1. Question: Individuals structurize corporation, who shall be responsible for unethical actions? Individual or Corporation. It is just like machines not individuals in case of mechanical accidents. Enron-Arthur Andersen case( 2002 ) Question: Individuals structurize corporation, who shall be responsible for unethical actions? Individual or Corporation. It is just like machines not individuals in case of mechanical accidents. Enron-Arthur Andersen case( 2002 )

2. Theory of Ethical Relativism Multinationals Multi- societies different ethical beliefs Different Concepts of Right and Wrong Multiplicity of moral codes No one "right" answer to ethical questions. Result When in Rome, do as the Romans do (There are NO absolute Standards). Multinationals Multi- societies different ethical beliefs Different Concepts of Right and Wrong Multiplicity of moral codes No one "right" answer to ethical questions. Result When in Rome, do as the Romans do (There are NO absolute Standards).

3. Philosopher James Rachel's & Ethical Relativism Dis-agreements even in proven scientific matters from society to Society. The Example of Flat earth. Evil Spirits are pathogens. Why should we assume that, if ethical truth exists, everyone must know it?' Dis-agreements even in proven scientific matters from society to Society. The Example of Flat earth. Evil Spirits are pathogens. Why should we assume that, if ethical truth exists, everyone must know it?'

4. Moral Developments and Moral Reasoning We sometimes assume that a person's values are formed during childhood and do not change. In fact, a great deal of psychological research, as well as one's own personal experience, demonstrates that as people mature, they change their values in very deep and profound ways. Just as people's physical, emotional, and cognitive abilities develop as they age, so also their ability to deal with moral issues develops as they move through their lives. We sometimes assume that a person's values are formed during childhood and do not change. In fact, a great deal of psychological research, as well as one's own personal experience, demonstrates that as people mature, they change their values in very deep and profound ways. Just as people's physical, emotional, and cognitive abilities develop as they age, so also their ability to deal with moral issues develops as they move through their lives.