1、上海交通大學管理學院商業(yè)倫理主講：張興福博士美國大亨欺詐成風池北偶詩朱根華畫 環(huán)球時報20020722美國隱患重重，企業(yè)欺詐成風。大亨編造假賬，猶如鬼斧神工。或是虛報收入，或是隱瞞虧空。前有環(huán)球安然，后有默克世通一個接著一個，丑聞層出不窮。股票變成廢紙，引起一片惶恐。害苦眾多股民，愁煞白宮諸公。此風遏制不易，前途未卜吉兇。難弄，難弄！ 現(xiàn)實中的倫理議題公司與員工公司與客戶公司與股東公司與供應(yīng)商公司與競爭對手公司與政府公司與社區(qū)、社會公司與自然環(huán)境保護跨國公司與全球倫理從企業(yè)文化到倫理型公司Fortune 500強，90%的公司有成文的倫理守則；60%以上的美國大企業(yè)和50%的歐洲大企業(yè)設(shè)有企業(yè)

2、倫理機構(gòu)；美國制造業(yè)和服務(wù)業(yè)前1000家企業(yè)中，20%聘有倫理主管；90年代中期，40%左右的美國企業(yè)進行了倫理培訓(xùn)。歐美公司倫理建設(shè)的情況在美國，企業(yè)如果違反了消費者的利益，究竟要付多少罰款？根據(jù)美國裁判委員會的資料，罰款的多寡由一組因素決定。這組因素包括：企業(yè)是初犯還是前科累累？是否曾向有關(guān)方面舉報罪行？是否愿意承擔責任？是否與有關(guān)方面合作？是否有有效措施防止或監(jiān)察不法行為？最多最少有防止犯罪措施，舉報，肯負責27468.5只有防罪措施1096548無措施、無舉報、不合作、不肯負責27401370無措施無舉報不合作不負責高層參與58402740違反消費者利益罰款數(shù)目（單位：萬美元）實例 A

3、cme公司被裁定郵政欺詐罪。控方指出Acme一貫濫收那些損壞了租賃汽車用家的維修費用，同時也收取了一些用戶無需負責的維修費用。在未被法庭定罪之前，Acme已歸還那些被多收取費用的顧客總數(shù)接近4000萬美元的巨款。法官引用了“1991年聯(lián)邦裁決指引”作為裁判的基礎(chǔ)，下令A(yù)cme繳交685萬美元，約為顧客損失總數(shù)的一半。上海交通大學管理學院商業(yè)倫理引言主講：張興福博士Learning ObjectivesWhat is “business ethics?”Why do so many people think “business ethics” is an oxymoron? (Why are p

4、eople cynical and what can we do about it?) Is business ethics a fad or an afterthought?Can business ethics be taught?What is Ethics ?Ethics can be understood as sets of formal and informal standards of conduct that people use to guide their behavior. These standards are based in part on principles

5、derived from core values such as honesty, respect and trust. Ethics Resource CenterEthics Examples: The Six Pillars of Character by The Josephson Institute of EthicsTrustworthiness: honesty, integrity, promise-keeping, loyalty Respect: autonomy, privacy, dignity, courtesy, tolerance, acceptance Ethi

6、cs Examples: Responsibility: accountability, pursuit of excellence Caring: compassion, consideration, giving, sharing, kindness, loving“Ethical Dilemmas”. . . . . . . . . . . . . a textbook definitionSituations concerning right and wrong where values are in conflict.Trevino & Nelson, Managing Busine

7、ss Ethics. NY: Wiley, 1999. P.4An Ethical Dilemma . . . . . . . .arises in a situation when each alternative choice or behavior is undesirable because of potentially harmful ethical consequences. Right or wrong cannot be clearly identified. (Daft & Marcic, p.137)Are we cynical about ethics?But Sir,

8、you said to install video monitorswhere ever we suspected unethical activity.A Workplace Perspective on Cynicism“What values should we live by? What are we here to do? Modern workplaces offer little help in finding answers to these perplexing queries. As a result, too many of us drift along with lit

9、tle sense of direction and without a moral compass to guide us through the ethically slippery world of work.This deepens our discouragement about work and, ultimately, about life. You probably know people who are situationally smart but spiritually bankrupt.The Management ChallengeJeffrey M. Kaplan,

10、 The Conference Board Program Director.Many companies proclaim the creation or expansion of business ethics and compliance programs with great fanfare and the best of intentions. But often businesses are unable to maintain the credibility of their programs over the long run, with devastating consequ

11、ences for employees, shareholders, and others.”Corporate Response to Ethical IssuesGenerally accepted unethical practices in certain industries.Acceptance of unethical behaviorIneffective enforcement of ethics codesFailure to reinforce ethical behaviorWhy are managers cynical about Business Ethics?H

12、ow common is misconduct at work. About one in every three employees observe misconduct at work. The Good News:Survey of Workplace Ethicsfound that employee perceptions and key ethics outcomes are more positive when: Organizations have ethics programs in place, Employees see ethical values like hones

13、ty, respect and trust applied frequently at work, and Organizational leaders and supervisors are seen as modeling ethical behavior. 2000 National Business Ethics SurveyIs Business Ethics a Fad or an Afterthought? Results from Attention to business ethics !Substantially improved societyHelps maintain

14、 a moral course in turbulent timesCultivates strong teamwork & productivitySupport employee growth and meaningHelps ensure that policies are legal.Complete Guide to Ethics Management: Ethics Toolkit for Managers /library/ethics/ethxgde.htm#anchor33077 Is Business Ethics a Fad or an Afterthought? Res

15、ults from Attention to business ethics !Helps avoid criminal acts “of omission” & can lower finesHelps manage values associated with quality management, strategic planning and diversity managementPromotes a strong public imageCumulative Benefits the “bottom line”Complete Guide to Ethics Management:

16、Ethics Toolkit for Managers /library/ethics/ethxgde.htm#anchor33077 Can Business Ethics Be Taught in College Programs?Felix Rohatyn - “No, not past the age of 10”Lester Thurow - “Not unless students have already learned ethics from families, clergy, previous school or employers”Should Employees Know

17、 the Difference between Right & Wrong?“Bad Apples”Individuals of good character should be able to choose well without special training.“Bad Barrels” Good character doesnt prepare individuals to deal with very special ethical problems unique to their particular occupation or organization.Factors that

18、 Affect Individual Ethical Decision-Making BehaviorEthicalDilemmaStages of Moral DevelopmentAWARENESSMORALJUDGMENTIndividual CharacteristicsCognitiveBiasStructuralCharacteristics of OrganizationOrganizationalCultureEthical/UnethicalBehavior IssueIntensityEthics vs. LawLaw reflects societys MINIMUM n

19、orms and standards of business conduct.There is a great deal of OVERLAP between whats legal & whats ethical.ETHICSLAWLaw-abiding behavior is generally believed to also be ethical.There are many particular situations not covered strictly by law that fall under the umbrella of “ethical dilemmas.”ETHIC

20、SLAWLegal Liability and Ethics: Due Diligence and Effective Compliance Establish compliance standards reasonably capable of preventing criminal misconduct.Assign specific high-level individuals to oversee compliance standards.Take care in delegating discretionary authority involving sensitive respon

21、sibilitiesCommunicate standards & procedures to all employees (emphasis on formality: training & manuals)Detect non-compliance w/ written standards (monitoring, auditing, systems); including retribution free reporting.Consistently enforce written standards through disciplinary mechanism (including f

22、ailure to detect).After detecting offense, act to respond & prevent repeat.TWO OPPOSING VIEWSManagers are professionalsThey dont own the businessEmployees are responsible only to shareholdersMust operate in best interests of shareholdersInterests = FINANCIAL RETURNCorporations are chartered by statesCorporations are not independent entitiesResponsibility to larger society that endo