Introduction to

Ethics
Chapter 5
Ethics defined broadly as a set
of moral principles or values
that govern the actions
and decisions of an individual
or group.
Personal ethicsvary from
individual to individual at
people
any within
point inare time,
ablemost
to agree

Introduct
about what is considered ethical
and unethical behavior.
A society passes laws that define
what its citizens consider to be the
more extreme forms of unethical ion
behavior.
What is Ethics?
Exampl
es
Prescribed Sets of Moral Principles or
Values
• Laws and
• regulation
• Church doctrine
Code of business ethics for professional
groups such as CPA’s
• Codes of conduct within
individual organizations.
So how do we know whether we
are acting ethically?

Who decides what standards of

conduct are appropriate?

Is any type of behavior “ethical”

as long as it does not violate a
law or a rule of one’s profession?
 Characteristics
and Values
Associated with
Ethical
List of Ethical
Principles
Behavior
 List of ethical principles incorporates the
characteristics and values that most
people associate with ethical behavior.

Integrity Honesty
• Be principled, honorable, upright, • Be truthful, sincere, forthright,
courageous and act on convictions; do not straightforward, frank, candid; do not
be twofaced or unscrupulous, or adopt an cheat, steal, lie, deceive or act deviously.
end-justifies-the means philosophy that
ignores principle.
 List of ethical principles incorporates the
characteristics and values that most
people associate with ethical behavior.

Trustworthiness and Promise Loyalty (Fidelity) and

Keeping Confidentiality
• Be worthy of trust, keep promises, full • Be faithful and loyal to family, friends,
commitments, abide by the spirit as well as employers, client and country; do not use or
the letter of an agreement; do not interpret disclose information learned in confidence;
agreements in an unreasonably technical or in a professional context, safeguard the
legalistic manner in order to rationalize influences and conflicts of interest.
noncompliance or create excuses and
justification for breaking commitments.
 List of ethical principles incorporates the
characteristics and values that most
people associate with ethical behavior.

Fairness and Openness Caring for Others

• Be fair and open-minded, be willing to admit • Be caring, kind, and compassionate; share,
error and, where appropriate, change be giving, be of service to others; help
positions and beliefs, demonstrate a those in need and avoid harming others.
commitment to justice, the equal treatment
of individuals, and tolerance for acceptance
of diversity; do not overreach or take
advantage of another's mistakes or
diversities.
 List of ethical principles incorporates the
characteristics and values that most
people associate with ethical behavior.

Respect for Others Responsible Citizenship

• Demonstrate respect for human dignity, • Obey just laws; if all law unjust, openly
privacy, and the right to self- determination protest it; exercise all democratic rights and
of all people; be courteous, prompt, and privileged responsibly by participation
decent; provide others with the information (voting and expressing informed views),
they need to make informed decisions social consciousness, and public service;
about their own lives; do not patronize, when in a position of leadership or authority,
embarrass, or demean. openly respect and honor democratic
processes of decision making, avoid
unnecessary secrecy or concealment of
information, and assure that others have all
the information they need to make
intelligent choices and exercise their rights.
 List of ethical principles incorporates the
characteristics and values that most
people associate with ethical behavior.

Pursuit of Excellence Accountability

• Pursue excellence in all matters; in meeting • Be accountable, accept responsibility for
your personal and professional decisions, for the foreseeable consequences
responsibilities, be diligent, reliable, of actions and inactions, and for setting an
industrious and committed; perform all tasks example of others. Parents, teachers,
to the best of your ability, develop and employers, many professionals and public
maintain a high degree of competence, be officials have a special obligation to lead by
well informed and well prepared; do not be example, to safeguard and advance the
content with mediocrity; do not "win at any integrity and reputation of their families,
cost". companies, professions and the government
itself; an ethically sensitive individual avoids
even the appearance of impropriety, and
takes whatever actions are necessary to
correct or prevent inappropriate conduct of
others.
Ethical behavior is
society
necessaryto function
for in aan
orderly manner. It can be
argued that ethics is the
glue that holds a society
together. What would happen
if for example we could not
depend on the people we
employees,
deal with to siblings,
be honest.co-
workers
If and teachers,
parents, friends all ```````````````````
``````````````~
consistently lied, it would be
almost impossible for Why is ethical
effective communication to behavior
occur. necessary?
Most people define unethical
behavior as conduct that
believe
differs from would thehaveway been
appropriate
they given the
circumstances. Each of us
decides for ourselves what we
consider unethical behavior, both
for ourselves and other. It is
important to understand what
causes
There arepeople
two to act inreasons
primary a manner ```````````````````
``````````````~
that weact
people decide is unethical.
why
unethically:
• the ethical
Why do people
person's standards act unethically?
different are those of
fromperson
• the whole,chooses
societyto actas a
or
selfishly.
 Categories of
Ethical
Principles
• Basic justice, fairness
Principles of Personal Ethics include among others

• Respect for the right of others

• Concern for the right of others
• Concern for the well-being on
welfare of others
• Benevolence, trustworthiness,
honesty
• Compliance with the law
 Categories of
Ethical
Principles
• Integrity, impartiality,
Professional Ethics include among others

objectivity
• Professional competence
• Confidentiality
• Professional behavior
• Avoidance of potential or
apparent conflict of interest
 Categories of
Princip
Ethical
Business Ethics include among
others
les
• Fair competition
• Global as well as domestic
justice
• Social responsibility
• Concern for environment
To understand the
Code
importanceof of Ethics
a to
professionals, one must
understand the nature of a
profession as opposed to
other
All thevacation.
recognized
several common have
professions
most important of these
characteristics. The
characteristics are: ```````````````````
• a responsibility to serve the ``````````````~

public The Need for

•a
• complex body
standards of of knowledge
to Professional
admission profession the Ethics
• a need for public
confidence
This Code is adopted by the
Professional Regulation
42 Professional
Commission (PRC)
cover
and an the Boards
Regulatory of
to
governance in
environment
professionals
which shall perform their
good all
tasks. While each profession
may adopt and enforce its
Filipino
own code of good
governance
generally and recognized
code of ```````````````````
``````````````~
ethics, itthere
that is is a general
various
commonalitycodes. Thisamong
Code which Code of Good
covers
the the common principles
underlying the codes of various Governance for the
professions
used by all could be
professionals Profession in the
critical
who face ethical questions in Philippines
their work.
Professionals are required
not only to have
personal resolve to act
an ethical commitment,
ethically,
a but also have
both ethical awareness
and ethical competency.
Ethicalto discern
ability awareness
between refers ```````````````````
to the
wrong,
right while ethical
and ``````````````~

pertains
competency to the ability to General Principle
sound moral
engage in reasoning
consider carefully the
of Professional
and
implications of Conduct
alternative actions.
 Specific
Principle of
ProfessionalC
• Service to others
onduct
• Integrity and objectivity
• Professional
competence
• Solidarity and
teamwork
• Social and civil
responsibility
Thank
You