Rotary District 9600
‘Ethical Challenges’ - Program Ideas and Resources
Program Idea #2 - A TAXING QUESTION
It is generally accepted that just having rules, regulations and guidelines for ethical behaviour does
not guarantee it will occur, e.g. Rotary’s 4-Way Test. It is argued that talks or lectures cannot raise
people from lower to higher stages of ethical thinking. Stimulating people to ethical judgment and
reasoning is the more effective approach to applied ethics. Therefore the participative process of
discussion of case studies or scenarios can be a powerful aid in the identification of ethical values
and principles. These program ideas are devised so that they can be led by a committed club,
possibly the Vocational Service Co-ordinator, and most can be completed within a standard club
program ‘guest speaker’ segment of 25-30 minutes.
Outline
Setting the scene
Setting the task
Activity
General introduction to ethics and Rotary
Emphasise this is not a lecture on ethics or philosophy
Practical look at the decisions we as Rotarians are required to
make each day
Rotary has guidelines e.g. 4-Way Test, Objects of Rotary,
Declaration for Rotarians in Business and Professions, but when
making ‘on-the-spot’ ethical decisions we don’t have time to
reread these guidelines
Indicate you will be giving members a realistic scenario to discuss
in small groups, ideally 3-4, and consider some of the ‘ethical
issues’.
Distribute copies of the following scenario to all members or
show on a PowerPoint slide. Advise they have 10 minutes to
discuss the following questions in their small groups.
Timing
guide
5 mins
10 mins
Your Rotary Club has decided to support a local community
centre for the intellectually disabled by buying them a $5000
large screen TV for the resident’s recreation and enjoyment.
One member, a local builder, says he knows a method of
claiming it as in input to a development project he is doing, so
as to claim back the roughly $500 GST.
Your Treasurer, an accountant, looks at it and says while the
complicated arrangement may bypass Australian Tax Office
scrutiny, it strictly really isn’t legal. Some members joke
saying, “paying taxes is a pain in the butt!”
•
•
•
What are the ethical issues for you?
What are the ethical values involved?
What would do you do as a Rotarian?
Prepared by the Rotary District 9600 Ethics and Conflict Management Committee to assist Clubs and Rotarians in pursuing
one of the Objects of Rotary - ‘to encourage and foster high ethical standards in business and professions’.
Rotary District 9600
‘Ethical Challenges’ - Program Ideas and Resources
Debriefing the task
Conclusion
Seek quick comments from each group.
Get feedback from one group on the first question and ask
generally if others have anything additional to add or a different
perspective.
Move on to Group 2 for a response on Question 2 and so on until
the questions posed have been addressed.
If time allows, in a general discussion ask:
 How regularly do they encounter challenging ethical
issues in their business or profession?
 What guidelines do they currently use in responding to
challenging ethical issues?
 Do they feel any greater moral obligation to follow an
ethical response because they are a Rotarian?
 Bring together key issues which emerged from responses to
the scenario. (Don’t re-analyse the scenario – concentrate on
what were the apparent challenges to the average Rotarian
in addressing ethical issues).
 Emphasise relevance to us as Rotarians with our ethical
ideals as stated in the 4-Way Test, Objects of Rotary and
Declaration for Rotarians in Business and Professions.
 If presented in Vocational Service Month (October) make the
connection.
10 mins
5 mins
30 mins
Prepared by the Rotary District 9600 Ethics and Conflict Management Committee to assist Clubs and Rotarians in pursuing
one of the Objects of Rotary - ‘to encourage and foster high ethical standards in business and professions’.