Introduction to Ethics Ethics Can be define broadly as a set of moral principles or values that govern the actions and decisions of an individual or group ersonal Ethics Vary from individual to individual at any point in time, most people within a society are able to agree about what is considered ethical and Example of prescribed set of moral principles or values at the implementation level include laws and regulations, church doctrine, code of business ethics for professional groups such as CPA’s and code of conduct within individual organizations. Much of what is considered unethical in a Characteristics and Values Associated With Ethical Behavior Integrity Caring for others Honesty Respect for others Trustworthiness and Promise Responsible Keeping Citizens Loyalty and Confidentiality Pursuit of Excellence Fairness and Openness Accountability WHY IS ETHICAL BEHAVIOR NECESSARY? Ethical behavior is necessary for a society to function in an orderly manner. The need for ethics in society is sufficiently important that many commonly held ethical values are incorporated into laws. Why do people act UNETHICALLY? Unethical behavior define as conduct that differs from the way they believe would have been appropriate given the circumstances PRIMARY REASONS WHY PEOPLE ACT UNETHICALLY: 1. the person’s ethical standards are different from those of society as a whole. 2. the person chooses to act selfishly CATEGORIES OF ETHICAL PRINCIPLE Principles of Personal Ethics include among others: Basic justice, fairness Respect for the right of others Concern for the right of others Benevolence, trustworthiness, honesty Compliance with the law CATEGORIES OF ETHICAL PRINCIPLE Professional Ethics include among others Integrity, impartiality, objectivity Professional competence Confidentiality Professional Behavior Avoidance of potential or apparent conflict of interest CATEGORIES OF ETHICAL PRINCIPLE Business Ethics among others Fair competition Global as well as domestic justice Social Responsibility Concern for environment The need for Professional Ethics All the recognized professions have several common characteristics. The most important of these characteristics are: (1) a responsibility to server the public (2) a complex body of knowledge (3) standards of admission to the profession (4) a need for public confidence CODE of Good Governance for the Profession in the Philippines (E.O. No. 220, June 23,2003) This code is adopted by the Professional Regulation Commission (PRC and the 42 Professional Regulatory Boards to cover an environment of good governance in which all Filipino professionals shall performtheir task. General Principle of Professional Conduct • Professionals are required not only to have an ethical commitment, a personal resolve to act ethically, but also have both ethical awareness and ethical competency. Specific Principle of Professional Conduct 1. Service to Others - Professionals are committed to a life of service to others. 2. Integrity and Objectivity - To maintain and broaden public confidence, professionals shall perform their responsibilities with the highest sense of integrity and imbued with nationalism and spiritual values. 3. Professional Competence - In providing professional services, a certain level of competence is necessary. Professional shall there, therefore undertake only those professional services that they can reasonably deliver with professional competence. 4. Solidarity and Teamwork - Each profession shall nurture and support one organization for all its members. -Each member should put the broader interest of the profession ambition and preference. above one’s personal -Each member shall effectively observe ethical practices and professional development. pursue continuing 5. Social and Civic Responsibility -Professionals shall always carry out their professional duties the broader interest of the public. with due consideration of 6. Global Competitiveness - Every professional shall remain open to challenges of a more interconnected world. dynamic 7. Equality of All Professions - All professionals shall treat their colleagues with respect and shall strive to be fair in their dealings with one another.