Student Resources - Common Ethical Issues
Accounting
- Confidentiality of client information
- Independence
- Conflicts of interest
Management
- Employment - hiring and firing (including severance pay issues and communications regarding ex-employees)
- Compensation
- Sexual harassment
- Conflicts of interest
- Employee health and safety
- Diversity in the workplace
- Use of company resources for personal reasons - computer, email, voicemail, etc.
- Employee privacy - monitoring email/website usage, access to employee's personal computer files
- Environmental concerns
- Political contributions
Decision and Information Sciences
- Use of company resources for personal reasons - computer, email, voicemail, etc.
- Employee privacy - monitoring email/website usage, access to employee's personal computer files
Finance
- Insider trading
- Selling financial products to uninformed clients
- High fees
Marketing
- Giving/receiving gifts
- Kickbacks/bribery
- Information sharing/access to information (e.g., purchasing agent providing information to one vendor about another vendor)
- Statements of opinion versus statements of fact (puffery)
- Falsifying documents (e.g., expense accounts, sales reports, call reports, etc.)
- Price fixing
- Advertising deception
- Sale of inferior or harmful products
- Products designed to kill
- Negotiation tactics
Governmental Agencies
- Profiting from trade with unethical governments
- Governmental lobbying
- Political gifts
- Conflicts of interests on governmental contracts
- Gifts to foreign officials and corporate executives
Educational Setting
- Cheating and plagiarism
- Copyright violations
- Classroom conduct - cells phones, pages, computers, attendance
Other Areas
- Charitable giving
- Breach of contract
- Intellectual property - copyright, patent, or trademark infringement (including plagiarism)
- Business intelligence and corporate espionage