商业伦理讲义.ppt

1、上海交通大学管理学院,商业伦理,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

2、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。,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、

3、韩国纷纷问世。,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？,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

4、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,商业伦理引言,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 Ethi

5、cs ?,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 principl

6、es, norms and standards of conduct governing an individual or a group.,Trevino 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 an

7、d 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,I

8、s 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 t

9、o Ethics Management: Ethics Toolkit for Managers /library/ethics/ethxgde.htm#anchor33077,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 m

10、anagement, strategic planning and diversity management Promotes a strong public image Cumulative Benefits the “bottom line”,Complete Guide to Ethics Management: Ethics Toolkit for Managers /library/ethics/ethxgde.htm#anchor33077,Can Business Ethics Be Taught in College Programs?,F

11、elix 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 witho

12、ut 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 Affect Individual Ethical Decision-Making Behavior,Ethical Dilemma,Stages of Moral Development AWARENESS,MORAL J

13、UDGMENT,Individual Characteristics,Cognitive Bias,Structural Characteristics of Organization,Organizational Culture,Ethical/ Unethical Behavior,Issue Intensity,Ethics vs. Law,Law reflects societys MINIMUM norms and standards of business conduct. There is a great deal of OVERLAP between whats legal &

14、 whats ethical.,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 stand

15、ards 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 including retribution free reporting.,Consistently enforce wri

16、tten standards through disciplinary mechanism (including failure to detect). After detecting offense, act to respond & prevent repeat.,TWO OPPOSING VIEWS,Managers are professionals They dont own the business Employees are responsible only to shareholders Must operate in best interests of shareholder

17、s Interests = FINANCIAL RETURN,Corporations are chartered by states Corporations are not independent entities Responsibility to larger society that endorses their creation Companys first priority = SURVIVAL,CLASSICAL/ECONOMIC,SOCIO- ECONOMIC,A “Stake”,A “Claim”: A right to something A demand for som

18、ething 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 Accountabili