社会企业责任＊自己做的简单要点.doc

Explain the concepts of ethics and critically discuss how ethics related to the accounting professional.Concepts of ethics (meant by ethics)Ethics is all about choices, it is how individuals, groups, institutions and society assessing alternatives and acts with courage to make the right decision and produce good behavior.How ethics related to accounting professionalAccounting is a moral agent of an organization, there is a trust relationship between client/employer/general public and accountant.Accountant use their professional knowledge to provide a objective account of matter. They often face some problems such as providing best interest of conflicting parties, as well as maintaining their professionalism, integrity and independence in his/her work.If no ethics on their work, lots of innocents parties will then get harm due to the unethical behaviors of accountant.道德其實關於不同的選擇, 無論一個個人組織機構社會都應該評估多個選擇, 再拿出勇氣根據自己的選擇去做一個正確的決策及構成良好行為. 會計不可以缺乏道德, 一個專業的會計師, 其實是公司的道德顧問, 他們之間有著信託的關係存在. 所以會計常常都面對很多利益衝突問題, 例如他們要為他們的顧客或僱主去做出最好的利潤, 但同時又要保持專業, 廉潔及獨立的會計標準.如果他們根本不重要道德, 例如做出錯誤的數據, 去令很多無辜的一方受影響的話, 這樣就是一個不道德的行為, 亦有機會令自己身敗名裂.Critically discuss why a professional accountant needs to understand ethics.Why do good accountant make a bad decisions.1. Accountant is lack of the skill or sensitivity to recognize ethical issues when they are arise. Therefore, they may inadvertently overlook the ethics problems because they focus too much on the technical issues. With ethics education, accountants can be much more easy to identify the ethical problems, determines how to resolve that problem, and provide with the rationable and vocabulary to take and defend their ethics positions. 2. Workplace pressures sometimes will make an accountant to done with the unethical behaviors. It influences accountants ethical decision. After studying ethics, we know we have a right to make our ethics decision. Whatever the employer demand you to do, you have the right to refuse it.3. Some selfish persons may work on their own interest, they dont care for the society or other parties. They did for the best interest for themselves. If they study for the ethics, they may know that sometimes, if they get a good result to society, it still can achieve their benefits. Thus, it would be encourage them to work more on ethics.Hence, if an accountant has the knowledge of this, this would expect there is reduction of unethical behaviors on company and accountant. For long term, it may raise the degree level of society ethics.就算是一個好的會計師, 也有可能會在道德上出現問題. 如果他們是缺乏道德知道的話, 他們可能沒法子作出一個正確的決定, 他們會遺漏這些道德的問題, 最終令到自己無意識中作出一個不道德的行為。如果學習過道德的知識, 他們就比較容易確認出道德問題的出現, 從而作出拒絕或者想辦法解決去保護自己的道德觀及專業操守。有時候工作壓力也會導致他們做出錯誤的決定, 例如僱主的要求, 或者可能含有金錢上的威脅, 但如果學習到道德, 他們會知道他們是有權利去拒絕做出不道德的行為, 而且亦知道這種不道德的行為將會為他們帶來什麼樣的影響。更甚者, 有些人只會顧自己, 十分自私, 為了自己的利益而妄顧其他方的利益. 他們亦不會在乎到底自己的道德行為。 但如果他們有學習到道德的知識, 他們會知道即使是egoism, 亦可以是一個elightened egoism, 嬴得別人尊重的同時, 亦可以令到自己利益不受影響. 是比egoism 嬴多一倍的回報, 這樣子可以推動這種人去做更多有道德的事。所以道德在會計師工作裡是非常重要, 尤其會計師是道德agents, 當會計師的道德改善, 拒絕不道德的行為, 整個商業環境都會慢慢地改善, 從而跳去一個更好的moral level.There are significant differences between the theories of ethical behaviors. Contrast the principles taken by those theories and explain which, if any, you find be most applicable in the context of UK/China/US/HK business environment.Ethical TheoriesNormative ethicsNormative Ethics is one of the branches of ethical philosophical study.Its concern about the classifying actions as right and wrong. Normative ethics regard the ethics as a set of standard related to actions. Meta-ethics: The nature of a moral statement. (Study of what ethics is.) Applied- ethics: Place normative in a particular context. (Study of use of ethical knowledge.)In conclusion, normative ethics is the study of what ethical truths there are and how they are known.Descriptive ethicsDescriptive ethics is related to how the population believes to be right and wrong, while normative ethics deal with the population should believe to be right or wrong.Normative theories on ethics A value judgement of what a person should do. What they probably will do.They serve criteria for judging the ethics of a situation, and provide a philosophical approach for making ethics decisions.Characteristics of normative ethical theory Represented by value judgement on what should or ought to happen, it not concern what does happen. Provide a principle, standard on how an individual ought to behave toward other by considering their actions right and wrong. An appropriately behavior to make ethical decisions need to have understanding the “good behavior” principle.由於normative 著重於正確的行為, 會直接忽略現實中的環境, 及該城市的發展、文化、可行性等等.而判斷normative 正確的行為有二種theories.Consequential TheoriesMoral right and wrong is assessed in terms of the consequences of ones actions. 只睇結果去判斷該行為是否有道德. Action result on balance in “good” outcome One is “right” to do it.o Right = Good = Benefit Action result is “bad” or harmful Actions are “wrong”.o Wrong = Bad = HarmExample: A stealing company assets because her son is illness and she has no money. Firm policy deal with stealing is depending on the amount involved.1. A stealing business assets wrong of staff moral because effect company.A 偷野呢個行為係wrong, 造成harm to company, 所以係bad behaviors.處罰A的方式依公司只會牽涉多少錢.2. A steal is equally properly being regarded as inherently wrong. (本質上錯誤) , but it still use same method to calculated compensation.即使偷野係情有可原, 仍然要依policy 去罰, 因為你的確偷左野!, 同情還同情, 數目要分明.Utilitarianism theoriesJeremy Benthan defines utilitarianism as “the greatest happiness principle.” Which means maximize happiness and minimize unhappiness.Utilitarianism is produce most good and the least harm for everyone affected. It looks at only the result on actions, not how to action are accomplished. Even the result may be good, sometimes unethical methods are used to achieve the results. The judgement based on cost/benefit analysis.Limitation: Some cost and benefit are not easy to measure. It need to assume the end justifies the means.Conclusion:Something are not easy to measure or are un-measurable.Utilitarianism seems to numeric which only based on cost/benefit/ it omit any human element.Example: A criminal kills seven people in an area, all the dead have seriously abuse (嚴重虐待), it still continues, society is worries about it. A suspect was found but polices received an information that the suspect is run out of the country and never come back. The police get pressure from society, now the suspect is run away and cannot catch him. Therefore, polices claims suspect was caught. They use an innocent suspect to be that suspect, who has no time evidence, and fight him. Society thinks that it is safe now, and not worries anymore. 認為這樣子可以令社會得到平靜, 是有利於社會太多數人, 所以符合道德。 但如果係rule utilitarianism, 因為冤枉無辜違反整體快樂規則, 所以不符合道德。案例: A 朋友B 患有絕症. B臨死前托A將1千萬遺產交俾C. 還把地點告訴A. A答應了, 后來A發現C原來是個大花筒, 自私自利, 所以B決定將d錢捐去做善事. 整件事只有B 跟A 知道. 不會引起官非. ProceduresDefine problemindentify stakeholderlist alternatives actionsidentify cost/benefitaction the selected choice.Egoism TheoryEgoism means the individuals decide to follow the short-term desires or long-term interest.Ethics Egoism, claims that it is necessary and sufficient to be morally right that it maximize ones interest. People ought to pursue (追求) their own interest.In egoism theory, all people should act on behave to their own interest. It would be the best interest on individuals in long-term.What the argument is: It is difficult to know anothers exactly need, if we help him, we might do more harm than good. (例如借功課俾人抄，其實可能係害左人地) Each individual have their own private life, what the need they seeking and fulfilling for should be helping by themselves, it is the best way to achieve their needs. If you helping him, you are minding their business, and into their private life. (每個人有私人生活，不要干擾) People dont appreciate charity. Especially in U.S. Just only thanks, in Japanese, people have 5 ways to show different level of thanks. (未見得人地會多謝我)Enlightened EgoismActing also in the interest of societyIf society interest = sum of individual interests. * Interest you get = own interest + society interest.Example:A friend B, who having a bad day, if egoism persons, they will think “forget the loser.she need to solve the problem themselves.” / if enlightened egoism, they will try to make B happy, and A will be happy too. The final results is. Because I will happy, so I make her happy.Company wants to get goodwill, then they donation for charity. Enlightened egoism means they will consider the society both.Non-consequential theoryIt means the duties be obeyed regardless of the outcomes. The end does not justify the means. The intention to do the right is more important than the result.Kantianism: The ethics of duty 考試盡力就ok!但utilitarianism唔係.Kantianism:Deontological approaches based on a sense of duty, action are undertaken in accordance with the “categorical imperative”.無條件律令, ethics 出於義務, 而不是為了符合義務.Formulations: With consistency, what they action wish all other people to act upon. Must regard people as an end, no simply as a means to an end or as of impersonal, or merely value.Kantianism is based from utilitarianism by the absence of any appeal to the influence of consequences.Peoples maxims depend on consistency, human dignity, and universality.The theory may be too optimistic.Limitations1. The theory cannot resolving conflict with other theory (accepting other theory X)2. Many people see primary duty as being to self and immediate family.Non-consequential 講到人地要遵守佢地既duty, 而唔係關係到后果. 只係要覺得有義務咁做先做. (以本質為主導).結果並唔係一切, 重要的是過程, 整件事, 而非只有結果. (注重原因) The theory of rights/ The theory of justices康德哲學講到呢點. Utilitarianism 缺乏上訴去影響結果, 先有Kantianism.The theory of rights and the theory of justicesThe theory of rights:Natural rights (Human rights/ constitutional rights)Exist independently of any legal structure. freedom of choice: able to make decision right to the truths: accurately inform all matters that affect decisions.right to privacy: live life as own choices.freedom of speech: speak freely & be heardright to live: have protected from injury.( workplace as well)right to due process: fair hearingHuman rights is a moral duty to respect each rightOptional duties which means if you fulfill all. It would be perfect.Certain rights sometimes overrule others.Family, work , social activities extend general moral duties and rights.It cannot override and replace them.人權 = 有權發言, 聽野, 私隱, 正確執行合約, 有權被保護 etc.Legal rights (Contractual rights)Right are create by social agreement. It is very important for account professional.Accountant are employed by parties for their expect knowledge and skills.In return to their professional services, finance benefit are rewarded. Parties have legal right to expect professional and services. Accountant need to perform their task at the best of their ability.Stakeholder right and accountant duties1)privacy 2) Competence 3)wellbeing 4) respect for peers 5) trueLimitations1) Lack of “level” degree of rights2) Conflict with rights client right to privacy & public right to the true? The theory of justices Justices (正義) is to show Distributive Justices. Fairness: the correlation between contributions and rewards. Equality: all people have equal worth Procedural justice: due process Compensatory justice: aims to reduce the loss from a wrongful act.Justices, 相同的東西要有相同的處理, 不同的東西要有不同的方式處理.Justices as fairness:某種某人應得的東西. *例如努力員工晉升機會. Justices as equality:利益及風險承擔的分配應該平等.依不同情況去分.Justices as procedural justices:正義都會有罰的情況, 但會考慮罰什麼。Justices as compensatory:由於equality, 正義都會經常出現在compensatory 方面.Limitations:Some people may loss their rights because it need a more equitable distribution of benefit.Moral reasoning and developmentEthics: principles of right and wrong; establishes the principles of ethical behaviourMoral reasoning: each stage of moral development represents a structure of thought concerned with the rationale for making the right/moral decisions; more concerned with the reasoning of the action than the action itselfThe level of moral development will directly influence how an accountant will respond to a problem. Satisfying professional responsibilities such as integrity and objectivity requires principled reasoning. With each successive stage, the accountant becomes less dependent on outside influences. Accountants do not possess the moral maturity to make independent decisionsLevel 1 (Pre-Conventional) Stage 1: Obedience and punishment orientation (How can I avoid punishment?) Example: a poor man with a dying wife should not steal an expensive drug (which can save his wife) because he might be caught and put in jailStage 2: Self-interest orientation (Whats in it for me?) action ethical if benefits exceed costsExample: it may be right for the poor man to steal the drug as it can cure his wife who will then be able to cook for himLevel 2 (Conventional) Stage 3: Interpersonal accord and conformity (Social norms) (The good boy/good girl attitude) ; need to be seen as a “good person” in the eyes of family, friends and colleaguesExample: it may be right for the poor man to steal the drug as his in-laws will think he is a good husband; perhaps the judge should not convict the poor man because he had good intentions, ie stole the drug to cure his wifeStage 4: Authority and social-order maintaining orientation (Law and order morality); strict adherence to the lawExample: It is not right for the poor man to steal as it is against the law; he should be convicted and no exceptions should be made as the law should be strictly enforced.Level 3 (Post-Conventional)Stage 5: Social contract orientation: recognises differences in society and emphasises fair way of reaching consensus by agreement; respect law but seeks to change laws if inconsistent with justice and welfareExample: It may be right for the poor man to steal the drug as everyone has the right to life regardless of the law against stealing. If he is prosecuted, the law should be re-interpreted as a persons life is at stake (but how to arrive at consensus on the rules that are good for the society? majority vs minority?)Stage 6: Universal ethical principles (Principled conscience); decisions governed by self-chosen ethical principles based on universal principles of justice, human rights and human dignity (who determines these principles?)Example: It may be right for the poor man to steal the drug to save his wife as preserving human life is a higher moral obligation than preserving property (but our conscience is not an infallible guide as it is subjective) Ethics behaviors cannot be taught?One false assumption guides the view that business ethics cant be taught: the belief that ones ethics are fully formed and immutable by the time one enters college or begins a job. Research in moral psychology has found that this is definitely not the case. Moral judgement develops throughout childhood and young adulthood in a complex process of social interaction with peers, parents and other significant persons, and this development continues at least through young adulthood. Research, then, supports the argument that ethics can be taught. Given that most people enter professional education programs and corporations during young adulthood, the opportunity to influence their moral reasoning clearly exists. In fact, young adults in their twenties and thirties enrolled in moral development educational programs have been found to advance in moral reasoning even more than younger individuals.Ethical behavior relies on more than good character. Although good upbringing may provide a kind of moral compass that can help the individual determine the right direction and then follow through on a decision to do the right thing, its not the only factor determining ethical conduct. Educational programs in business ethics can and do shape the development of a young persons ethical values and behavior.In the complexity of todays society, individuals need additional guidance. They can be helped to recognize the ethical dilemmas that are likely to arise in their jobs, as well as the rules, laws, and norms that apply in that context. They also can learn reasoning strategies that can be used to arrive at the best decision. And they also can grasp an understanding of the complexities of organizational life that can conflict with ones desire to do the right thing.With the increasing globalization of business through travel and the use of the worldwide web, more managers are finding themselves in an international environment full of ethical challenges. If managing business activities with ethical conduct is a challenge in ones own culture, imagine how the difficulties multiply when the culture and language are foreign, and the manager is under increased stress. Individuals need to be taught about the conduct of business in different cultures as well as about the broader organizational issues concerning whether and how to conduct business in foreign nations, and how to guide employees working in a global business environment. To a great extent, ethical conduct is influenced and controlled by our environment in work settings, by leaders, managers, and the entire cultural context. As a result, we believe that educational institutions and work organizations can and do have an opportunity to teach people about ethics and to guide them in an ethical direction. Is it easier to identify “better” behaviors than “good” behaviors?Critically discuss “It is easier to evaluate an accountants “better” behavior than