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CHAPTER 5 - ETHICS

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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.
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