Ethics
Practicum in Business Management
Lesson Plan
Performance Objective
Upon completion of this lesson, each student will understand the role of ethics in business and
become familiar with a code of ethics for business and personal use.
Specific Objectives
 Students will use steps to solve ethical dilemmas in business.
 Students will research the code of ethics for a business and analyze its policies.
 Students will identify their own values through the creation of a personal code of ethics.
Terms
 Code of Ethics – are adopted by organizations to assist members in understanding the
difference between “right” and “wrong” and in applying that understanding to their
decisions.
 Ethical – systematizing, defending, and recommending concepts of right and wrong
conduct.
 Ethical Dilemma – a complex situation that often involves an apparent mental conflict
between moral imperatives, in which to obey one would result in transgressing another.
 Legal – relating to a system of law governing a society.
 Morals – a body of standards or principles derived from a code of conduct.
 Values – something’s degree of importance that determines what actions should be
taken.
This lesson should take five to seven class days to complete.
Preparation
TEKS Correlations
This lesson, as published, correlates to the following TEKS. Any changes/alterations to the
activities may result in the elimination of any or all of the TEKS listed.
130.122 (c) Knowledge and skills
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(23) The student applies work ethics, job expectations, multicultural considerations, and
communication skills in the workplace. The student is expected to:
(A) illustrate how personal integrity affects human relations on the job;
(B) demonstrate characteristics of successful working relationships such as teamwork,
self-control, and ability to accept criticism;
(C) analyze employer expectations;
(D) demonstrate a respect for the rights of others;
(E) communicate effectively using verbal, written, and electronic channels;
(F) identify ethical standards; and
(G) compare organizational policies and procedures.
Interdisciplinary Correlations
English
110.42 (b) Knowledge and skills.
(6) Reading/word identification/vocabulary development. The student uses a variety of
strategies to read unfamiliar words and to build vocabulary. The student is expected to:
(A) expand vocabulary through wide reading, listening, and discussing; and
(B) rely on context to determine meanings of words and phrases such as figurative
language, idioms, multiple meaning words, and technical vocabulary
(7) Reading/comprehension. The student comprehends selections using a variety of
strategies. The student is expected to:
(F) identify main ideas and their supporting details;
(G) summarize texts; and
(J) read silently with comprehension for a sustained period of time.
Speech
110.56 (b) Knowledge and skills
(1)(A) Explain the importance of communication in daily interaction.
(2)(E) Participate appropriately in conversations for a variety of purposes.
(3)(A) Use appropriate communication in group settings.
(3)(E) use appropriate verbal, non-verbal, and listening strategies to communicate
effectively in groups.
(5)(B) Use language clearly and appropriately.
Tasks
 Students will secure signatures on all forms, as specified by the teacher.
 Students will return all paperwork in a timely manner.
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Accommodations for Learning Differences
It is important that lessons accommodate the needs of every learner. These lessons may be
modified to accommodate your students with learning differences by referring to the files
found on the Special Populations page of this website (cte.unt.edu).
Preparation
 Copy the handouts
Instructional Aids
 Student Notes sheet
 Student worksheets
Materials Needed
 Copies
 Pencils
Equipment Needed
 Teacher computer
 Projector (for digital presentation)
Introduction
Learner Preparation
 Begin by reviewing the lesson terms with students and clarifying the difference between
ethical, moral, and legal.
 Have students share an ethical dilemma from their own lives, whether or not they made
the ethical choice.
Lesson Introduction
 Ask students to brainstorm ways a business can demonstrate ethical business practices.
 Discuss possible consequences for a business that has unethical practices.
 Have students come up with an ethical dilemma a business owner may face.
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Outline
OUTLINE
MI
I.
II.
III.
NOTES TO TEACHER
Ethics
A. Define morals
B. Define ethics
C. Define ethical
dilemmas
D. Steps for solving
dilemmas
E. Examples of ethical
dilemmas
Business Code of Ethics
A. Research a company’s
code of ethics
B. Create a presentation
Personal Code of Ethics
Teacher will assist students in defining the
following terms:
 Morals
 Ethics
 Ethical dilemmas
Students will complete the ethical dilemma
activity. Go through the ethical dilemmas as a
class and allow students to create their own
example of an ethical dilemma.
Teacher will assign groups of three to four
students and have groups create a skit acting out
an ethical dilemma in a workplace.
Students will use an Internet search engine to
locate the top 40 ethical businesses in the
previous year. Students will select one business
from the list and create a presentation.
Have students answer questions to help them
brainstorm for their own personal code of ethics.
After answering questions, students will write a
rough draft of their personal code of ethics.
(Teacher may want to have students type the
final draft.)
Multiple Intelligences Guide
Existentialist
Interpersonal
Intrapersonal
Kinesthetic/
Bodily
Logical/
Mathematical
Musical/Rhythmic
Naturalist
Verbal/Linguistic
Visual/Spatial
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Application
Guided Practice
The teacher will monitor students’ independent practices.
Summary
Review
 What are the three steps involved in solving ethical dilemmas?
 Why do businesses have a code of ethics/conduct?
 What are some questions you should ask yourself when creating a personal code of
ethics?
Evaluation

Informal Evaluation
o Teacher will check for understanding
o Very small work group option (students help each other)

Formal Evaluation
o Tests over the material
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Ethical Dilemmas Activity
When facing an ethical dilemma, how do you figure out what to do? Let’s begin by assuming
that if there are any laws involved, you plan to obey them. In ethical dilemmas that arise in
business, generally the laws established provide a minimum standard for how you should act.
Step 1 – Analyze the Consequences: To begin, look at the consequences of the actions you’re
considering. Assume you have a variety of options and consider the range of both positive and
negative consequences connected with each one. Ask yourself, “Who will be helped or hurt by
what I do?”
Step 2 – Analyze the Actions: Now don’t think about the consequences. Instead, focus solely on
the actions. Ask whether or not the actions are in line with moral principles (honesty, fairness,
integrity, respect for others, etc.). Look for the option whose actions are least problematic.
Step 3 – Make a Decision: Now it is time to make a decision. Consider what you discovered in
Steps 1 and 2 and make your decision.
Now that you have some basic steps to help solve ethical dilemmas, analyze the following
situations.
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Examples of Ethical Dilemma
Example 1: Your manager enters your office with receipts from a restaurant and bar and asks
for reimbursement. The manager claims the expenses were incurred while entertaining a
client. Later that day, your manager’s wife comes to the office to drop off his lunch and
mentions to you the expensive restaurant her husband took her to the night before and tells
you exactly what she ordered. While processing the receipt for reimbursement, you could not
help but notice the itemized receipt included the exact items the manager’s wife mentioned
she had for dinner. What do you do?
Now do the steps!
Step 1: Analyze the Consequences
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Step 2: Analyze the Actions
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Step 3: Make a Decision
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Example 2: While working as the administrative assistant to the Director of Human Resources,
you come across the interview questions for all the open positions in the company. One day on
your lunch break you get a phone call from a friend who applied for one of the open positions
and received a call to come in for an interview the following day. Your friend asks you for help
in preparing for the interview. What do you do?
Now do the steps!
Step 1: Analyze the Consequences
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Step 2: Analyze the Actions
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Step 3: Make a Decision
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Example 3: You are an employee at a clothing store that allows all of its employees a 50% off
discount after they have worked there for 6 months. As of last week, you have been employed
there for 6 months and are eligible for the employee discount. Your best friend began working
at the same store exactly 1 month after you; consequently, your best friend will not be eligible
for the employee discount for another 3 weeks. One afternoon, after your manager has left for
the day, your best friend asks to use your employee discount to purchase some clothes for a
party going on later that night. What do you do?
Now do the steps!
Step 1: Analyze the Consequences
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Step 2: Analyze the Actions
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Step 3: Make a Decision
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Example 4: (Make your own example. Come up with an ethical dilemma and follow the steps
for resolving the issue.)
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Step 1: Analyze the Consequences
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Step 2: Analyze the Actions
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Step 3: Make a Decision
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Business Code of Ethics Presentation
1. Using the Internet, research the top 40 most ethical companies for the previous year.
2. Select a company from the top 40 list and locate the company’s code of ethics (also
known as a code of conduct). If you cannot locate it online, it may be necessary to call
the company to get the necessary information.
3. Create a presentation on the company and its code of ethics. The presentation must
include, but is not limited to, the following:
a. Title Page with the name of the company, your name, date, and class period
b. Where the company is located
c. A brief description of the company
d. A brief overview of the company’s code of ethics
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Ethical Dilemma Skit Rubric
Criteria
Understanding
of Topic
Cooperation
Presentation
Weight
Task Description: In a small group (no more than six people), perform a skit that shows an
ethical dilemma and how the dilemma will be solved. The skit should be five to seven minutes
long and the setting must be in a workplace.
40%
30%
30%
Exceptional
Admirable
Acceptable
Attempted
 Factual
information is
accurate
 Indicates a clear
understanding
of topic
 Factual
information is
mostly accurate
 Good
understanding
of topic
 Factual
information is
somewhat
accurate
 Fair
understanding
of topic
 Information is
inaccurate
 Presentation is
off topic
 Accepts ideas of
others; able to
compromise
 All members
contribute
 Accepts most
ideas without
negative
comments;
able to
compromise
 Some members
contribute
 Unwilling to
compromise
 Few members
contribute
 Group does not
work together
 One person does
all the work
 Shows
confidence
 Informative
 Entertaining;
engages
audience
 Speaks loudly
and clearly
 Appropriate use
of body
language
 Shows some
confidence
 Presents some
information
 Engages
audience
 Can be heard
 Some use of
body language
 Unsure of
responsibility
 Somewhat
informative
 Engages
audience
intermittently
 Hard to hear
 Some
movement
 Portrayal stalls
 Lacks
information
 Audience bored
 Mumbles
 Body language is
lacking;
inappropriate
Assignment Score ______________
+
Beyonder/Bonus ______________
=
Final Score ________________
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Personal Code of Ethics Assignment
In life, a personal code of ethics can be used to guide you through the decision-making process.
When a situation arises and a tough choice has to be made, your personal code of ethics is
what you will use to help you come to a final decision. It is a written reminder of what you
believe and a motivator for why you do what you do.
Directions: Use the following questions as a guide in forming your Personal Code of Ethics.
Part I
1. Who do I think I am?
Take time to write down how you see yourself as a person. Also write down how your friends
see you. Imagine asking a friend to describe you, and make a list of what you think they would
have to say. Also add all the things about yourself that anyone has ever pointed out to you or
that you know to be true of yourself. Try to balance your list by noting both your strengths and
your weak points.
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2. What do I believe is important in life?
Think about what you believe. Don’t worry about why you believe these things, right now, just
brainstorm a list of all the things you believe to be important about life. You will look at the
reasons later. These are the beliefs that carry you through your life and guide your decisions.
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3. How do I relate to (get along with) others?
Think about all the places where you spend your time: where you go to school, where you relax
and have fun, where you earn your money, and how you relate to all the people you meet
there. Think about your relationships on a scale of one to 10 where 10 is GREAT, and one is
dismal. What do you do in the great relationships that make them great? What could you do
differently in the so-so relationships that would move those relationships closer to a 10 (or
even a five)? Are these things that you would like to list in your code of ethics?
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4. Why do I believe the things that I do?
Now think about why you believe what you do. This is a very important step as it helps you
become aware of how important your beliefs are to you. You might say it like this: “I believe
that it is important to…because…”
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Part II
Purpose: Why am I writing this? Think about why you are writing this code of ethics. Are you
doing this just because it is an assignment? If you have to do it anyway, what can you get out of
it for yourself? Are you doing this to inspire yourself? Are you doing this to change your actions,
or the way you do things? Thinking about these questions helps you to develop the reason
behind your code of ethics. The purpose of your code needs to fit your needs, so you could say
to yourself: ”Right now I need…in my life.”
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Part III
Aspirations: This is your best self – the best you are right now and how you would like to
become. Go through your list of how other people see you and find out if any of the things they
say match up with what you believe to be important. For example, if you believe it is important
to tell the truth, but people say that you aren’t always honest with them, you have a mismatch.
But if you believe it is important to keep your word and people say they can always count on
you to follow through with what you say, you have a match. This part of your code contains
your aspirations – how you want to be as a person. It will include all the positive traits you now
have, as well as the ones you wish to develop or improve upon. You might want to state it in
these terms: “When I am at my best, I am a person who...” and “I will be a person who…” or “I
am becoming a person who…” (Note to teacher: the use of “I will be” is preferable to “I want to
be” because it engages the will and engenders a sense of determination and possibility. “I want
to be…” is more often associated with “…When I grow up.” “I will be...” is more immediate.)
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Part IV
Why I Hold the Personal Expectations I Do: This (“I am…” or “I will be…because I believe that…”)
is where you state the reasons why you want to be the kind of person you listed in part II –
where you pull together your “walk” with your “talk.” For example, “I will tell the truth because
I believe that people need to hear the truth to be able to trust me, and I would like to be
trustworthy.” Or, “I will train hard for the track team because I believe that working hard
improves my chances of meeting my goals.”
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Personal Code of Ethics
Directions: In the space below, write a rough draft of your personal code of ethics.
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