Using accountability to create a more ethical climate

摘要

According to Jones (1991) ethics influence judgments used to make decisions that are legal or morally acceptable to the larger community [Ethical decision-making by individuals in organizations: An issue-contingent model. Academy of Management Review, vol. 16(2) (pp. 366-395).]. Poor ethical decision-making costs industry billions of dollars a year and damages the images of corporations. Thus, ethics is an organizational and managerial issue. This paper describes how ethical decision-making is a multi-dimensional process; one that includes the individual, the ethical issues and the organizational context. It then shows how organizations can use accountability mechanisms to help control organizational misconduct, such as enforced codes of ethics and the creation of a values-based organization with top management support and strong ethical social consensus.