The Institute of Management Accountants (IMA) website entitled “Statement of Ethical Professional Conflict” contains a variety of information that would be useful for one studying communication and conflict, but for the sake of this paper I will focus on policy concerning the “Resolution of Ethical Conflict,” explaining the three courses of action that are suggested and any improvements to policy that could possibly be made.
Step One: Discussion with Supervisor
This initial step involves discussion the issue of concern with your immediate supervisor. If you immediate supervisor happens to be the boss, it may be necessary to turn to an audit committee, board of trustees, or something of the sort. It is never appropriate to talk outside of the organization unless you are fairly certain something illegal has occurred. By appropriately addressing the issue within the chain of command and avoiding gossip, slander, and dramatization of the issue, you are ensuring that you are remaining ethical and blameless throughout the process.
Step Two: Speak with Ethics Counselor
This step is necessary to obtain an outside, balanced opinion on the matter in question. This individual should be an impartial advisor, and it is important that this meeting remain confidential. The purpose of this step is to help you clarify whether an ethical issue is indeed present, and to provide you with possible approaches or solutions to deal with the problem.
Step Three: Counsel an Attorney
This is the final and most serious step. It involves contacting your own attorney to learn what your rights and obligations are under law.
Recommended Changes
This is a very good start to the organization’s ethical dilemma policy, but there are a few improvements that could be made to make it more descriptive once it reaches the individual company level. To elaborate on Step One, I would begin by listing the contact names and numbers of the supervisors in each department, or the contact information for the audit committee if it’s an issue concerning the direct supervisor. Furthermore, I would clarify situations (crimes) in which it would be proper, even necessary, to report immediately to outside authorities (such as police) including: assault, theft or robbery, rape, and other serious offenses.
To further improve Step Two, I would recommend listing the contact name and number for the Ethics Counselor or advisor that should be contacted for guidance. For most people, situations where ethical dilemmas arise are few and far between, and many employees may not even be aware that there is an Ethics Counselor, or if they are, may feel very uncomfortable approaching them because it increases the seriousness of the problem. Reiterating confidentiality is assuring.
Step Three is very short and to-the-point, considering the seriousness of the suggestion. It could be useful advice, but it is also very intimidating to have it recommended to you to obtain a lawyer, especially if the issue at hand doesn’t concern any wrongdoing on your part. This step can end up being costly, and may not be necessary if the matter can be resolved by following the first two steps. For this reason, I would insert a stipulation in this step such as, ‘It may be necessary to obtain a lawyer in the instance that the issue is not resolved after exhausting means mentioned in Steps One and Two” or something of that nature.
After examination of these three courses of action, they appear to be in the proper order, utilizing a communications perspective. In this order, they demonstrate an appropriate level of assertiveness, which is defined by Cahn (2007) as “the ability to speak up for one's interests, concerns, or rights in a way that does not interfere with the interests or infringes on the rights of others” (6.7). If one was to avoid communication with a direct supervisor, instead making a visit to the Ethics Counselor, it might interfere with the interests of the supervisor, who may end up appearing incapable of handling the issue. First impressions are crucial, and it’s important to head into a discussion involving an ethical dilemma with a spirit of reconciliation, friendliness (or at least cordiality) and a desire for a positive resolution rather than a battle cry. Finding a lawyer is a very formal declaration of disagreement, similar to declaring war, and is rightfully the very last suggestion as it does not leave a good impression or promote reconciliation.
References
Step One: Discussion with Supervisor
This initial step involves discussion the issue of concern with your immediate supervisor. If you immediate supervisor happens to be the boss, it may be necessary to turn to an audit committee, board of trustees, or something of the sort. It is never appropriate to talk outside of the organization unless you are fairly certain something illegal has occurred. By appropriately addressing the issue within the chain of command and avoiding gossip, slander, and dramatization of the issue, you are ensuring that you are remaining ethical and blameless throughout the process.
Step Two: Speak with Ethics Counselor
This step is necessary to obtain an outside, balanced opinion on the matter in question. This individual should be an impartial advisor, and it is important that this meeting remain confidential. The purpose of this step is to help you clarify whether an ethical issue is indeed present, and to provide you with possible approaches or solutions to deal with the problem.
Step Three: Counsel an Attorney
This is the final and most serious step. It involves contacting your own attorney to learn what your rights and obligations are under law.
Recommended Changes
This is a very good start to the organization’s ethical dilemma policy, but there are a few improvements that could be made to make it more descriptive once it reaches the individual company level. To elaborate on Step One, I would begin by listing the contact names and numbers of the supervisors in each department, or the contact information for the audit committee if it’s an issue concerning the direct supervisor. Furthermore, I would clarify situations (crimes) in which it would be proper, even necessary, to report immediately to outside authorities (such as police) including: assault, theft or robbery, rape, and other serious offenses.
To further improve Step Two, I would recommend listing the contact name and number for the Ethics Counselor or advisor that should be contacted for guidance. For most people, situations where ethical dilemmas arise are few and far between, and many employees may not even be aware that there is an Ethics Counselor, or if they are, may feel very uncomfortable approaching them because it increases the seriousness of the problem. Reiterating confidentiality is assuring.
Step Three is very short and to-the-point, considering the seriousness of the suggestion. It could be useful advice, but it is also very intimidating to have it recommended to you to obtain a lawyer, especially if the issue at hand doesn’t concern any wrongdoing on your part. This step can end up being costly, and may not be necessary if the matter can be resolved by following the first two steps. For this reason, I would insert a stipulation in this step such as, ‘It may be necessary to obtain a lawyer in the instance that the issue is not resolved after exhausting means mentioned in Steps One and Two” or something of that nature.
After examination of these three courses of action, they appear to be in the proper order, utilizing a communications perspective. In this order, they demonstrate an appropriate level of assertiveness, which is defined by Cahn (2007) as “the ability to speak up for one's interests, concerns, or rights in a way that does not interfere with the interests or infringes on the rights of others” (6.7). If one was to avoid communication with a direct supervisor, instead making a visit to the Ethics Counselor, it might interfere with the interests of the supervisor, who may end up appearing incapable of handling the issue. First impressions are crucial, and it’s important to head into a discussion involving an ethical dilemma with a spirit of reconciliation, friendliness (or at least cordiality) and a desire for a positive resolution rather than a battle cry. Finding a lawyer is a very formal declaration of disagreement, similar to declaring war, and is rightfully the very last suggestion as it does not leave a good impression or promote reconciliation.
References
Cahn, D. (2007). Managing Conflict Through Communication. (3rd Edition). Boston: Pearson Education, Inc.
Statement of Ethical Practice. IMA website. Retrieved June 21, 2010 from http://www.imanet.org/about_ethics_statement.asp
No comments:
Post a Comment