Transcript Ethical Theories

Kaizen 2006 - 2007
Unit 2- Ethical Theories
and Obligations
• Ethical Theories
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Kantianism
Relativism
Utilitarianism
Social Contract Theory
• Ethical Obligations
– Integrity
– Competency
– Maintain client confidences
– Objectivity/Independence
– Social responsibility
– Loyalty
PRELIM
Kaizen 2006 - 2007
Objectives
• Examine the ethical theories
through examples.
• Determine the ethical obligations
of an individual.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Ethical Theories
Ethical Theories and Obligations
Kaizen 2006 - 2007
Relativism
• Subjective Relativism – “what’s right
for you may not be right for me”
– Problem: no moral distinction between
the actions of different people
• Cultural Relativism – “right” and
“wrong” rests with society’s actual
moral guidelines
– Problem: Just because societies have
different views of right and wrong doesn’t
imply that they should.
– Problem: No framework for conflict
between societies.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Kantianism
• People should be guided by the
universal moral laws, which are
devised rationally
• The only unqualified good is
good will
• It is wrong to “use” other people
• Problem: allows no exception to
moral laws
Ethical Theories and Obligations
Kaizen 2006 - 2007
Utilitarianism
• An action is right (or wrong) to the
extent that it increases (or decreases)
total happiness of affected parties.
• Action should be decided on the
weight of good and harm that will
result.
• Rule utilitarianism: adopt rules that if
adopted will lead to the greatest
increase in happiness
Ethical Theories and Obligations
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Social Contract Theory
• Living in a civilized society forces:
– The establishment of a set of moral rules
– A government to enforce these rules
• Rational people decide on moral rules
(rights and duties)
• Negative rights include freedom of
expression and privacy
• Positive rights obligate others to act
for you, such as free education.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Ethical Obligations
Ethical Theories and Obligations
Kaizen 2006 - 2007
Ethical Obligations
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Integrity
Competency
Maintain client confidences
Objectivity/Independence
Social responsibility
Loyalty
Ethical Theories and Obligations
Kaizen 2006 - 2007
Integrity
• is a highly professional characteristic
which requires one to be honest and
trustworthy.
• perform all professional duties with
high level of integrity. Deal honestly
with colleagues and customers,
expose colleagues who engage in
fraud or deception.
• His actions must be free from
intentional distortions or
manipulations. He engages only in
fair and honest business practice.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Competency
• requires one to have adequate
knowledge, skills and experience
in the practice of his professions.
• observe technical and ethical
standards and strive to improve
competency and quality of
services.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Maintain client confidences
• (confidentiality of records)
• is another ethical consideration which
a practitioner should adopt;
• he should not disclose confidential
information, which he obtained in the
course of his professional
engagement, without the consent of
his client or employer.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Objectivity/Independence
• requires to be fair, to avoid bias and
always to maintain an impartial
attitude in all matters. In mental
attitude requires a practitioner to
avoid compromising relationship that
may impair his objectivity.
• maintain objectivity and
independence when providing
services.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Social responsibility
• in answer to responsible
citizenship, requires a
practitioner not to engage in
activities that will be hazardous
to the environment and to the
welfare of the citizen as well.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Social responsibility
• Likewise, he advises client on
matters of environmental and
public concern. Preventing
pollution and preserving the
environment ensure not only
healthy workers but also a
healthy community development
and progress which in turn will
affect the state of well being of
the business firms.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Loyalty
• requires to be faithful and
dedicated to your job,
employer, to our country,
and to God.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Other Obligations
• Members must recognized that their
employer’s or their client’s
organization has obligation to its
owners. Employees, suppliers,
customers, users, and the general
public, and should therefore have
regard to these interest in the conduct
of their work. They also have
responsibilities to their fellow
members and to society at large.
Therefore:
Ethical Theories and Obligations
Kaizen 2006 - 2007
Other Obligations
1. Members must not make willful
misrepresentations or
inaccuracies in their own work,
and must maintain a high
standard of trustfulness and
accuracy in all work, whether or
not they are the originators of
that work.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Other Obligations
2. Members must never
intentionally injure, maliciously
or recklessly, directly or
indirectly, the professional
reputation, prospect or
business of others.
Ethical Theories and Obligations
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Other Obligations
3. In their working relationship ,
members must show courtesy
and consideration for others.
Those members who have
authority for the delegated
purposes only and no other.
Ethical Theories and Obligations
Kaizen 2006 - 2007
Other Obligations
4. If called upon to comment on
another member’s work, a
member of the institute may
reasonably be expected to do
so. Members should, however,
be aware of the fine dividing
line between personal opinion
and objective criticism, and
must avoid personal
denigration.
Ethical Theories and Obligations