GENERAL WINGATE TVET COLLEGE

SECTION: ELECTRONICS TECHNOLOGY

TVET PROGRAM TITLE: ELECTRONIC OFFICE EQUIPMENT

TECHNOLOGY

WORK ETHICS

1. Professional Regulations
MODULE CONTENTS
1. Professional Regulations
2. Professional Ethics
3. Human Relations
4. Labour Laws

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 LEARNING STRATEGY
 Demonstration / Illustration

 Self Study

 LECTURE

 DISCUSSION

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What is Ethics?
Ethics can be defined broadly as
a set of moral principles or values.

Each of us has such a set of values.

We may or may not have

considered them explicitly.
What is Ethics?...

 “Do the Right Thing”

 Behaving Ethically Includes:
 Being honest.
 Keeping promises.
 Doing your job well.
 Not stealing.

Q: What other behaviors are usually considered “doing the right thing?”

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 Ethical Views
 Deontological
 Emphasizes duty and absolute rules.
 Rules should apply to everyone.
 Use logic or reason to determine what is good.
 Treat people as an ends (not a means).

 Consequentialist (cont’d)
 Rule-Utilitarianism: Choose rules, or guidelines for behavior, that
generally increase utility.
 Act-Utilitarianism: Analyze each action to determine if it increases
utility.

Q: Describe “rules” that follow consequentiality decision-making that

apply to school or work.
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 Professional regulations & Ethics

 Professionalism:
= Premium non nocere- ’about all not knowing to do harm’

 No professional, be he/she a lawyer, doctor, manager,

teacher or… can promise that he/she will indeed do good
for his/her client. All he/she can do is try to be good.
He/she can promise that he/she will not knowingly do no
harm.
 The professional has to have autonomy. He/she cannot be
controlled, supervised or directed by the client.
 A professional, in other words, is private in the sense that
he/she is autonomous & no subject to political or
ideological control.

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 Concept of Ethics
 Ethics is concerned with morals &
philosophy [attitude, idea, thinking, way of life].

 The study of morals, as contrasted with legal

obligations is called ethics.

 Ethical rules are not enforced by public

authority, as legal rules do.

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 Types of Ethics
I. Business ethics
• The role of business ethics is to provide the goods
& services that the customer/society requires, in
the most efficient manner possible.
• Is the application of general ethical ideas to
business behavior.
?
?
?

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 Laws, Morals, Ethics:
What’s the Difference?
 Laws: A set of rules for personal or corporate
behavior; civil and/or criminal penalties apply

 Morals: A set of standards for (personal) behavior

 Ethics: A set of standards for (professional) behavior

 Morals and ethics are voluntary in some sense

 Like laws, they are open to many interpretations
 What is the Basis for
Ethical and Moral Standards?

 Innate and intrinsic?

 A product of culture?
 Based on religious beliefs?
 Developed from logical reasoning?
 Based on concepts? On consequences?
 Types of Ethics…
II. Professional ethics
• Is related to a professional e.g., a manager of factory.
• Is important for several reasons:
Ethics corresponds to basic human needs,
Ethics creates credibility with the public,
Ethics gives management credibility with employees,
Ethics helps in decision making,
Ethics & profit go together,
Ethics can protect society
• an ethical society can protect/be protected from
pollutions and health hazards.

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 Professional ethics…
 Professional ethics helps a professional choose or decide
what to do when faced with a problem at work that raises a moral
issue.
One can certainly study what professionals do when faced with
such problems and confine the enquiry to the description.
The concern here, however, is to assist with making choices - an
approach called perspective professional ethics. Example by
an ‘OHS professional’.
A narrow definition of “professional” is a self-regulating
occupational group capable of legally prohibiting others from
practicing.

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 Professional ethics …

What Is a Profession?(by Brincat & Wilke)

 High level of professional education/Extensive training/,
mastery of subject,

 Skills development =Practical experience

 Professional association /society

 Special, uncommon knowledge,

 Knowledge used in service of others,

 Decisions have impact -Involves individual judgment

 Self-regulating, via certifications and licensing

 Significant impact on public welfare

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Characteristics of a Profession

 Accreditation
 Professional development
 Code of ethics
 Accountability to society
 Adherence to certain values,
 Penalties for substandard performance

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 A code of ethics

 Is a formal statement that acts as a guide for the ethics of

how people within a particular organization should act &
make decision.
 Many organizations do already have ethical codes.

 Code of ethics addresses such issues as conflict of interest,

competitors, privacy of information, etc
 Professional bodies develop, revise & refine professional
code of ethics.
 Professional themselves ask for more detailed code so as
to have greater guidance.
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 A code of ethics…
 No longer d/nce to the authority of experts on the part of
the public or of the client group.
 Frankly speaking, it is a sign of maturity, and of
professional pride, when a professional is operating under
a code of ethics.

 What do we mean by professional ethics?

 What sort of issues are likely to come up during the career,
for instance, for an OHS professional?
 How do we resolve ethical dilemmas?
 How should you use a professional code of ethics?

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The Code of Ethical Conduct
 Offers guidelines for responsible
behavior

 Sets forth a common basis for

resolving the principal ethical dilemmas
encountered in early education & care
So,What Are Ethics Anyway?
To answer that question, we have
to begin by looking at:
 Values
 Morality
 Professional Core
Values
 Ethics
 Professional Ethics
 Ethical Responsi-
bilities & Dilemmas
VALUES

What Do You Value?

 VALUES
Values are things that an individual
believes to be intrinsically worthwhile or
desirable, that are prized for themselves
(e.g., truth, beauty, honesty, justice,
respect for people and for the
environment).

*Worthwhile = sufficiently rewarding or beneficial

enough to justify the time taken or the effort.
MORALITY
 Morality involves peoples' views of what
is good, right, or proper; their beliefs
about their obligations; and their ideas
about how they should behave.

 Morality concerns duties and obligations

to one another and is characterized by
words such as right, ought, just and
fair.
*Ought= be morally right
 ETHICS
 Ethics is the study of right and
wrong, duties and obligations.

 Ethics involves critical reflection on

morality, including the ability to
make choices between values and the
examination of the moral dimensions
of relationships.
 PROFESSIONAL ETHICS
The moral commitments of a profession
that:
 involve moral reflection that extends and
enhances the personal morality
practitioners bring to their work,
 concern actions of right and wrong in the
workplace, and
 help individuals resolve moral dilemmas
they encounter in their work.
 Ethical Responsibilities &
Ethical Dilemmas
 Ethical Responsibilities
--clear-cut, spelled out
 Ethical Dilemma
--conflicting professional
values & responsibilities
 What Does a Code of Ethics
Do?
 Creates a profession’s sense of identity
 Identifies the issues the profession cares
about and wants new members to care
about
 Communicates with those outside the
profession what they can expect from its
members.
 Ethical Misconduct
Why do people act unethically?

The person’s ethical standards are different

from those of society as a whole.

The person chooses to act selfishly.

In many instances, both reasons exist.

 A Person’s Ethical Standards
Differ from General Society
Embezzlers Con artists Shoplifters
 to take for personal use money or property that has been given on trust
by others, without their knowledge or permission.
 to cheat somebody dishonestly, usually out of money or property,
by first convincing the victim of something that is untrue.
 to steal something from a shop or store while pretending to shop for goods.

Most people who commit such acts feel no

remorse when they are apprehended (arrested)
because their ethical standards differ from
those of society as a whole.
 Ethical Misconduct…
Potential ethical misconducts (by Burgess & Mullen) by their peers:
Plagiarism

Failure to protect confidential data

Failure to share credit on a report

Fabrication of data

Criticize the ability/integrity of colleagues for own gain

Hold back or disguise data

Design of sampling strategy to favor a specific outcome

Destruction of data that contradicts desired outcome

Deliberately not reporting an accident

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 Rationalizing Unethical
Behavior

Everybody does it.

If it’s legal, it’s ethical.

Likelihood of discovery and consequences

 Rationalizing Unethical…
 One can be unethical without being illegal.
 It is common rationalization of unethical
behavior to say “well, it wasn’t illegal, so
who cares?”
 Professional ethics covers far more than the
law does.
 Many issues (that do not involve illegality) are
imbedded in messy & complex factual
situations, so they tend to be harder to
identify than legal issues.
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 Code of ethics of d/t professions

1. Nissan company:
• We believe our first responsibility is to doctors, nurses & patients, to
mothers and all others who use our products & services. In meeting
their needs every thing we do must be of high quality.
• We must constantly strive to reduce our costs in order to maintain
reasonable costs.
• Customers’ orders must be serviced promptly & accurately.
• Our suppliers & distributors must have an opportunity to make fair
profit.
• We are responsible to our employees throughout the world, our
stakeholders, to the communities in which we live and work, and the
world community as well.
• Everyone must be considered as an individual. We must respect
their dignity& recognize their merit. They must have sense of job
security in their jobs.

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 Employees must be free to make suggestions & complaints.
 Compensation must be fair & adequate, and working condition clean,
orderly and safe.
 We must provide competent management, and their actions be just
ethical.

 We must be good citizens - good citizens support good works & charities,
and bear our fair share of taxes.
 We must maintain in good order the property we are privileged to use,
protecting the environment & natural resources.
 We must encourage civic improvement, and better health & education.
 We must experiment with new ideas. Research must be carried on,
innovative programs developed …
 New equipment must be purchased, new facilities provided and new
products launched. Reserves must be created to provide for adverse
times.

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 Code of ethics…
2. For educators (New York State)
 Educators nurture the intellectual, physical, emotional, social,
and civic potential of each student.
 Educators create, support, & maintain challenging learning
environments for all.
 Educators commit their own learning in order to develop their
practice.
 Educators collaborate with colleagues & other professionals in
the interest of student learning.
 Educators collaborate with parents & community, building trust
& respecting confidentiality.
 Educators advance the intellectual & ethical foundation of the
learning community.

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 Code of ethics…
3. Of board of advisors (Assoc. of US educators)
I. Ethical conduct toward students
 The professional educator deals considerately & justly with each
student, & seeks to resolve problems, including discipline,
according to law and school policy.
 The professional educator does not intentionally expose the
student to disagreement.
 The professional educator makes a constructive effort to protect
the student from conditions detrimental to learning, health &
safety.
 The professional educator does not reveal confidential
information concerning students, unless required by law.
 The professional educator endeavors to present facts without
distortion, bias, or personal prejudice.
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II. Ethical conduct toward Practices & performance
 The professional educator assumes responsibility &
accountability for his/her performance & continually strives to
demonstrate competence.
 The professional educator endeavors to maintain the dignity of
the profession by respecting & obeying the law, and by
demonstrating personal integrity.

 The professional educator applies for, accepts, or assigns a

position or a responsibility on the basis of professional
qualifications, and adheres to the terms of contract or
appointment.
 The professional educator continues professional growth.
 The professional educator maintains sound mental health,
physical stamina, and social prudence necessary to perform the
duties of any professional assignment.

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 The professional educator complies with written school policies &
applicable laws & regulations that are not in conflict with this code
of ethics.
 The professional educator does not intentionally misinterpret
official policies of the school, and clearly distinguishes those views
form his/her own personal opinions.
 The professional educator honestly accounts for all funds
committed to his/her charge.
 The professional educator does not use institutional or
professional privilege for personal or partisan advantage.

III. Ethical conduct toward professional colleagues

 The professional educator, in exemplifying ethical relations with

colleagues, accords just & equitable treatment to all members of the
profession.
 The professional educator does not reveal confidential information
concerning colleagues unless required by law.

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 The professional educator does not willfully make false statements
about the colleague or the school system.
 The professional educator does not interfere with the colleague’s
freedom of choice, and work to eliminate coercion that forces
educators to support actions & ideologies that violate individual
professional integrity.

IV. Ethical conduct toward Parents & community

 The professional educator pledges to protect public sovereignty over
public education & private control of private education.
 The professional educator recognizes that quality of education, and
educators, and that a cooperative effort is essential among these
groups to attain that goal.
 The professional educator makes concerned efforts to communicate
to parents all information that should be revealed in the interest of
the student.
 The professional educator manifests a +ve & active role in
school/community relations.

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 Code of ethics…
 For lawyers
 Lawyers are bound by a code of ethics that governs their
professional conduct.
 Many lawyers go their entire careers without even being officially
accused of violating the code of ethics.
 Lawyers, like other self regulating professions, protect their own
with a passion.
♠ Failure of lawyers to communicate with the client
♠ Lawyers neglect to return the client’s documents
♠ Failure of lawyers to safeguard client property
♠ Conflict of interest
♠ Misinterpretation
♠ Funds missing/fee disputes
♠ Non-professional conduct in handling of cases: filing,
confidentiality, etc

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 Code of ethics…
 For physicians
♠ Ensure that all medical information is confidential and healthcare
records are maintained & transported in a confidential manner.
♠ Afford inmates the right to refuse care & treatment.
♠ Provide health care to all inmates regardless of custody status.
♠ Not to be involved in any aspect of execution of the death
penalty.
♠ Identify themselves to their patients & not represent
themselves as other than their professional license or
certification permits.
♠ Undertake biomedical research on prisoners only when the
research methods meet all federal guideline requirements
for experimentation on human subjects, and individual
prisoners or prison populations are expected to drive
benefits from the results of the research.

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 IEEE Code of Ethics
We, the members of the IEEE, in recognition of the importance of
our technologies in affecting the quality of life throughout the
world, and in accepting a personal obligation to our profession,
its members and the communities we serve, do hereby commit
ourselves to the highest ethical and professional conduct and
agree:
1.to accept responsibility in making engineering decisions
consistent with the safety, health and welfare of the public, and
to disclose promptly factors that might endanger the public or
the environment;
2. to avoid real or perceived conflicts of interest whenever possible,
and to disclose them to affected parties when they do exist;
3. to be honest and realistic in stating claims or estimates based on
available data;
4. to reject bribery in all its forms;
5. to improve the understanding of technology, its appropriate
application, and potential consequences;
6. to maintain and improve our technical competence and to
undertake technological tasks for others only if qualified by
training or experience, or after full disclosure of pertinent
limitations;
7. to seek, accept, and offer honest criticism of technical work,
to acknowledge and correct errors, and to credit properly the
contributions of others;
8. to treat fairly all persons regardless of such factors as race,
religion, gender, disability, age, or national origin;
9. to avoid injuring others, their property, reputation, or
employment by false or malicious action;
10. to assist colleagues and co-workers in their professional
development and to support them in following this code of
ethics.
Approved by the IEEE Board of Directors -- August 1990
 Assignment #1
 What is ethical behavior and why does it
matter at work?
 How do I know if I am making ethical
decisions?
 What process should I follow to make ethical
decisions?
 What is the College’s [Gen.Wingate] policy
on Ethics and Standards of Conduct?
Submission date: 4 Nov 2011
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Ethics in the Workplace:
Definitions, Benefits &
Choices

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 What are Ethics?

 Ethics are moral values which affect

personal or professional actions.

 They are more than a set of rules:

Ethics are knowing how to apply the
rules and having the strength of
character to behave in an ethical
manner.
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Ethics and Organizations
General Guidelines:
 Be professional and provide excellent customer
service.
 Record and report information accurately.
(Examples: Organization claims, monthly time reports,
travel vouchers)

 Cooperate with investigations.

 Observe organization policies and procedures.

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 Ethics and Organizations
 Organization employees should conduct themselves
professionally at all times on the job, and act in ways that
bring credit to themselves, the org., and the public we serve.
 Your compliance with the Employee Ethics and Standard of
Conduct is of utmost importance. Unfortunately, even the
appearance of wrongdoing by one employee may affect the
reputation of every employee.

 These rules and standards of conduct are not only

organizations policy, but also city/state law. Your
compliance with these policies is expected for continuing
organizations employment.

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 Benefits of
Ethics in the Workplace
Personal Benefits: Other Benefits:
 Peace of mind  Ensure policies are legal
 Improve society
 Pride
 Maintain a moral course
 Good reputation in difficult times
 Trust  Develop strong
teamwork and
productivity

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 Making Ethical Choices

When in doubt:
 Talk to people whose judgment you respect.

 What would the most ethical person you know

do?
 What would you do if you were sure everyone
would know?
 Golden Rule: Treat others as you would want
to be treated.

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 Making Ethical Choices

The “Six Pillars of Character” emphasize various values.

These character traits can help you to be ethical.

 Trustworthiness  Fairness
Honest – Reliable – Reputable Just – Reasonable – Impartial

 Respect  Caring
Tolerant – Considerate – With manners Kind – Compassionate – Giving

 Responsibility  Citizenship
Self control – Self discipline – Accountable Obey – Respect – Protect

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 Making Ethical Choices
 Act in a manner that promotes public
confidence in your integrity and fairness.
 Follow the “Six Pillars of Character”
 Be professional
 Give excellent customer service

 Follow Organization’s Standards of Conduct

as a guide for what specific actions are
allowed or prohibited.

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Standards of Conduct

53
Organizations Standards of
Conduct

 Acceptance of gifts  Firearms/weapons

 Confidentiality  Political activities
 State property  Publicity
 Outside employment  Conflict of interest
 Drug-free workplace  Prohibited
representation

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 Acceptance of Gifts
Accepting gifts, gratuities, or entertainment
from someone involved with a claim (or
agency business).

This is not allowed – You may not seek or

accept anything of value for your official
duties.

You are paid your state salary for

your job duties and responsibilities
without expecting anything in return.

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Confidential Information
 Do not give out confidential information you know
through employment with the Organizations to an
unauthorized party.

 Confidential information includes: Organizations

claim files, personnel actions, and investigation files.

 Giving out confidential information obtained through

your job with Organizations, or using such
information for your own personal gain, would be
unethical and unlawful.

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 Use of State Property
 City/state law limits the use of Organizations
state property to state purposes.
 Organizations employees may use state
property only to conduct official
Organizations business.
 Employees are prohibited from conducting
any outside or non- Organizations’s business
on office time.

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 Use of State Property:
Examples
 Telephone & fax  Copy machines
 TEX-AN (long  Cell phones
distance)  State vehicles (or
 Credit cards rental vehicles paid for
by the state)
 Computers

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Use of State Property:
Internet
 The Internet should be used for legitimate
state business. However, brief, occasional
and incidental personal use is allowed.
 Personal use of the Internet is a privilege (not
a right) and personal use should be limited to:
short work breaks, lunch and 30 minutes
before or after work.

Internet Policy

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 Use of State Property:
Internet
Prohibited:
 Accessing pornographic sites/material.
 Accessing, posting, or sharing material that can be
considered racist, sexist, threatening, obscene or
otherwise objectionable under state or federal law.
 Use that hampers or impedes the conduct of state
business.
 Use for political purposes.
 Use for the solicitation for charities/organization
memberships.
 Use for subscribing to mailing lists or mail services.
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Use of State Property:
E-Mail
 E-mail should be used only for legitimate
state business. However, e-mail messages of
a personal nature may be sent and received
as long as use is brief, occasional and
incidental.

 .Personal use of e-mail is a privilege (not a

right), and personal use should be limited

E-Mail Policy

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 Use of State Property:
E-Mail
Prohibited:
 Use for solicitation (ask/plead for something) for
charities or organization membership.

 Use for personal monetary interest or gain.

 Use that hampers or impedes the conduct of state

business.

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 Use of State Property:
Organizations Records
 Falsifying and/or destroying Organizations
records is a violation of Organizations policy. It
may also constitute a violation of the Country’s
Government Code.
 All records are considered state property and
may not be removed or destroyed except within
accordance with Organizations record and
retention schedules.
 Check with your manager for specific operational
policy.

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Use of State Property:
Organizations Facilities
You may not use work hours and/or state property to
solicit and collect gifts, contributions or services from
non-workers for special events or incidents, or for
political purposes.

Limited voluntary donations for co-workers on special

occasions, such as retirements, may be approved by
your manager.
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Other Employment
You may not engage in outside employment or
activities that conflict with org. duties and
responsibilities.
 The Outside Employment Policy requires each
Organization’s employee to notify, provide relevant
information, and receive approval from the proper
authority before accepting employment with
another employer.
 Dual State Employment requires an employee to
inform the employing state agency before accepting
additional employment with another agency or
institution.

Outside Employment Policy

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 Drug-Free Workplace
Org. employees must not work under the
influence of:
• Drugs • Household or commercial
• Alcohol products
• Controlled substances • Other similar products
• Derivatives of controlled • Unauthorized prescription drugs
substances • Other dangerous drugs

The Employee Assistance Program (EAP) can provide

employees and their dependents with confidential referral
services for assistance in resolving problems with alcohol,
drug or other substance abuse.

Drug-Free Workplace Policy

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 Firearms and Other Weapons
 Some organizations have a zero-tolerance
policy for violence or harassment in the
workplace.

 In order to ensure a safe workplace for your

employees and customers, Organization staff
may not carry firearms or other weapons on
Organization’s premises.

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 Political Activities
 State and federal laws restrict political activity of
state employees.
 You may not participate in political activities on
state time.

This includes:
 Collecting contributions
 Selling tickets to political fund raisers
 Distributing campaign material
 Making campaign phone calls

Political Activities Policy

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Publicity
 A specific individual is responsible for public
communication about official Organizations business.

 All media inquiries should be directed to the

Organization’s managers.

 You should never accept an interview or provide

information to the media unless directed to do so by
the Organization.

Publicity Restrictions & Public Statements

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 What are the Core Ethical Values of
Engineering?
 Honesty: truthfulness, fairness, sincerity
 Integrity: good judgment, adherence to principles
 Fidelity: to clients, to the public trust, to employer, to the profession
 loyalty, sexual faithfulness, accuracy in reporting facts or details

 Charity: kindness, caring, good will, tolerance, compassion/mercy,

adherence to the Golden Rule
 Responsibility: reliability/dependability, accountability,
trustworthiness
 Self-Discipline: acting with restraint, not indulging in excessive
behavior
 the ability to do what is necessary or sensible without needing to be urged by somebody else
 Ethical Views
 Is the issue one of “right” or “wrong” action?
 Is the issue one of “good” or ”bad” motives,
methods, or goals?
 Is ethics subjective or relative-”it is all a matter of
personal opinion”
 Moral relativism is ultimately futile and nihilistic.
There can be no real debate, guidance, judgment
or resolution.
 Those claiming relativism are usu. in a position of
self-rationalization.

71
 Ethical Views
 “Objectivity” in professional ethics means that
there are principles and values outside of oneself
that the members of the community share & can
discuss, and that individuals will be measured
against.
 The concept of “reasonableness” is imbedded in due
diligence.
 It is said that thinking reasonable is thinking morally.
 The objectivity in professional ethics comes when
we ask what the reasonable peer would do in
circumstances with the ethical problem.

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 The reasonable peer is a hypothetical standard- a person
who is well-informed, well-intentioned, open-minded,
calm, detached but emphatic, unbiased, sane, sober – a
condition we are capable of even though we all lack

consistency.

 Many codes of ethics require that the professional to be

“objective” in his/her work.

 Objectivity does not only apply to ethical thinking but it

also applies in the giving of a professional advice.

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 Ethical Dilemmas

An ethical dilemma is a situation a

person faces in which a decision must
be made about appropriate behavior.
Resolving Ethical Dilemmas

1. Obtain the relevant facts.

2. Identify the ethical issues from the facts.

3. Determine who is affected.

Resolving Ethical Dilemmas

4. Identify the alternatives available to the

person who must resolve the dilemma.

5. Identify the likely consequence of

each alternative.

6. Decide the appropriate action.

 Ethical Dilemma

A staff person has been informed that

he will work hours without recording
them as hours worked.

Firm policy prohibits this practice.

Another staff person has stated that
this is common practice in the firm.
Resolving Ethical Dilemma

Is it ethical for the staff person to

work hours and not record them
as hours worked in this situation?
Who is affected?
How are they affected?
What alternatives does the staff
person have?
 Other Ethical Dilemmas

A supervisor asks you to initial certain audit

procedures as performed when they were not.
You conclude that you cannot be promoted to
manager unless you persuade assistants to work
hours that they do not record.
Management informs you, now a partner, that either
the company gets an unqualified opinion for a $40,000
audit fee or the company will change auditors.
Management informs you that the audit fee will be
increased $25,000 if you can find a plausible way to
increase earnings by $1 million.
 Moral Theory
 Reduce risk in the workplace, and doing something else
that involves merely making money, aggrandizing
oneself, pleasing oneself, putting someone else down,
gaining a new office fixture, etc
 Moral perspectives, also called moral theories help us
which element of moral problem is most important? It
also help us resolve conflicts b/n rules and conflicts b/n
values.
 We all possess moral theories, whether we’re fully aware
of them or not. We get them from family, religion,
culture, reflections and education.

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Categories of Moral Theories

 Action theories: “what course of action should I take?” .

These are concerned with consequences for the
community, and the rights and duties of individuals.
 Status (“being”) theories: “what kind of person should I
be?”. These involve virtues, character and relationships.
 Natural law: states that “human beings, by their very
nature sense that certain things are “good” life: health,
knowledge , play, art, friendship, etc.” . They are worth
engaging in or protecting “in & of themselves”, not b/c
they’re means to some other end. Human life is not
measurable in its value – “life is priceless”

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 Utilitarianism: “choose the greatest good for
the greatest number”.
 An act is right only if it tends to result in the
greatest net good.
 All acts are potentially permissible; it all depends
on the consequences.
 A natural law adherent will say that abortion is
wrong; a utilitarian will say that “it depends”.
 Utilitarianism is closely associated with modern
techniques of risk or cost benefit analysis.

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 Rights based theories:
 an act is morally right if it respects and uphold rights.
 It emphasizes respect for persons, the bearer of rights.
 The good of the community may be sacrificed for the
rights of an individual.
 We may’ve difficulties clearly identifying rights and
deciding w/c rights are more fundamental or pressing
(urgent, persistent and demanding, difficult to ignore
or refuse) in the circumstance.
 Duty based theories: are closely related to right
based theories, b/c a right can be enforced by enforcing a
duty. It considers motive or intention of the decision-
maker as well as the nature of act and its
consequences(though consequences are less important.)

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 Kantianism:
 is often viewed as duty based theory, but can be
expressed in a right form. Rights emerge from the
duty to treat others with respect.
 Under Kantianism, one decides if an act is right or
wrong without looking at the consequences – so it is
an approach that is in contrast to Utilitarianism.
 A famous Kantian rule or saying is “always treat
others as ends in them and never as means solely ”.
People aren’t objects or tools.
 Kantianism is the basis of our modern concern for
human rights- respect for persons.

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 Example: a hijacked airplane with 200 innocent people
aboard is being about to flow into World trade center.
You are in the fighter jet and managed to reach the scene
in time to decide whether to blow the airplane out of the
sky. Do you kill 200 innocent people to save thousands?
 A Utilitarian will say “yes”, a Kantian will say “no”. What
do you choose?
 A virtue based theory: requires that one act for the
sake of virtue, or as a virtuous person would.
 A virtue is a good character trait – benevolence, justice, loyalty,
friendliness, courage, honesty, integrity…
 A vice is a bad character trait.
 The more people positively affected by the exercise the better
and the more virtues called into play the better.

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 Virtue ethics is not deployed in modern times as much as
it used to be.
 Much of what we talk about in professional ethics is
related to virtue.
 Professional code of ethics specifically refer to virtues.

 Role of Professional code of ethics

 Helps clarify values and rules
 Strengthens group identity and collegiality.
 Fosters public confidence, and it can be used as a
framework for discipline.
 Can be inspirational, educational, a tool for decision-
making and a reference point.

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 Can still complacency (“we’re ethical b/c we’ve a code of
ethics”). If it isn’t used or enforced, the suspicion may be
it’s there simply to polish the group’s public image or to
bolster a professional monopoly.
 A code of ethics doesn’t create ethics and it is not really
possible to completely codify ethics. Collateral education
is necessary to bring a code of ethics alive.
 Most professional code of ethics cases have to do with
conflicts:
 A moral dilemma is a conflict, a clash b/n risk to human life &
property interests, or a clash b/n risk to human life and risk to
the environment. However, a common type of conflict is a
“conflict of interest”. This usu. refers to a conflict b/n one’s
professional duties and one’s personal interests.
 This case may not be true moral dilemmas, although they may
be painful to resolve.
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 A profession is required to be cooperative, respectful,
supportive, helpful, open-minded as well as open &
without crude competition.
 Competition is good, but it must be straightforward and
honest. And it is of the essence of professionalism that
discipline is maintained.
 It is an essential element of professionalism, and it is
often referred to directly in code of ethics, that one must
engage in continuous professional dev’t ( = cont.
improvement in prof. knowledge & skills)through one’s
career.
 You can loose your designation if you cannot show
upgrading over time.

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 Respecting confidences (confidential issues) is another
idea expressed in code of ethics: medical, business,
education, law, etc
 Personal use of information is also a breach (failure to
maintain, obey, or keep) of confidence.
 Many codes of ethics refer to “integrity” as a value –
“maintain the highest standard of integrity= consistency
in commitment, or whole, to moral commitments.”
 A person with integrity will admit errors, refrain from
false pretense and advise clients truthfully. Integrity is
related to promise keeping.
 A professional must be careful about what is promised. If
you can’t on your promises, your integrity is said to be
jeopardized(=endangered).

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 Loyalty should not be blind, however, and so other values
may be in conflict with worthy in the circumstances.
 A professional is expected to conduct himself or herself
at a higher level than most other members of society.

 Note:
 Solving problems in professional ethics can be very
difficult. Professional groups should be encouraged by
their members to continue their work in developing
and revising their codes of professional ethics, and to
set up fair processes for dealing with cases.
 It goes without saying that education is necessary to
supplement professional code of ethics.

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 AICPA Code of
Professional Conduct
Four parts to the Code:

Interpretation
Principles of the rules
of conduct

Rules of Ethical
conduct rulings
Code of Professional Conduct

Ideal standards of ethical

conduct in philosophical terms
Principles
They are not enforceable.

Minimum standards of ethical

Rules of conduct stated as specific rules
conduct
They are enforceable.
Code of Professional Conduct

Interpretation of the rules of

conduct by the AICPA Division
Interpretation
of Professional Ethics
of the rules
of conduct They are not enforceable, but a
practitioner must justify departure.
Code of Professional Conduct

Published explanations and answers

to questions about the rules of conduct
submitted to the AICPA by practitioners
Ethical and others interested in ethical requirements
rulings
They are not enforceable, but a
practitioner must justify departure.
Ethical Principles

1. Responsibilities
Professionals should exercise sensitive and
moral judgments in all their activities.

2. Public Interest
Members should accept the obligation to act
in a way that will serve and honor the public.
Ethical Principles

3. Integrity
Members should perform all responsibilities
with integrity to maintain public confidence.

4. Objectivity and Independence

Members should be objective, independent,
and free of conflicts of interest.
Ethical Principles

5. Due Care
Members should observe the profession’s
standards and strive to improve competence.

6. Scope and Nature of Services

A member in public practice should observe
the Code of Professional Conduct.
Independence

Independence means taking an unbiased

viewpoint in performing audit tests.

Independence in fact

Independence in appearance
Rules of Conduct:
Independence
Rule 101 – Independence

A member in public practice shall be

independent in the performance of
professional services as required by
standards promulgated by bodies
designated by Council.
Interpretations:
Financial Interests
Interpretations of Rule 101 prohibit
covered members from owning any
direct investments in audit clients.

Direct financial interest

Indirect financial interest

Material or immaterial
Rules of Conduct

101 Independence

102 Integrity and objectivity

201 General standards

202 Compliance with standards

203 Accounting principles

301 Confidential client information

 Rules of Conduct

302 Contingent fees

501 Acts discreditable

502 Advertising and other forms of solicitation

503 Commissions and referral fees

505 Form of organization and name