1. Ethics & Values
Article: Managing to Be Ethical: Debunking Five Business Ethic Myths
Author: Linda Klebe Treviño; Michael E Brown
Dr. Thomas Tang
Presented by: Yunfan “Vick” Guo

2. Question 1
Have you cheated or told a lie?

3. Preview Learn about the authors Learn about this article
Discuss our experiences about ethics
How other people view ethics
Summary

4. About the Author
Linda Klebe Treviño; Michael E Brown

6. Who?
Linda Klebe Treviño Ph.D. in Management, 1987, Texas A & M University M.L.S., 1972, Rutgers University B.A., French language and literature, Douglass College, Rutgers University, 1971 Chair, Department of Management and Organization Smeal College of Business The Pennsylvania State University, Acting Chair, Spring, 2004 Professor of Organizational Behavior The Pennsylvania State University, 1997 – Associate Professor of Organizational Behavior, Assistant Professor of Organizational Behavior,

7. Trevino addresses important topics such as:
How widespread is cheating in business schools?
Why is widespread cheating in business schools especially troubling?
What factor has the largest effect on students’ decision to cheat?
Has cheating increased or decreased over time?
How strong is the link between cheating among business students and unethical behavior among business leaders?
What can business schools do to deal with cheating?
How can a business school go about creating a culture of integrity and responsibility?
HONORS:
Phi Beta Kappa
Beta Gamma Sigma
Best Paper Award, Academy of Management Review, 1993
Best Paper Award, Social Issues in Management Division, Academy
of Management meeting, 1996, with K. Butterfield and G. Weaver
of Management meeting, 2000, with M. Brown and G. Weaver
Connelly Visiting Scholar in Business Ethics, Georgetown University,
Fall, 1995
Franklin H. Cook Faculty Fellow in Business Ethics,
Chair, Invited Fellows, Ethics Resource Center,

8. Michael E Brown
Ph.D., The Pennsylvania State University (2002): Research and teaching interests include business ethics and leadership.
Dr. Brown's research has appeared in a number of leading journals such as the Journal of Applied Psychology, The Leadership Quarterly, Business Ethics Quarterly, Organizational Behavior and Human Decision Processes. 
His work on ethical leadership is being used in the ethics training and leadership development programs of a number of corporations. He has collaborated with companies in the office supply, health care, and financial services industries to study the practice of ethics and leadership.
Dr. Brown provides ethics, leadership, and team building training to businesses and other organizations through Penn State's office of Continuing Education.

9. What… Is Ethic? Definition of ETHIC
the discipline dealing with what is good and bad and with moral duty and obligation
a set of moral principles: a theory or system of moral values 
a set of moral issues or aspects

10. Why…
Are we talking about ethics? In the financial world, every investment has an ethical dimension.

11. Question 2
If you answered “yes” on question 1, do you consider it was (they were) ethical?

12. Managing to Be Ethical: Debunking Five Business Ethic Myths
MYTH 1: IT IS EASY TO BE ETHICAL
MYTH 2: UNETHICAL BEHAVIOR IN BUSINESS IN SIMPLY THE RESULT OF “BAD APPLIES”
MYTH 3: ETHICAL CAN BE MANAGED THROUGH FORMAL ETHICAL CODES AND PROGRAMS
MYTH 4: ETHICAL LEADERSHIP IS MOSTLY ABOUT LEADER INTEGRITY
MYTH 5: PEOPLE ARE LESS ETHICAL THAN THEY UESD TO BE

13. MYTH 1: IT IS EASY TO BE ETHICAL
Decisions are complex
Moral awareness is required
Multi-stage
Moral awareness
Moral judgment
Moral motivation
Moral character
Organizational context

14. Question 3
How much does your ethic worth?

15. MYTH 2: UNETHICAL BEHAVIOR IN BUSINESS IN SIMPLY THE RESULT OF “BAD APPLIES”
“…ethics can’t be taught or even influenced in adults because adults are autonomous moral agents whose ethics are fully formed by the time they join work organizations, and they can’t be changed.”
Above is not true.
Those who are challenged to wrestle with ethical dilemmas in their work will develop more sophisticated ways of thinking about such issues, and their behavior will change as result.

16. FNA vs. CNA

17. MYTH 3: ETHICAL CAN BE MANAGED THROUGH FORMAL ETHICAL CODES AND PROGRAMS
CODES OF ETHICS
By joining their professional organizations, people who work in the field of accounting agree to uphold the high ethical standards of their profession. Each of the major professional associations for accountants has a code of ethics. The Code of Professional Conduct of the American Institute of CPAs (AICPA), the national professional association for CPAs, sets forth ethical principles and rules of conduct for its members. The principles are positively stated and provide general guidelines that CPAs (or any professionals, for that matter) should strive to follow. The rules of conduct are much more explicit as to specific actions that should or should not be taken. The Institute of Management Accountants (IMA) Standards of Ethical Conduct applies to practitioners of management accounting and financial management, and the Institute of Internal Auditors (IIA) Code of Ethics applies to its members and to Certified Internal Auditors (CIAs).

18. MYTH 4: ETHICAL LEADERSHIP IS MOSTLY ABOUT LEADER INTEGRITY
“…certain individual characteristics are necessary but not sufficient for effective ethical leadership…in order to develop a reputation for ethical leadership, an executive must be perceived as both a “moral person” and a “moral manager”.”

19. The following result is researched and developed by: Linda K
The following result is researched and developed by: Linda K. Trevino, Ph.D.
Moral Person: Moral Manager:
(leader’s behavior) (directs followers’ behavior)
- Traits Role Modeling
honesty, integrity, trust visible ethical action
- Behaviors Rewards/Discipline
openness, concern for people, holds people accountable
personal morality for ethical conduct
- Decision-making Communicating
values-based, fair conveys an “ethics/values” message

20. MYTH 5: PEOPLE ARE LESS ETHICAL THAN THEY UESD TO BE
According to a poll released by PR in summer 2002, 68% surveyed believe that senior corporate executives are less honest and trustworthy than they were a decade ago.
Students cheating hasn’t been changed much during last 30 years
Alan Greenspan, American economist who served as Chairman of the Federal Reserve of the United States from to 2006, says: It is not that humans have become any more greedy than in generations past. It is that the avenues to express greed [have] grown so enormously

22. Where…
does your ethic exist? Conscience “For some violations of responsibilities, other person punishes us, for some our consciences punish us and for some there is no punish.” -“Moral Responsibilities”

23. Recap Author: Linda & Michael
Article: Managing to Be Ethical: Debunking Five Business Ethic Myths
People & Connections

24. Questions…
الأسئلة…
सवालों…
Preguntas…
des questions…
问题?

25. Resource
ethics/pdf/cv-trevino.pdf
webster.com/dictionary/ethic
encyclopedia/ethics-accounting