Chapter 9: Behavioral and Organizational Issues in Management Accounting and Control Systems

Chapter 3 explains the importance of ethical competence specific to the human services field. As a professional it is important to know and understand an organizations code of ethics, as it will be a reference tool in how to handle certain situations you are faced with. Human service professionals enter into the profession with a personal set of values, goals and ethical conduct but, must always remember that their actions should always reflect the values and ethics of the company they are now a part of (site). In the event of an ethical issue a professional should always refer the ethical standards to determine what action should be taken (site). Ethics are also in place to facilitate legal implications that stem from malpractice lawsuits.

As any other organization, we have established organizational codes of ethics. Many of these codes Ferrell described are trustworthiness, respect, responsibility, fairness, caring, and citizenship. (Ferrell pg. 226) Principles and values that we have in our organization are very important to the organization to set the boundaries for behaviors that

In order for the directors and executives in any company to know that their employees are acting in an ethical manner, they need a defined

During the announcement of the seventh annual list of most ethical companies in the world in 2013, Alex Brigham of Ethisphere, noted that more companies find that ethical business practices increase their competitiveness in their respective industries, helping to further substantiate the notion that a culture of ethic is crucial to sustainable excellence (Smith, 2013). Researchers in the field of Organizational Behavior has found that employees are subjected to an environment of ethical dilemma constantly. During such moments employees have a choice either to pursue with ethical conduct or engage in an unethical behavior which results in harming the organization or its stakeholder (Trevino & Brown, 2004). How the employee behave greatly depends

Another important factor to consider is if each of the organization's employees is being treated fairly. An organization should ensure that they create and follow a code of ethics in which employees feel that both the employee and the employer are held accountable and encouraged to be ethical in treatment to one another. This translates as a feeling by employees that the employer trusts them in their jobs and professions and that all employees are treated fairly and justly in all actions and company pursuits. This means that each employee should be treated

An initial new hire and employee ethics training has to be develop and administered. Also on-going ethics refresher training for use throughout the employees career with Company Q will need to be incorporated in the program. Systems will be developed and put in place to monitor, audit, and report ethics violations. A time-line to re-evaluate these programs and their effectiveness towards meeting the companies social responsibility goals will be established. Based on the evaluation a revision or revamp of the program if necessary will be initiated. The ethics program needs to be reviewed and understood by all employees and expectation for compliance very clear. This can be accomplish by tying compliance in some form to employees and leadership individual performance goals. Shareholders all the way down to entry-level employees will benefit from the ethics program which will also put the company on track to being more socially responsible. Once a code of ethics is in place and training has been given, then Company Q can begin developing trust within the company and employees as well as the community. Continued education and training will enable the company to become more socially responsible.

Human Resources professionals are in a unique position to help corporations build the integrity of the company and develop positive organizational cultures. They can use their influences on many levels within an organization promote ethics by developing programs and policies that encourage employees to make the right choices. This may be in form of a written code of ethics or ethical training for managers and employees that make them fully aware of the company’s expectations in areas such as discrimination, sexual harassment, and the treatment of employees. The HR department can also be a resource and kept close at hand when ethical situations arise they are not clearly addressed in the policies or as a mediator for conflict resolution. Since the HR department is involved in the hiring of new employees, they can be proactive in identifying desirable character traits that align with the company’s philosophies as well as on-boarding programs that reinforce the values of the company.

A reaction expected to the Code of Ethics is respect. Each employee is responsible for making reasonable decisions that are in the best interest of the company. Employees are given this position and are expected to be in compliance with the Code of Ethics; respecting all rules and regulations. As a former employee I was responsible to have the client’s best interest at hand and conduct the company with integrity, honesty and in a highly ethical manner. Management expected us to maintain our professionalism and try to help the clients as much as possible.

When there is an ethical issue that has been brought up within the medical center, a member of the leadership team works with the bioethics committee to ensure that the final ruling on the issue is indeed ethical and upholds the standards set forth by the organization (GRMC, 2016). Ensuring that the individuals that make up the leadership and managerial teams follow the code of ethics is imperative to the success and culture within the organization. Annual reviews are held of all staff members and members of the leadership team that include a section regarding ethical behavior and how well the individual is upholding the ethical standards of the hospital. By having the code of ethics addressed on these evaluations, the employees are well aware of the ethical standards that the organization has of them, therefore encouraging the ethical behaviors throughout the

In difficult financial times, companies face various moral issues to try to keep up with their competitors. Although these issues have a direct impact on employee decision making, businesses rarely address how employees should assess the ethics of their actions and incorporate ethics into their decisions. Often this can be alleviated by creating and maintaining a corporate culture with a focus on

A company must have an effective ethics program to ensure that all employees understand its values and comply with the policies and codes of conduct that create its ethical culture (Ferrell, Ferrell & Fraedrich, 2008, p. 211). In order to develop an effective ethics program, it must contain certain items. It must first have a code of conduct

that it makes clear that the company expects its people to recognize the ethical dimensions in decision and actions

A code of ethics highlights the responsibility and accountability standards of each and every employee within the organization. These codes are also motivating factors that guide the employees’ behavior, set the standard regarding ethical conduct, and build an organizations trustworthiness within

In the workplace as well as one’s personal life is essential for ethics to be maintained; often taking the right action is not always the most popular choice. It is important for maintaining an upstanding ethical code of conduct to be a productive individual as well as function as an employee in the workplace.

Company X believes in upholding and maintaining the highest level of ethical behaviors and complying with all federal, state and local laws. This Ethical Program Policy is to clarify and ensure consistency of all standards of Company X. All employees are important contributors to the success of our company. We expect all of our employees to adhere to the Ethics Program as outlined in the employee handbook and in this policy.