Causes of Unethical Business Behavior
Ethics are essential in any business, but they are especially so in public accounting. Public accountants have a legal duty to act with integrity and independence. When accountants do not follow the ethical standards established by their profession, this is referred to as unethical behavior.
Dr. Jordan Sudberg writes that unethical behavior occurs because there are three primary factors at work:
According to Dr. Sudberg, motivation for unethical behavior can take many forms, including greed, fear, unprofessionalism, or boredom. Reason can be understood as the underlying or immediate desires and needs that motivate an individual to act in specific ways.
Driven by greed, unethical behavior is often motivated by fear of loss or punishment.
That’s the foundation of prosperity and being ethical and fair in your actions and dealings. Motivation can be understood as the underlying or immediate desires and needs that motivate an individual to act in specific ways.
Self-interest is not always a bad thing or a source of unethical behavior.
Self-interest can be healthy and beneficial. People must be constantly aware that pleasing oneself will never hurt others.
The key to self-interest is to focus on what could make you happy as opposed to what “should” make you happy, which may, in turn, actually hurt you in the long run.
The idea of self-interest may seem a bit selfish, but it is not necessarily a bad thing.
A person could be seen as both healthy and selfish.
Individuals who engage in unhealthy or unethical behaviors may believe they are acting in their self-interest.
Perception can influence how an individual perceives ethical situations.
Perception is influenced by many factors, including cultural norms and the individual’s moral judgment.
People who view unethical behavior as acceptable will tend to act in a manner that may be unethical.
People who know the difference between right and wrong tend to avoid engaging in unethical acts.
Ethical behaviors and attitudes are essential in any business. Values are the summation of a person’s moral beliefs. Values are the values that guide an individual’s perception and influence their decision-making.
Dr. Jordan Sudberg believes that ethical behavior is determined by a person’s core values and values regarding specific situations and choices.
Core values explain how people want themselves or others to behave in certain situations. In contrast, values define how a person would want to act in specific cases or with particular people.
Individuals may have different core values, leading them to act ethically or unethically in certain situations.
Ethical behavior can be derived from a person’s core values.
Core values are the overarching attitudes and beliefs which guide an individual’s actions in a particular situation.
Core values are a person’s guiding principles, and the decision-making process is derived from them.
Ethical decision-making involves the recognition of consequences.
This recognition is essential to ethical behavior.
A significant component of an organization’s success is its ability to make ethical decisions with complete honesty and integrity in everything they do. Ethical behavior builds a reputation, which is the foundation for a successful business.
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Sababu za tabia isiyo ya maadili ya biashara Maadili ni muhimu katika biashara yoyote, lakini ni hasa hivyo katika uhasibu wa umma. Wahasibu wa umma wana wajibu wa kisheria wa kutenda kwa uadilifu na uhuru. Wakati wahasibu hawafuati viwango vya maadili vilivyowekwa na taaluma yao, hii inajulikana kama tabia isiyo ya maadili. "Jordan Sudberg anasema: ""Hatua za kukosa maadili hutokea kwa sababu kuna mambo matatu ya msingi: Kichocheo cha tabia ya kukosa maadili kinaweza kuwa na maumbo mengi, ikiwa ni pamoja na pupa, hofu, kutokuwa na ustadi, au uchovu." Sababu inaweza kueleweka kama tamaa za msingi au za papo hapo na mahitaji ambayo humchochea mtu kutenda kwa njia maalum. Kwa sababu ya pupa, mara nyingi tabia zisizo za adili huchochewa na hofu ya kupoteza au kuadhibiwa. Hiyo ni msingi wa ufanisi na kuwa na maadili na haki katika vitendo na shughuli zako. Kichocheo cha mtu ni tamaa na mahitaji ya msingi au ya haraka ambayo humchochea mtu kutenda kwa njia maalum. Si mara zote kwamba kupendezwa na mambo ya kibinafsi ni jambo baya au chanzo cha mwenendo usio wa adili. Kupendezwa na mambo ya kibinafsi kunaweza kuwa jambo zuri na lenye manufaa. Watu lazima wawe na ufahamu daima kwamba kujifurahisha kamwe hakutakuwa kuumiza wengine. Ufunguo wa kujifurahisha ni kuzingatia kile kinachoweza kukufanya uwe na furaha badala ya kile ambacho kinapaswa kukufanya uwe na furaha, ambacho kinaweza kukudhuru kwa muda mrefu. Huenda wazo la kujipendezesha likaonekana kuwa lenye ubinafsi kidogo, lakini si jambo baya. Mtu aweza kuonwa kuwa mwenye afya nzuri na mwenye ubinafsi. Watu wanaofanya mambo yasiyo ya adili au yasiyo ya adili huenda wakaamini kwamba wanafanya hivyo kwa sababu ya faida yao wenyewe. Uelewa unaweza kuathiri jinsi mtu anavyotambua hali za maadili. Uelewa unaathiriwa na mambo mengi, kutia ndani kanuni za kitamaduni na uamuzi wa kiadili wa mtu binafsi. Watu wanaotazama tabia isiyo ya adili kuwa inayokubalika watakuwa na mwelekeo wa kutenda kwa njia ambayo huenda isiwe ya adili. Watu wanaotambua tofauti kati ya mema na mabaya huepuka kufanya mambo yasiyo ya adili. Tabia na mitazamo ya kiadili ni muhimu katika biashara yoyote. Maadili ni jumla ya itikadi za kimaadili za mtu. Thamani ni maadili ambayo kuongoza mtu binafsi ya utambuzi na ushawishi maamuzi yao. Jordan Sudberg anaamini kwamba tabia ya kimaadili huamuliwa na maadili ya msingi ya mtu na maadili kuhusu hali maalum na uchaguzi. Maadili ya msingi hueleza jinsi watu wanavyotaka wao wenyewe au wengine wajiendeshe katika hali fulani. Kinyume chake, maadili hufafanua jinsi mtu atakavyofanya katika visa hususa au pamoja na watu hususa. Watu wanaweza kuwa na maadili tofauti ya msingi, na hivyo kutenda kwa njia ya maadili au isiyo ya maadili katika hali fulani. Tabia ya maadili inaweza kupatikana kutoka kwa maadili ya msingi ya mtu. Thamani za msingi ni mitazamo na imani kuu ambazo zinaongoza vitendo vya mtu katika hali fulani. Thamani za msingi ni kanuni zinazoongoza mtu, na mchakato wa kufanya maamuzi hutokana nazo. Kufanya maamuzi ya kiadili huhusisha kutambua matokeo. Utambuzi huo ni muhimu kwa mwenendo wa maadili. Sehemu muhimu ya mafanikio ya shirika ni uwezo wake wa kufanya maamuzi ya maadili kwa uaminifu kamili na uadilifu katika kila kitu wanachofanya. Tabia ya kiadili hujenga sifa, ambayo ni msingi wa biashara yenye mafanikio. SMEs waliolipwa chini