Chapter I
Fundamentals of Ethics
Knowing the nature of ethics is the first basic step workers can take to strengthen the foundation
upon which to anchor themselves in their quest to live ethically in and out of the workplace.
Workers make ethical judgments all the time when performing their work.
These judgments are frequently based on ethics.
This chapter will endeavor to present basic information about ethics.
It should be pointed out early, however, that simply knowing the nature and business of ethics is
not sufficient.
Ethics is a personal and a lifelong commitment. To be ethical does not only require knowledge
of ethics but also the willingness to live ethically.
The willingness and the moral conviction to live the virtuous life is something this module cannot
provide. We alone cultivate our moral sense as we alone make the decision to do what is good
or to refuse to do the right thing.
General Objectives:
1. Define ethics, both as a study and as an activity
2. Discuss the origin and nature of ethics
3. Explain the need to study ethics.
4. Explain the assumption of ethics
Lesson I. The Origin and Nature of Ethics
When man began to wonder about the right thing to do or about how he should live his
existence, another exciting field of Philosophy came to life. Philosophers called it ethics, or moral
philosophy. Ethics comes from the Greek word ethos, meaning character.
Ethics, in ancient Greece, was concerned with the development of virtuous and moral
character. The Greeks believed that developing character would lead one not only to knowing the
right thing to do, but to actually doing the right thing or living the right way of life.
Specific Objectives:
1. Give the definition of ethics
2. Explain the nature of ethics
Lesson Outline
Ethics is mainly known as the principle of moral conduct that makes a distinction between
good and bad/ evil, right and wrong, virtue and non-virtue. It is a branch of knowledge that governs
right and wrong conducts and behaviors of an individual, profession, group or organization. It is a
core of the professional and personal lives of people. Different scholars have defined ethics
differently. However different their definitions might be, ethics is always concerned with morality
and right vs wrong and good vs evil. It is applied universally. There is also ethics in professions
such as journalism, advertising, education, medicine, etc.
Karen L. Rich defines ethics as a systematic approach to understanding, analyzing, and
distinguishing matters of right and wrong, good and bad, and admirable and deplorable as they
relate to the well-being of and the relationships among sentient beings.
The term ethics may refer to the philosophical study of the concepts of moral right and
wrong and moral good and bad, to any philosophical theory of what is morally right and wrong or
morally good and bad, and to any system or code of moral rules, principles, or values. The last
may be associated with particular religions, cultures, professions, or virtually any other group that
is at least partly characterized by its moral outlook.
The terms ethics and morality are closely related. It is now common to refer to ethical
judgments or to ethical principles where it once would have been more accurate to speak of moral
judgments or moral principles. These applications are an extension of the meaning of ethics. In
earlier usage, the term referred not to morality itself but to the field of study, or branch of inquiry,
that has morality as its subject matter. In this sense, ethics is equivalent to moral philosophy.
Nature of Ethics
Scientific Nature: Ethics is a normative science which determines norms, moral values
in a person and an individual‘s character. It is a systematic explanation of what is right and what
is wrong. (Correct way of doing something)
Not Art: Ethics is not art as art deals with the acquisition of skill to produce objects, while
morality deals with motive, intention, purpose and choice which are considered right or wrong in
the light of goodness. (art deals with the condition of skill, ethics deals with condition)
Variable Nature: Ethics is not static. It is not always the same. Human beings change and
the morality and ethical perspective in them also changes. (it is not always the same, people
change)
Exclusively for Human Beings: Ethics can only be applied to human beings as we are
the ones who have the capacity for moral judgment. We cannot expect ethical behavior from
animals, as they are not as intelligent as human beings are so ethics is exclusively for human
beings.
Assessment
Answer the following questions in not less than five (5) sentences.
1. Define ethics in your own point of view in relation to your future profession.
2. Why ethics is not static?
Lesson II. The Need to Study Ethics
Ours is an age of specialization. This leads many to believe that what we really need are the
things that can make our knowledge more specialized, knowledge that can earn us a living and
secure for ourselves life‘s necessities and comforts.
Many claim that the study of ethics is unproductive and a waste of our valuable time.
So, why do we need to study ethics in the first place?
Specific objectives:
1. Explain the importance of studying ethics
2. Express how ethics affects ones profession
Lesson Outline
We study "ethics" because society cannot function without a series of commonlyaccepted moral codes that define boundaries of acceptable behavior. We also study ethics
because there is not always a consensus on what types of behavior are acceptable.
The essence of civilization can be said to center on the emergence of a broad consensus
regarding acceptable types of behavior. Accepting constraints on our freedoms for the benefit of
the greater society is an essential condition of a functioning society. Often, types of conduct or
actions that are perceived as threatening to the well-being of society are proscribed by law. There
may be, therefore, a considerable overlap between the law and codes of ethics. Certain types of
professions, however, adopt codes of ethics precisely for the purpose of clarifying and educating,
for the benefit of practitioners and customers alike, the boundaries outside of which certain
activities are considered immoral and damaging to the integrity of the profession and to the wellbeing of the customer. Physicians and nurses, for example, adhere to the Code of Medical Ethics
of the American Medical Association, a non-governmental professional association that
establishes ethical standards guiding the medical practice. Similarly, members of the legal
profession adhere to a set of standards outlined by the American Bar Association, a
nongovernmental organization that established a code of ethics guiding the professional conduct
of lawyers. This is true to all professions. These codes of ethics proscribe activities that undermine
the integrity of the profession and harm the interests of clients.
The study of ethics is essential to the stable functioning of civilization. Moral quandaries are
inevitable in certain professions. Studying the origins of moral standards and the role they play in
society helps to understand the lines separating acceptable from unacceptable types of behavior.
Ethics makes clear to us why one act is better than another. Ethics contribute an
orderly social life by providing humanity basis for agreement, understanding some principles
of rules of procedure. Moral conduct and ethical systems both the past and the present must
be intelligently appraised and criticized. Ethics seeks to point out to men the true values of life.
Assessment
Answer the following questions in not less than five (5) sentences.
1. In a rating of 1-10 as 10 as the highest, what is your rating on the importance of studying
ethics? Defend your answer.
2. Considering your answer in number 1, how could this affects your future profession?
Lesson III. Assumption of Ethics
Like any other discipline, ethics proceeds from some basic assumptions. Assumptions are
fundamental beliefs or statements that are accepted to be true without the burden of proving or
of proof.
Specific Objectives:
1. Explain why man is a rational being
2. Relate the assumption that man is free in relation to the study of ethics.
Lesson Outline
Assumption of Ethics
First, that man is a rational being. This means that man is rational and acts ' with a purpose,
unlike brutes who merely act out of instinct and reflex. Man is capable of knowing both the
intentions and the consequences of his actions, and is capable of judging them as right or wrong,
or as good or bad. The assumption implies the moral awareness or the capability of man to know
and distinguish right from wrong and good from bad. .
Second that man is free. Ethics assumes that man is free to act according to his will and
he has the power to act, speak or think if he chooses to without restraints. In general this
assumption tells us that man has the capacity to exercise choice in his actions. It implies that man
has the capability to choose what to do and what is good.
If we look closely, these two assumptions are not simple presuppositions but necessary
conditions for moral judgments to be possible. Without assuming the existence of rationality and
freedom in man, it is impossible to judge acts as ethical or unethical, and as moral or immoral.
Because he thinks and is free, man is thus responsible for his actions. These two elements could
mitigate or aggravate the degree of people‘s moral responsibility. This is the reason why we
cannot rightly judge the action of a five-year-old child, or a person who has gone insane to be
unethical, even if their acts harm or injure other people. Or judge the action of an automated
machine designed to rescue people from rubble as moral, even if it has already saved hundreds
of lives, or, the act of a carnivorous animal as immoral, even if it has devoured an entire village.
Moral responsibility is, thus, basically defined based on these two assumptions.
Assessment
1. Explain why man is the only rational being?
2. What is the importance of the assumption that man is free in studying ethics?
Chapter Summary
•
Ethics comes from the Greek word ethos, meaning character.
•
Ethics is mainly known as the principle of moral conduct that makes a distinction between
good and bad/ evil, right and wrong, virtue and non-virtue.
•
Ethics referred not to morality itself but to the field of study, or branch of inquiry, that has
morality as its subject matter. In this sense, ethics is equivalent to moral philosophy.
•
Ethics is Scientific in nature, Not an art, Variable in nature and Exclusively for Human
Beings.
•
Ethics helps us understand why one act is better than another. It is basis for agreement,
understanding some principles of rules of procedure. It also seeks to point out to men the
true values of life.
•
The assumptions of ethics are man is a rational being and man is free.
Define ethics in your own point of view in relation to your future profession. *
Ethics play an important role in our lives, especially in our chosen profession. As future
accountant ethics will guide me from what is morally right and wrong conduct. It will also help
me to act as a person with integrity, morals, and honesty. In addition, ethics will help us to
determine the consequences of our action and guide us to make a positive impact through our
decisions. As a human being ethics will mold me to be a well discipline person and be
responsible of my action.
Why ethics is not static?
For me ethics do not remain fixed. It is not static because human being change and we all know
that change is constant. We transform because of the situation that we faced in our daily life or
any circumstances. Being ethical can help us to become a better human being.
Even though that ethics is not static we need to understand which acts are morally because it
will lead us to better life