上海交通大学管理学院
主讲：
张兴福博士
美国大亨欺诈成风
池北偶 诗 朱根华 画 《环球时报》20020722
美国隐患重重，企业欺诈成风。
大亨编造假账，犹如鬼斧神工。
或是虚报收入，或是隐瞒亏空。
前有环球安然，后有默克世通…
一个接着一个，丑闻层出不穷。 股票变成废纸，引起一片惶恐。 害苦众多股民，愁煞白宫诸公。 此风遏制不易，前途未卜吉凶。 难弄，难弄！
《商业伦理》课程大纲
商业伦理引言
高峰体验、佛家生命观（形而上学部分）
商业伦理基本理论（哲学部分）
现代功利论：《第五项修炼》
现实中的伦理议题（实务部分，见下页）
现实中的伦理议题
公司与员工
公司与客户
公司与股东
公司与供应商
公司与竞争对手
公司与政府
公司与社区、社会
公司与自然环境保护
跨国公司与全球伦理
从企业文化到伦理型公司
Fortune 500强，90%的公司有成文的伦理守则；
60%以上的美国大企业和50%的欧洲大企业设有企业伦理机构；
美国制造业和服务业前1000家企业中，20%聘有伦理主管；
90年代中期，40%左右的美国企业进行了伦理培训。
欧美公司伦理建设的情况
1987年，John Shad捐款2000万美元给哈佛商学院，倡议开设“决策与伦理价值”课程，HBS从1988年起开设；
截止1993年，美国90%的商学院开设了企业伦理方面的课程；
80年代以来，企业伦理学方面的研究机构、出版物在美国、加拿大、欧洲、南美、中东、日本、韩国纷纷问世。
国外企业伦理教学研究状况
在美国，企业如果违反了消费者的利益，究竟要付多少罚款？
根据美国裁判委员会的资料，罚款的多寡由一组因素决定。这组因素包括：
企业是初犯还是前科累累？
是否曾向有关方面举报罪行？
是否愿意承担责任？
是否与有关方面合作？
是否有有效措施防止或监察不法行为？
2740
5840
无措施无举报不合作不负责高层参与
1370
2740
无措施、无举报、不合作、不肯负责
548
1096
只有防罪措施
274
有防止犯罪措施，举报，肯负责
最少
最多
违反消费者利益罚款数目（单位：万美元）
实例 Acme公司被裁定邮政欺诈罪。控方指出Acme一贯滥收那些损坏了租赁汽车用家的维修费用，同时也收取了一些用户无需负责的维修费用。在未被法庭定罪之前，Acme已归还那些被多收取费用的顾客总数接近4000万美元的巨款。
法官引用了“1991年联邦裁决指引”作为裁判的基础，下令Acme缴交685万美元，约为顾客损失总数的一半。
上海交通大学管理学院
主讲：
张兴福博士
Learning Objectives
What is “business ethics?”
Why do so many people think “business ethics” is an oxymoron? (Why are people 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 derived from core values such as honesty, respect and trust.
Ethics Resource Center
So. . .What is Business Ethics ?
The principles, norms and standards of conduct governing an individual or a group.
Trevino & Nelson, Managing Business Ethics. NY: Wiley, 1999.
Ethics Examples:
The "Six Pillars of Character"
by The Josephson Institute of Ethics
Trustworthiness: honesty, integrity, promise-keeping, loyalty
Respect: autonomy, privacy, dignity, courtesy, tolerance, acceptance
Ethics Examples:
Responsibility: accountability, pursuit of excellence
Caring: compassion, consideration, giving, sharing, kindness, loving
Ethics Examples:
Justice and fairness: procedural fairness, impartiality, consistency, equity, equality, due process
Civic virtue and citizenship: law abiding, community service, protection of environment
“Ethical Dilemmas”
. . . . . . . . . . . . . a textbook definition
Situations concerning right and wrong where values are in conflict.
Trevino & Nelson, Managing Business Ethics. NY: Wiley, 1999.
An 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, )
Are we cynical about ethics?
But Sir, you said to install video monitors
where 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 little 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 Challenge
Jeffrey M. Kaplan, 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 consequences for employees, shareholders, and others.”
Why are managers cynical about Business Ethics?
General Corporate Values & Goals
Business preoccupation with gain
Perception that only results are important
Competition rather than collaboration
Why are managers cynical about Business Ethics?
Corporate Response to Ethical Issues
Generally accepted unethical practices in certain industries.
Acceptance of unethical behavior
Ineffective enforcement of ethics codes
Failure to reinforce ethical behavior
How common is misconduct at work.
About one in every three employees observe misconduct at work.
types of misconduct observed most frequently include:
Lying;
Withholding needed information;
Abusive or intimidating behavior toward employees;
Mis-reporting actual time or hours worked; and
Discrimination.
The Good News:
Survey of Workplace Ethics
found that employee perceptions and key ethics outcomes are more positive when:
Organizations have ethics programs in place,
Employees see ethical values like honesty, respect and trust applied frequently at work, and
Organizational leaders and supervisors are seen as modeling ethical behavior.
2000 National Business Ethics Survey
Is Business Ethics a Fad or an Afterthought’?
Results from Attention to business ethics !
Substantially improved society
Helps maintain a moral course in turbulent times
Cultivates strong teamwork & productivity
Support employee growth and meaning
Helps ensure that policies are legal.
Complete Guide to Ethics Management: Ethics Toolkit for Managers
Is Business Ethics a Fad or an Afterthought’?
Results from Attention to business ethics !
Helps avoid criminal acts “of omission” & can lower fines
Helps manage values associated with quality management, strategic planning and diversity management
Promotes a strong public image
Cumulative Benefits – the “bottom line”
Complete Guide to Ethics Management: Ethics Toolkit for Managers
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 the Difference between Right & Wrong?
“Bad Apples”
Individuals of good character should be able to choose well without special training.
“Bad Barrels”
Good character doesn’t prepare individuals to deal with very special ethical problems unique to their particular occupation or organization.
Factors that Affect Individual
Ethical Decision-Making Behavior
Ethical
Dilemma
Stages of
Moral
Development
AWARENESS
MORAL
JUDGMENT
Individual
Characteristics
Cognitive
Bias
Structural
Characteristics
of Organization
Organizational
Culture
Ethical/
Unethical
Behavior
Issue
Intensity
Ethics vs. Law
Law reflects society’s MINIMUM norms and standards of business conduct.
There is a great deal of OVERLAP between what’s legal & what’s ethical.
ETHICS
LAW
Law-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.”
ETHICS
LAW
Legal 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 responsibilities
Communicate 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 failure to detect).
After detecting offense, act to respond & prevent repeat.
TWO OPPOSING VIEWS
Managers are professionals
They don’t own the business
Employees are responsible only to shareholders
Must operate in best interests of shareholders
Interests = FINANCIAL RETURN
Corporations are chartered by states
Corporations are not independent entities
Responsibility to larger society that endorses their creation
Company’s first priority = SURVIVAL
CLASSICAL/ECONOMIC
SOCIO- ECONOMIC
A “Stake”
A “Claim”:
A right to something
A demand for something due or perceived to be due.
Stakeholders Include
Employees
Mangers
Owners (Shareholders)
Customers
Suppliers
Community
~ Internal ~
~ External ~
What is Corporate Responsibility ?
Philanthropic & Social
Ethical
Legal
Economic
CON . . .
Ethics & Corporate Responsibility
Violates
Profits
Maximization
Lack of
Skills
Dilution
of Purpose
Lack of
Accountability
Too Much
Power
Cost
PRO. . . Ethics & Corporate Responsibility
Prevention
over
Cures
Balance
Responsibility
& Power
Better
Environment
Discourage
Government
Regulation
Possession
of
Resources
Long-run
Profits
Public
Image
Ethical
Obligations
Public
Expectations
Stockholder
Interests
Oxymoron: a combination of contradictory or incongruous words (as cruel kindness).
领导最重要！《论语别裁》、《大学微言》！领导学的重要性！3/08
*Lee G. Bolman & Terence E. Deal, Escape from Cluelessness: A Guide for the Organizationally Challenged. American Management Association, 2000.
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