Student Resources - Common Ethical Issues

Accounting

  1. Confidentiality of client information
  2. Independence
  3. Conflicts of interest

Management

  1. Employment - hiring and firing (including severance pay issues and communications regarding ex-employees)
  2. Compensation
  3. Sexual harassment
  4. Conflicts of interest
  5. Employee health and safety
  6. Diversity in the workplace
  7. Use of company resources for personal reasons - computer, email, voicemail, etc.
  8. Employee privacy - monitoring email/website usage, access to employee's personal computer files
  9. Environmental concerns
  10. Political contributions

Decision and Information Sciences

  1. Use of company resources for personal reasons - computer, email, voicemail, etc.
  2. Employee privacy - monitoring email/website usage, access to employee's personal computer files

Finance

  1. Insider trading
  2. Selling financial products to uninformed clients
  3. High fees

Marketing

  1. Giving/receiving gifts
  2. Kickbacks/bribery
  3. Information sharing/access to information (e.g., purchasing agent providing information to one vendor about another vendor)
  4. Statements of opinion versus statements of fact (puffery)
  5. Falsifying documents (e.g., expense accounts, sales reports, call reports, etc.)
  6. Price fixing
  7. Advertising deception
  8. Sale of inferior or harmful products
  9. Products designed to kill
  10. Negotiation tactics

Governmental Agencies

  1. Profiting from trade with unethical governments
  2. Governmental lobbying
  3. Political gifts
  4. Conflicts of interests on governmental contracts
  5. Gifts to foreign officials and corporate executives

Educational Setting

  1. Cheating and plagiarism
  2. Copyright violations
  3. Classroom conduct - cells phones, pages, computers, attendance

Other Areas

  1. Charitable giving
  2. Breach of contract
  3. Intellectual property - copyright, patent, or trademark infringement (including plagiarism)
  4. Business intelligence and corporate espionage