ACCT 5133
Article 1
GEBLER ARTICLE
I chose the Creating an Ethical Culture article written by David Gebler. This article focuses on building the right culture within an organization. The idea is that employees can decide between right and wrong with value-based ethics programs. The National Business Ethics Survey lists four key components to attaining a successful program:
Less pressure to act on unethical conduct
More desire to report misconduct
Less misconduct seen
Better corporate response to misconduct reports
Some companies measure their ethics program success by who has read the Code of Conduct and completed ethics training. I personally do not agree that should be the only method used. Everyone has a different set of values they believe in and will not always follow rules set forth by an organization. I have never been in a situation where I was pressured by management to falsify a document, and not sure how I would handle it. I need my job obviously but I know it is wrong. Their needs to be more assimilations of these kinds of situations in the ethics programs so that when or if the time arises, employees will know how to react correctly.
There are seven levels of an ethical organization which is called the Culture Risk Assessment Model. It is based on the principle that all values could be applied to one of the categories. They are listed below in subsequent order:
Financial Stability – stability and profit
Communication – organization supported relationships
Systems and Processes – compliance
Accountability - responsibility
Alignment – shared values in making decisions
Social Responsibility – rapport with external stakeholders
Sustainability – resilient in challenges The key to a successful program to me is ensuring that companies are making a valid attempt toward implementing these new directions and not just writing them down and hoping people follow them. Too many times one thing is said and another is done. There is such a stigma