2012年ACCA考试《p2公司报告》讲义辅导4

2012年ACCA考试《p2公司报告》讲义辅导4
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2 Influences on ethics:
　　ethical decision making is influenced by individual and situational factors.
　　Individual factors include age and gender, beliefs, education and employment, how much control individuals believe they have over their own situation and their personal integrity.
　　Kohlberg’s framework relates to individuals’ degree of ethical maturity, the extent to which they can take their own ethical decisions.
　　Situational factors include the systems of reward, authority and bureaucracy, work roles, organizational factors, and the national and cultural contexts.
　　Kohlberg’s cognitive moral development:
　　Level 1 pre-conventional （rewards/punishment/self-interest）
　　Level 2 conventional
　　Level 3 post-conventional
　　Bureaucracy: is a system characterized by detailed rules and procedures, impersonal hierarchical relations and a fixed division of tasks.
3.The social and ethical environment
　　Firms have to ensure they obey the law: but they also face ethical
　　concerns, because their reputations depend on a good image.
　　Ethics: a set of moral principles to guide behaviour
　　Ethical problems facing managers
　　Social responsibility and businesses
4.Ethics in organizations
　　Leadership practices and ethics
　　Two approaches to managing ethics:
　　A compliance-based approach is primarily designed to ensure that the company acts within the letter of the law, and that violations are prevented, detected and punished.
　　An integrity-based approach combines a concern for the law with an emphasis on managerial responsibility for ethical behavior.