1. Unit 2- Ethical Theories and Obligations
Kaizen
Unit 2- Ethical Theories and Obligations
Ethical Theories
Kantianism
Relativism
Utilitarianism
Social Contract Theory
Ethical Obligations
Integrity
Competency
Maintain client confidences
Objectivity/Independence
Social responsibility
Loyalty
PRELIM

2. Objectives Examine the ethical theories through examples.
Kaizen
Objectives
Examine the ethical theories through examples.
Determine the ethical obligations of an individual.
Ethical Theories and Obligations

3. Kaizen
Ethical Theories
Ethical Theories and Obligations

4. Kaizen
Relativism
Subjective Relativism – “what’s right for you may not be right for me”
Problem: no moral distinction between the actions of different people
Cultural Relativism – “right” and “wrong” rests with society’s actual moral guidelines
Problem: Just because societies have different views of right and wrong doesn’t imply that they should.
Problem: No framework for conflict between societies.
Ethical Theories and Obligations

5. Kaizen
Kantianism
People should be guided by the universal moral laws, which are devised rationally
The only unqualified good is good will
It is wrong to “use” other people
Problem: allows no exception to moral laws
Ethical Theories and Obligations

6. Kaizen
Utilitarianism
An action is right (or wrong) to the extent that it increases (or decreases) total happiness of affected parties.
Action should be decided on the weight of good and harm that will result.
Rule utilitarianism: adopt rules that if adopted will lead to the greatest increase in happiness
Ethical Theories and Obligations

7. Social Contract Theory
Kaizen
Social Contract Theory
Living in a civilized society forces:
The establishment of a set of moral rules
A government to enforce these rules
Rational people decide on moral rules (rights and duties)
Negative rights include freedom of expression and privacy
Positive rights obligate others to act for you, such as free education.
Ethical Theories and Obligations

8. Ethical Obligations Ethical Theories and Obligations
Kaizen
Ethical Obligations
Ethical Theories and Obligations

9. Ethical Obligations Integrity Competency Maintain client confidences
Kaizen
Ethical Obligations
Integrity
Competency
Maintain client confidences
Objectivity/Independence
Social responsibility
Loyalty
Ethical Theories and Obligations

10. Kaizen
Integrity
is a highly professional characteristic which requires one to be honest and trustworthy.
perform all professional duties with high level of integrity. Deal honestly with colleagues and customers, expose colleagues who engage in fraud or deception.
His actions must be free from intentional distortions or manipulations. He engages only in fair and honest business practice.
Ethical Theories and Obligations

11. Kaizen
Competency
requires one to have adequate knowledge, skills and experience in the practice of his professions.
observe technical and ethical standards and strive to improve competency and quality of services.
Ethical Theories and Obligations

12. Maintain client confidences
Kaizen
Maintain client confidences
(confidentiality of records)
is another ethical consideration which a practitioner should adopt;
he should not disclose confidential information, which he obtained in the course of his professional engagement, without the consent of his client or employer.
Ethical Theories and Obligations

13. Objectivity/Independence
Kaizen
Objectivity/Independence
requires to be fair, to avoid bias and always to maintain an impartial attitude in all matters. In mental attitude requires a practitioner to avoid compromising relationship that may impair his objectivity.
maintain objectivity and independence when providing services.
Ethical Theories and Obligations

14. Social responsibility
Kaizen
Social responsibility
in answer to responsible citizenship, requires a practitioner not to engage in activities that will be hazardous to the environment and to the welfare of the citizen as well.
Ethical Theories and Obligations

15. Social responsibility
Kaizen
Social responsibility
Likewise, he advises client on matters of environmental and public concern. Preventing pollution and preserving the environment ensure not only healthy workers but also a healthy community development and progress which in turn will affect the state of well being of the business firms.
Ethical Theories and Obligations

16. Kaizen
Loyalty
requires to be faithful and dedicated to your job, employer, to our country, and to God.
Ethical Theories and Obligations

17. Kaizen
Other Obligations
Members must recognized that their employer’s or their client’s organization has obligation to its owners. Employees, suppliers, customers, users, and the general public, and should therefore have regard to these interest in the conduct of their work. They also have responsibilities to their fellow members and to society at large. Therefore:
Ethical Theories and Obligations

18. Kaizen
Other Obligations
Members must not make willful misrepresentations or inaccuracies in their own work, and must maintain a high standard of trustfulness and accuracy in all work, whether or not they are the originators of that work.
Ethical Theories and Obligations

19. Kaizen
Other Obligations
2. Members must never intentionally injure, maliciously or recklessly, directly or indirectly, the professional reputation, prospect or business of others.
Ethical Theories and Obligations

20. Kaizen
Other Obligations
3. In their working relationship , members must show courtesy and consideration for others. Those members who have authority for the delegated purposes only and no other.
Ethical Theories and Obligations

21. Kaizen
Other Obligations
4. If called upon to comment on another member’s work, a member of the institute may reasonably be expected to do so. Members should, however, be aware of the fine dividing line between personal opinion and objective criticism, and must avoid personal denigration.
Ethical Theories and Obligations