Transcript Ethics: A definition - Business & Financial Services

Ethics in the Workplace
Jim Corkill
Controller
Accounting Services & Controls
(Rev. 8/09)
Today’s Goals
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Awareness
Areas of Concern
Tools for Decision Making
UC Standards of Ethical Conduct
Role of the Business Officer
Resources
Ethics: A definition
“Relating to what is good or bad, having to
do with moral duty and obligation.” 1
(Moral is defined as relating to principles
of right and wrong.)
“Ethics is not about being better than
someone else; it’s about being the best we
can be.” 2
1Webster’s
2
New World Dictionary, 3rd College Edition
© 2000 Josephson Institute of Ethics - Reprinted with permission.
Personal Ethics vs.
Business Ethics
Is there a difference?
Business Ethics
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Acting with an awareness of the need for
complying with rules, such as the laws of
the land, the customs and expectations of
the community, the principles of morality,
the policies of the organization, and such
general concerns as the needs of others and
fairness.
Consequences
When the stakes are higher,
doing the right thing is harder.
Consequences to UCSB
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Public Trust
– Stakeholders
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Taxpayers
Donors
Funding Agencies
Parents
Students
Public Image
Loss of Funding
Perception of Department or Organization
Criminal or Civil Investigation
Areas of Concern
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Travel
Conflict of Interest
Personal Use of Goods, Services and Staff
Resources
Hiring/Staffing Practices
Travel
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Taking the maximum daily meal allowance
Meal reimbursement even though meals
were provided as part of cost of event
Purchase airline tickets from a carrier that
offers free miles even though the fare
might be higher than another carrier
Conflict of Interest
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Personal gain or gain for friend/relative
Accepting gifts from vendors
Hiring friend/relative as an employee or
contractor
Personal Use of Goods
and Services
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Office supply cabinets
University equipment/vehicles
Computing resources
UCSB
Personal Use of Staff
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Asking clerical assistance for external
committee involvement
Asking someone to order flowers for a
friend
Asking someone to make personal
travel arrangements while they are
making business travel arrangements
Hiring/Staffing Practices
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Falsifying hours worked, timekeeping
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Allowing a limited appointment FTE to work
even though their paperwork has not been
formally processed/approved
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Misrepresenting work performance on
performance evaluation
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Not communicating work performance issues
to employee
Making the Right Choice:
How Can You Be Sure?
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Listen for the bells warning you are on
“thin ethical ice”
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“Well, maybe just this once”
“No one will ever know”
“It sounds too good to be true”
“Everyone does it”
“Audit will never catch it”
“We have always done it this way”
1Lockheed
2
Martin: Code of Ethics and Business Conduct, July 1999
© 2000 Josephson Institute of Ethics - Reprinted with permission.
Making the Right Choice:
How Can You Be Sure?
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Ask yourself - are my actions legal?
Check to see if there are regulations or
rules which restrict your choices
Will I sleep soundly tonight?
How will your decision look in the NewsPress? To your family?
1Lockheed
2
Martin: Code of Ethics and Business Conduct, July 1999
© 2000 Josephson Institute of Ethics - Reprinted with permission.
Tools for Decision Making
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What would a reasonable person do, or how
would they perceive your decision?
Think of someone whose moral judgment you
respect - what would that person do?
How would my family perceive my actions?
Policy Compliance
Evaluate the options, issues, and consequences
If you are uncertain, talk with someone you trust,
or a campus resource, e.g. Ombuds
2
© 2000 Josephson Institute of Ethics - Reprinted with permission.
Tools for Responding
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How do you respond to someone who asks you
to do something that you think is
inappropriate, unethical and/or a violation of
UC Policy?
– Share your concerns
– Use University policy
– Offer alternatives, options
– Seek advice
– UC Standards of Ethical Conduct
UC Standards of Ethical Conduct
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Statement of UC’s belief in ethical, legal
and professional behavior in all of our
dealings inside and outside the University.
Statement of Ethical Values:
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Integrity
Excellence
Accountability
Respect
UC Standards of Ethical Conduct
– Fair Dealing
– Individual
Responsibility and
Accountability
– Respect for Others
– Compliance with
Applicable Laws,
Regulations,
University Policies,
Procedures and
Other Forms of
Guidance
– Conflicts of Interest
or Commitment
– Ethical Conduct of
Research
– Records:
Confidentiality/
Privacy and Access
– Internal Controls
– Use of University
Resources
– Financial Reporting
– Reporting
Violations and
Protection from
Retaliation
UC Standards of Ethical
Conduct
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Recent events involving public review of UC
compensation practices
– UCSB’s “climate” for ethical conduct
Policy Compliance
Do we follow policy only to avoid audit
issues, or do we follow policy because it is the
right thing to do?
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Policies exist for a reason
Policies protect not only the University but
also the employee
– Examples: Hiring of outside contractors,
caterers
Perception
Often times, perception is just as
bad as the real thing.
Even if something is allowed,
should you do it?
Real Life Situations
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What are the options?
What are the issues?
What are the consequences?
What is the right thing to do?
Discussion Item #1
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Your chair asks you to purchase software
for her personal use using the University
contract. By using the contract, she will
benefit from the University discount. The
chair plans to pay the department back. Is
this ok?
Discussion Item #2
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A faculty member’s award will run out in
June, so she asks you to pay a student in
June for time the student will work in the
summer. What do you do?
Discussion Item #3
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A career employee is hired on September 1,
and lives paycheck to paycheck. For the
December holidays he wants to be with his
aged father who lives on the east coast, but
he is short eight hours of vacation time.
What do you do?
Role of the Business Officer
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Faculty/Staff rely on you to explain the
rule/policy
– Be able to say no and explain why
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Ethical leadership
– Be the example, not the exception
– “Ethics are what you would you do, if you
were sure no one would see you.”1
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Let someone know
Be consistent
1Larry
Hubbard & Associates, “Ethical Risks - What You Don’t Know Can Hurt You”
Campus Resources
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Department Chair
Control Point
Audit & Advisory Services
Accounting Services & Controls
Policy
Office of the Ombuds
Whistleblower Policy
Office of the Ombuds
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Confidential, informal, independent, and
neutral resource.
Provides informal and private consultation.
Helps with identifying options to
effectively address a complaint, dispute, or
conflict.
Safe, confidential, and impartial.
Questions?