Part 2 Section F.3. Ethical Consideration for the Organization 組織における倫理への配慮


Every organization has a responsibility for the conduct of its members.

Importance of Core Values

  • Three basic core values
    1. Transparency
    2. Sustainability
    3. Responsibility

Corporate Culture

  • 定義
    • a group’s culture is shared among its members
    • it is formed over a relatively long period of time
    • it is relatively stable
  • 倫理的な企業風土の育成に必要なもの
    1. Ethical leadership
    2. A set of core ethical values
    3. A formal ethics program

Professional Codes of Ethics

Statement of Ethical Professional Practice
Values and Ethics: From Inception to Practice
by IMA

Importance of an Ethical-based Organization Culture

  • 価値ベースの組織カルチャー育成のための人的資本への投資例
    1. higher levels of productivity through motivated and engaged employees
    2. Better teamwork
    3. Less fraud through a sense of ownership and identification with the company
    4. Better business processes and higher quality of services through engaged and committed employees
    5. Improved financial performance

Importance of a Code of Ethics

  1. In writing the code of ethics
  2. provides a common standard and understanding of the company’s definition of ethical behavior
  3. provides a framework for decision-making when an explicit company policy does not exist
  4. A code of ethics complies with legislation in the United States

Effect of Peer Pressure on Ethical Behavior

Social influence from professional and business associations – peer pressure – affects behavior.

Effect of “Groupthink” on Ethical Behavior 集団思考の影響

  • 集団思考の抑止策
    1. Avoid using groups as rubber stamps for decisions already made by senior management
    2. The norms of a group can favor either consensus and groupthink or critical analysis, which prevents groupthink
    3. Bring in outside experts and invite the group to meet off-site
    4. Consider the ramifications of different actions
    5. Take time to consider possible effects and consequences of alternative course of action

Diversity of Thought as an Advantage in Ethical Decisions

Creating a Value-Based Ethics Culture Within an Organization

“Values and Ethics: From Inception to Practice” by IMA

  1. Values, Ethics and Accounting
  2. Define and Developing the Organization’s Behavioral Values
  3. Leadership by Example
  4. Ethics and Internal Controls
  5. Converting Intent to Operation Reality
  6. Measuring and Improving Ethical Compliance

3. Leadership by Example

Traits of Ethical Leaders
  • Ethical leadership
    • servant leadership
      • Service to followers is the primary responsibility of leaders and the essence of ethical leadership
    • Integrity
    • Honesty
    • Trustworthiness
    • Conscientiousness
    • Inclusiveness
    • Accountability
    • Consideration
    • Humane
    • Focus on teambuilding
    • Consistency
    • Authoritative
    • Encouraging initiative
    • Respectful
    • Good listener
    • Personally moral
    • Give credit where credit is due
    • Objective, fair and just
    • Courageous
    • Place the interests of the organization above their own
    • Role models
    • The use of decision rules
    • Communication
    • Intolerant of ethical violations

4. Ethics and Internal Controls

  • Ethics と関連する管理ツール
    1. Continual Process Improvement
    2. Business Process Reengineering
    3. Quality Management
      • Failure Mode and Effects Analysis (FMEA)
      • Poka Yoke Assessment
      • Six Sigma Process Analysis techniques

5. Converting Intent on Operational Reality

  • Hire the right people
  • Employee training
  • Building ethics into work behavior
  • Design and development processes
  • Work planning and execution for products in production/delivery
  • Post-sales support and client services
  • Third-party issues
  • Integrating a code of ethics into business planning
  • Knowing what to do when there are no procedures to follow

6. Measuring and Improving Ethical Compliance

  • A human performance feedback loop
  • Survey tools
  • Hotlines and whistleblowers