商业伦理Word格式文档下载.docx

商业伦理Word格式文档下载.docx

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3.Discussthepositionthatahumanresource（HR）departmentshouldbeatthecenterofanycorporatecodeofethics.

4.Explainthepotentialethicalchallengespresentedbygenerallyacceptedaccountingprinciples（GAAP）.

5.Determinepotentialconflictsofinterestwithinanyorganizationalfunction.

FrontlineFocus

JustSigntheFormsQuestions

1.HRrequiresthatthesetrainingvideosbeviewedforareason.WhatrisksisStevetakinghere?

Reviewthefourreasonsonpage50whyHRshouldbedirectlyinvolvedinanycodeofethics.

TherisksthatSteveistakinghereincludefalsifyinginformation.TellingMatttosimplysignoffonsomethingthathehasn’tactuallydoneisunethicalsinceitsfalseinformation.ThetextstatesthattheHRdepartmentshouldbeatthecenterofthecorporatecodeofethicsandthosefourcriticalareasneedtobeaddressed:

（1）HRprofessionalsmusthelpensurethatethicsisatoporganizationalpriority.

（2）HRmustensurethattheleadershipselectionanddevelopmentprocessesincludeanethicscomponent.

（3）HRisresponsibleforensuringthattherightprogramsandpoliciesareinplace.

（4）HRmuststayabreastofethicsissues.

2.DoyouthinkSteve’sargumentforskippingthetrainingvideosisjustified?

Steveknowstheroutinethatnewemployeesmustgothroughandshouldnotjustifyskippingthevideos,regardlessofthebacklogthat’swaiting.

3.WhatshouldMattdonow?

Studentresponseswillvary.MattshouldtellStevethathedoesn’tfeelcomfortablesigningoffondocumentswhenStevehasn’tcompletedthetask.IfSteveisnotunderstandingofMatt’srequest,thenMattshouldapproachtheHRdepartmentandinformthemofhisproblem.

LearningOutcome1:

DefineOrganizationalEthics.

∙TheopeningFrontlineFocuscaseshowshowanewemployeefacesanethicaldecisionofskippinginitialpayrollpaperwork,trainingvideos,parkingpassapproval,andemployeeIDdistributionbecausehisbosshasabacklogofworktobedone.

oOrganizationalculturecanbedefinedasthevalues,beliefs,andnormssharedbyalltheemployeesofthatorganization.

oValuechainisthekeyfunctionalinputsthatanorganizationprovidesinthetransformationofrawmaterialsintoadeliveredproductorservice.

Ø

Researchanddevelopment

Manufacturing

Marketing

Sales

Customerservice

1.Supportingeachofthesefunctionalareasarethelinefunctions:

Humanresourcemanagement

Finance

InformationSystems

Management

LearningOutcome2:

ExplaintheRespectiveEthicalChallengesFacingtheFunctionalDepartmentsofanOrganization.

∙Researchanddevelopmentprofessionalscarrytheresponsibilityforthefuturegrowthoftheorganization.

oCommitmenttoconsumerthatproductsareofhighestquality,safety,andreliability.

oDefectiveproductsputconsumersatriskandgeneratenegativepresscoverageandveryexpensivelawsuits

∙Realethicaldilemmascomewhendecisionsaremadeaboutproductquality.

Manufacturersfacetheethicalquestion,“Doyouwantitbuiltfast,ordoyouwantitbuiltright?

”

∙Themarketingprocess（whichincludesadvertising,publicrelations,andsales）isresponsibleforensuringthattheproductreachesthehandsofasatisfiedcustomer.

oMarketersseethemselvesasprovidingproductstocustomerswhohavealreadyexpressedaneedforandadesiretopurchasethoseproducts.

oMarketersemphasizecustomerserviceandarguethatsincetheircustomersaresatisfied,thegoodoutcomejustifiesthemethodsusedtoachievethatoutcomenomatterhowmisleadingthemessageorhowunnecessarytheproductsold.

Utilitarianismistheethicalchoicesthatofferthegreatestgoodforthegreatestnumberofpeople.

Universalethicsareactionswhicharetakenoutofdutyandobligationtoapurelymoralideal,ratherthanbasedontheneedsofthesituation.

oMarketingprofessionalsabidebyacodeofethicsadaptedbytheAmericanMarketingAssociation（AMA）.

LearningOutcome3:

DiscussthePositionThatHRShouldBeattheCenterofAnyCorporateCodeofEthics.

∙Thehumanresourcesfunctionwithinanorganizationshouldideallybedirectlyinvolvedintherelationshipbetweenthecompanyandtheemployeethroughoutthatemployee’scontractwiththecompany:

oThecreationofthejobdescriptionfortheposition.

oTherecruitmentandselectionoftherightcandidatefortheposition.

oTheorientationofthenewlyhiredemployee.

oTheefficientmanagementofpayrollandbenefitsforthe（hopefully）happyandproductiveemployee.

oThedocumentationofperiodicperformancereviews.

oThedocumentationofdisciplinarybehaviorandremedialtraining,ifneeded.

oThecreationofacareerdevelopmentprogramfortheemployee.

∙TheHRdepartmentshouldcoordinatefinalpaperworkandshouldhostanexitinterviewtoensurethatanythingtheorganizationcanlearnfromthedepartureofanemployeeisfedbackintothecompany’sstrategicplan.

∙Iftherightpeoplearehiredinthefirstplace,itisbelieved,manyotherproblemsareavoideddowntheroad.

∙ManyadvocatesofethicalbusinessconductarguethatHRshouldbeatthecenterofanycorporatecodeofethics—notasthesolecreatorofthecode,sinceitisadocumentthatshouldrepresenttheentireorganizationbutcertainlyasthevoiceofreasoninensuringthatallthecriticalareasareaddressed.

oHRprofessionalsmusthelpensurethatethicsisatoporganizationalpriority.

oHRmustensurethattheleadershipselectionanddevelopmentprocessesincludeanethicscomponent.

oHRisresponsibleforensuringthattherightprogramsandpoliciesareinplace.

oHRmuststayabreastofethicsissues（andinparticularthechanginglegislationandsentencingguidelinesforunethicalconduct）.

∙Thefinancefunctionofanorganizationcanbedividedintothreedistinctareas:

financialtransactions,theaccountingfunction,andtheauditingfunction:

oFinancialtransactions—theprocessbywhichtheflowofmoneythroughanorganizationishandled.

oAccountingfunction—keepstrackofallthecompany’sfinancialtransactionsbydocumentingthemoneycominginandmoneygoingoutandbalancingtheaccountsattheendoftheperiod.

oAuditingfunction—thecertificationofanorganization’sfinancialstatements,orbooks,asbeingaccuratebyanimpartialthird-partyprofessional.

oExistingandpotentialinvestorswillmakethedecisiontoinvestinthesharesofanorganizationbasedontheinformationpresentedinthecertifiedfinancialstatements.

LifeSkills

BeingSociallyResponsible

ThisLifeSkillsboxdiscusseshoweachdepartmentinanorganizationholdsaspecificplaceandfunctioninthevaluechain.Theextentofinteractionwithotherdepartmentsonthatchaininaprofessionalandethicalmannerhasagreatdealtodowiththelong-termgrowthandsuccessoftheorganization.Whenfacedwithethicaldilemmas,remainawareofthebiggerpictureandconsidertheresultsforallthestakeholdersinvolvedinthedecision.

Objective4:

ExplainthePotentialEthicalChallengesPresentedbyGenerallyAcceptedAccountingPrinciples（GAAP）.

∙GAAP:

Thegenerallyacceptedaccountingprinciplesthatgoverntheaccountingprofession—notasetoflawsandestablishedlegalprecedents,butratherasetofstandardoperatingprocedureswithintheprofession.

∙Accountantsfaceethicalchallengeswhenrequestsaremadeforfarmoreillegalpractices,suchasfalsifyingaccounts,underreportingincome,overvaluingassets,andtakingquestionabledeductions.

∙Asetofaccuratefinancialstatementsthatpresentanorganizationasfinanciallystable,operationallyefficient,andpositionedforstrongfuturegrowthcandoagreatdealtoenhancethereputationandgoodwillofanorganization.

∙Theaccounting/auditingfirmispaidbythecorporation,butitreallyservesthegeneralpublic,whoareinsearchofanimpartialandobjectivereview—aclearethicalpredicament.

Objective5:

DeterminePotentialConflictsofInterestWithinAnyOrganizationalFunction.

∙Aconflictofinterestisasituationwhereonerelationshiporobligationplacesyouindirectconflictwithanexistingrelationshiporobligation.

oSimplymeetingtheneedsofyourorganization’sstakeholderscanpresentconflictsofinterestwhenyouconsiderthepossibilitythatwhatisbestforyourshareholdersmaynotbebestforyouremployeesandcommunity.

oSellingaproductthathasthepotentialtobeharmfultoyourcustomersrepresentsaconflictofinterest.

oSellingaproductthathasthepotentialtobeharmfultotheenvironmentalsocarriesaconflictofinterest.

oEachconflicthasonethingincommon:

thedecisionscomefromthetopoftheorganization.

oChangingthewayanorganizationdoesbusinesscansometimesbeginwithsupportfromfront-lineoperations,butkeydecisionsoncorporatepolicyandcapitalexpe