our options.

Level of importance.

What it does?

Constrains

Motivates

SCOPE OF BUSINESS ETHICS

Societal Level

Stakeholder’s Level

(i) Employees,

(ii) Customers,

(iii) Shareholders

(iv) Banks,

(v) Government

Internal Policy Level

Personal Policy Level

(a) Societal Level

Concern for Poor

No discrimination against any particular
section or group

Concern for clean Environment

Preservation of Scarce resources for
posterity

Contributing to better quality of life.

(b) STAKEHOLDER’S LEVEL

Employees

Security of Job

Better Working Conditions

Better Recommendation

Participative Management

Welfare Facilities

Customers

Better Quality of Goods

Reasonable Price

Not to corner stocks and create
securities

Not to make false claims in
advertisements

Provide proper Services

(iii)
Shareholders

Ensure Capital Appreciation

Ensure Steady and regular
dividends

Disclose all relevant
information

Protect minority
shareholders interests

Not to window dress
balance sheets

Protect interests in times of
mergers, amalgamations
and takeovers

(b) STAKEHOLDER’S LEVEL

Banks and Other
Lending Institutions

Guarantee Safety of
borrowed funds

Prompt repayment of
loans

Government

Complying with rules
and regulations

Honesty in paying taxes
and other dues.

Acting as partner in the
progress of the country

(c) Internal Policy Level

Fair practices relating to
recruitment,
compensation, lay-offs,
perks, promotion etc

Transformational
leadership to motivate
employees to aim at
better and higher things
in life.

Better communication
at all levels.

(d)
Personal Policy
Level

Not to misuse others for
personal ends.

Not to indulge in politics
to gain power.

Not to spoil promotional
chances of others.

Not to use office car,
stationary and other
facilities for personal use.

Not to fall prey to
shortcuts and easy money.

Promise keeping

No violence

Mutual help

Respect for persons and
property.

Three C’s of Business Ethics

The need for compliance of rules, including :

Laws,

Principles of morality, the customs of
community, and

Policy of the company and fairness.

The Contribution Business can make to
society through:

The core values,

Quality of one’s products and services

By providing jobs to employees

Usefulness of activities to surrounding
community, and

QWL (Quality of Work Life) influenced by
ethical and moral values.

The Consequences of Business Activity:

Towards environment inside the plant and
outside the organizational community, e.g.,
Bhopal Gas Leading Tragedy.

Social responsibility towards shareholders,
bankers, suppliers, customers and employees
of organization.

Good public image. Sound business practices
so that public image is not tarnished.

FACTS

A fact is a specific detail that can be proven as true.

Are ideas that attempt to describe the way things
are; Examples

- The Sky is blue.

- Traffic is heavy.

In ethics, facts don’t have to be
absolutely/universally true!

Facts are:

An attempt to describing the way things are
generally agreed upon

- Even though the sky (itself) isn’t blue……no one
will attack you when you make that statement

FACTS (With Example)

Asserts that something has existed, does exist,
or will exist.

Debates whether it is true or false.

It can be an assertion of the past, present, or
future.

Values

Are ideas about the way you want things to be or the way you
think they should be.

Are attempts to evaluate or determine worth

They reflect desires, opinions and feelings of those who hold
them.

Examples;

People shouldn’t chew with their mouths open

Abraham Lincoln was the president ever.

FACTS AND OPINION

Fact

Objective

States Reality

Can be Verified

Presented with
unbiased words

Opinion

Subjective

Interprets Reality

Cannot be Verified

Presented with value
words

ETHICAL CONCEPTS

Ethical subjectivism: This concept emphasizes that the ethical
choice of the individual decides the rightness or wrongness of
his behaviour.

Ethical relativism: According to this concept, no principle is
universally applicable and so it would be inaccurate to
measure the behaviour of one society with another’s
principles or standards. Relativism overlooks the fact that
there may be enough evidence to believe that an ethical
practice is based on false belief, illogical reasoning, and so on.

Consequentialism: Consequentialism is based on two ideas: the
concept of value and the maximization of value. If, for
example, honesty is considered a value, an act is considered
ethical only if it maximizes this value. An act, which does not
maximize the said value, is not ethically permissible.

Deontological ethics: This concept stresses that ethical values
can be developed from the concepts of reason as all rational
individuals possess the ability to reason. We may, for
example, end up causing pain unknowingly while trying to
create happiness. Therefore, the ethical value of an action
cannot be determined by its consequences. Instead, it is in
the motive that lies behind the particular action.

Ethics of virtue: This concept emphasizes those traits that give
the individual a sense of satisfaction from ethical point of
view. Virtuous acts like courage, honesty, tolerance and
generosity are done as a way of living and not by chance.

Meta-ethics : It is a branch of analytic philosophy that explores
the status, foundations, and scope of moral values,
properties, and words.

Cultural Diversity Thesis: Moral beliefs and practices vary from
culture to culture.

Dependency Thesis: “Morality depends on (1) human nature (for
example, facts about human reason, motivation, emotions, and
capacity for pleasure and pain); (2) the human condition (facts
about the way human life is constrained by the natural order,
such as that all humans are mortal); (3) specific social and
cultural circumstances (for example, facts about local traditions
and customs); or all three of these.”

Ethical Relativism: “What is morally right or wrong (as opposed
to what is merely thought to be right or wrong) may vary
fundamentally from person to person or culture to culture.”

Moral Skepticism: doubt about whether right and wrong exist

Moral Nihilism: the view that right and wrong do not exist

Ethical Universalism: The fundamental rules of morality are the
same for all people in all situations.

Ethical Absolutism: The fundamental law(s) of morality exist
independently of the physical world and do not depend on
human nature, the human condition, or any specific social or
cultural circumstances.

Ethical Absolutism combines Ethical Universalism with the
denial of the Dependency thesis.

According to Ethical Absolutism, the fundamental rules of
morality are the same for all rational beings at all times and
places.

ETHICAL SUBJECTIVISM

All moral standards or truths are dependent only upon the
opinions and feelings (not fact) of the utterer making the
subjective moral judgment.

A moral judgment is subjective if its truth depends on whether
or not it conforms to the tastes, attitudes, beliefs, preferences
of the utterer.

“I think Olives taste disgusting” (a matter of taste)

“I think Baseball is the best sport” (a matter of preference)

Types of subjectivism: normative subjectivism and meta-ethical
subjectivism.

NORMATIVE SUBJECTIVISM

According to normative subjectivism, an act is morally right if, and
only if, the person judging the action approves of it.

Normative ethical theories attempt to specify conditions under
which an action is right or wrong.

Normative subjectivism allows that moral judgments can be true or
false. There is truth in ethics, but no objective truth.
A moral
judgment is true just in case it accurately reports the sentiments of
the speaker.

Sincerity is the mark of ethical truth. If normative subjectivism is true,
then one’s sincere moral judgments cannot be mistaken.

On normative subjectivism, some moral judgments can be false. A
moral judgment would be false if the speaker who utters it is not
honestly reporting his or her beliefs. For example, if one lies about
what they approve or disapprove of, then they’re statement would
be false.

For example, if a man lies about his ethical views because he thinks
that‟s what his audience wants to hear, then what he has said is false.

Meta-ethical subjectivism is not a normative view; it makes a
claim about normative views.

Meta-ethical subjectivism claims that normative ethical
theories, and moral judgments in general, cannot be true.

› Note: meta-ethical subjectivism implies the falsity of normative
subjectivism, and vice versa.

According to meta-ethical subjectivism, the purpose of moral
judgment is not to report personal or social attitudes, but rather
to express one’s feelings or voice one’s commitments.

For instance, when one says, “infanticide is wrong,” even though
this looks like a statement that could be true or false, it is in fact
just an expression of dislike or dissatisfaction with infanticide. It
would be like saying “I don‟t like infanticide.”

These things can‟t be true or false because emotive
expressions and likes/dislikes can‟t be true or false.

Meta-ethical Subjectivism

Ethical Relativism

Different cultures have different moral codes.

So “relativism” claims that ethics are relative to individuals,
groups, cultures and societies.

Relativism resists universal moral norms.

Ethical Relativism is the view that moral (or normative)
statements are not objectively true, but “true” relative to a
particular individual or society that happens to hold the
belief.

An operational definition of Ethical Relativism: Whenever two
people or two societies disagree about the morality of an act
(i.e., hold different and opposing views), both sides are
equally correct.

Two versions of Ethical Relativism - Individual or Personal
Ethical Relativism and Social or Cultural Ethical Relativism.

Moral Development

Moral development
is the gradual
development of an
individuals concept of
right or wrong –
conscious, religious
values, social attitudes
and certain behaviour.

Kohlberg's theory

This theory is a stage theory. In other words, everyone goes
through the stages sequentially without skipping any stage.

However, movement through these stages are not natural, that is
people do not automatically move from one stage to the next as
they mature. In stage development, movement occurs when a
person notices inadequacies in his or her present way of coping
with a given moral dilemma.

According to stage theory, people cannot understand moral
reasoning more than one stage ahead of their own. For example, a
person in Stage 1 can understand Stage 2 reasoning but nothing
beyond that.

Kohlberg’s Six Stages

Pre-Conventional Moral Development

Stage 1

Stage 2

Conventional Moral Development

Stage 3

Stage 4

Post-Conventional Moral Development

Stage 5

Stage 6

Level 1: Preconventional Morality 0-9 years

Stage 1 - Obedience and Punishment

Especially common in young children, but adults are capable of expressing this
type of reasoning. At this stage, children see rules as fixed and absolute.

Obeys rules in order to avoid punishment

Determines a sense of right & wrong by what is punished & what is not punished

Obeys superior authority and allows that authority to make the rules, especially
if that authority has the power to inflict pain

Is responsive to rules that will affect his/her physical well-being

Stage 2 – Naively egotistical

At this stage of moral development, children account for individual points of view
and judge actions based on how they serve individual needs. Reciprocity is
possible, but only if it serves one's own interests.

Is motivated by vengeance or “an eye for an eye” philosophy

Is self-absorbed while assuming that he/she is generous

Believes in equal sharing in that everyone gets the same, regardless of need

Believes that the end justifies the means

Will do a favor only to get a favor

Expects to be rewarded for every non-selfish deed he/she does

Level 2: Conventional Morality 10-15 years

Stage 3 - "good boy-good girl" orientation

This stage of moral development is focused on living up to social expectations and
roles. There is an emphasis on conformity, being "nice," and consideration of how
choices influence relationships.

Finds peer approval very important

Feels that intensions are as important as deeds and expects others to accept
intentions or promises in place of deeds

Begins to put himself/herself in another’s shoes and think from another
perspective

Stage 4 – Law and Social Order

At this stage of moral development, people begin to consider society as a whole
when making judgments. The focus is on maintaining law and order by following
the rules, doing one’s duty, and respecting authority.

Is a duty doer who believes in rigid rules that should not be changed

Respects authority and obeys it without question

Supports the rights of the majority without concern for those in the minority

Is part of about 80% of the population that does not progress past stage 4

Level 3: Postconventional Morality – 16+

Stage 5 - Legalistic Social Contract

At this stage, people begin to account for the differing values, opinions, and beliefs
of other people. Rules of law are important for maintaining a society, but members
of the society should agree upon these standards.

Is motivated by the belief in the greatest amount of good for the greatest number
of people

Believes in consensus (everyone agrees), rather than in majority rule

Respects the rights of the minority especially the rights of the individual

Believes that change in the law is possible but only through the system

Stage 6 – Universal ethical Principles
Kolhberg’s final level of moral reasoning is based upon universal ethical principles
and abstract reasoning. At this stage, people follow these internalized principles of
justice, even if they conflict with laws and rules.

Believes that there are high moral principles than those represented by social
rules and customs

Is willing to accept the consequences for disobedience of the social rule he/she
has rejected

Believes that the dignity of humanity is sacred and that all humans have value

Ethics and Business

Ethics can be defined as a set of principles used to determine what
is right and what is wrong in the conduct or behaviour of an
individual.

Business ethics refers to a code of conduct that businesses are
expected to follow while doing business.

Code of conduct is a set of rules that are considered as binding by
the people working in the organization.

Levels of Business Ethics;

MACRO LEVEL- Relating to conduct of business in economic,
political, legal and social systems.

CORPORATE LEVEL- Relating to ethical standards embedded in
the policies and procedures of the organisation

INDIVIDUAL LEVEL- Relating to the behaviour or conduct of an
individual.

FEATURES OF BUSINESS ETHICS

CODE OF CONDUCT

BASED ON MORAL AND SOCIAL VALUES

DISCIPLINE

PROVIDES BASIC FRAMEWORK

VOLUNTARY

RELATIVE TERM

NEW CONCEPT

PERSONAL DIGNITY

RELATED TO HUMAN ASPECT

STUDY OF GOALS AND MEANS

REQUIRES EDUCATION AND GUIDANCE

GREATER THAN LAW

GIVES PROTECTION TO SOCIAL GROUPS

BUSINESS SOCIAL RELATIONSHIPS

DIFFERENT FROM SOCIAL RESPONSIBILITY

NOT AGAINST PROFIT MAKING

TYPES OF BUSINESS ETHICS

METAETHICS – Study of origin and meaning of
ethical concepts.

DESCRIPTIVE ETHICS – Morals of a society
describing how people behave.

NORMATIVE ETHICS – Study of principles, rules or
theories that guide our actions and judgements.

APPLIED ETHICS – Analysis of specific,
controversial, moral issues like abortion, animal
rights.

SOURCES OF BUSINESS ETHICS

IMPORTANCE OF BUSINESS
ETHICS

REDUCED BUSINESS MALPRACTICES

CREATES GOOD IMAGE & IMPROVE CUSTOMERS' CONFIDENCE

CONSUMER SATISFACTION

SAFEGUARDING CONSUMERS' RIGHTS

PROTECTING EMPLOYEES AND SHAREHOLDERS

CREDIBILITY WITH THE EMPLOYEES

ATTRACTING AND RETAINING EMPLOYEES

LOYAL INVESTORS

DEVELOPS GOOD RELATIONS

SURVIVAL OF THE BUSINESS

HEALTHY COMPETITION

CORRESPONDS TO BASIC HUMAN NEEDS

BETTER DECISION MAKING

PROFITABILITY

SMOOTH FUNCTIONING

PROTECTION OF SOCIETY

LONG-TERM GROWTH

COST AND RISK REDUCTION

Myths of a Moral Business

Business ethics maintains moral values and
ensures that the behaviour of employees is
aligned with these values. Still, there are certain
myths regarding business ethics, which are as
follows:

Myth 1: Business ethics is more a matter
of religion than management.

Altering people's values or souls isn't
the aim of an organizational ethics
program -- managing values and conflict
among them is ...

Myth 2: Our employees are ethical so we
don't need attention to business ethics.

Most of the ethical dilemmas faced by managers in the
workplace are highly complex.

People have a significant ethical conflict when there is
presence of;

significant value conflicts among differing interests,

real alternatives that are equality justifiable, and

significant consequences on "stakeholders" in the situation.

When the topic of business ethics comes up, people
are quick to speak of the Golden Rule, honesty and
courtesy. But when presented with complex ethical
dilemmas, most people realize there's a wide "gray
area" when trying to apply ethical principles.

Myth 3: Business ethics is a discipline best led
by philosophers, academics

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