Ethical Behavior Differs Among Generations
- Using social networking to find out about the company's competitors – 37 percent
- "Friending" a client or customer on a social network – 36 percent
- Uploading personal photos on a company network – 26 percent
- Keeping copies of confidential documents – 22 percent
- Working less to compensate for cuts in benefits or pay – 18 percent
- Buying personal items using a company credit card – 15 percent
- Blogging or tweeting negatively about a company – 14 percent
- Taking a copy of work software home for personal use – 13 percent
- Feelings about their jobs – 40 percent
- Bad joke told by the boss – 26 percent
- Work on a project – 26 percent
- Picture of a coworker drinking – 22 percent
- Annoying habit of a coworker – 20 percent
- Information about the company's competitors – 19 percent
- Opinion about a coworker's politics – 16 percent
- Use company resources (such as a hotline),
- Feel prepared to handle an ethical dilemma (through effective training),
- Talk to an ethics advice resource in the company, and
- Rely on coworkers for support.
- Friends – 65 percent
- Family – 65 percent
- Government resources – 28 percent
- Religious leaders – 22 percent
- Social networks – 21 percent
- Legal counsel – 20 percent
- Traditional media – 17 percent
- Government – 14 percent
- Religious leaders – 9 percent
- Social networks – 4 percent
- Legal counsel – 9 percent
- Traditional media – 3 percent
- Traditionalists – 14 percent
- Boomers – 13 percent
- Gen Xers – 7 percent
- Millennials – 5 percent
- Millennials – 19 percent
- Gen Xers – 18 percent
- Boomers – 15 percent
- Traditionalists – 13 percent
- The ethical standards of the organization,
- Available resources for additional help,
- Confidential mechanisms to report misconduct, and
- Consequences for violating the code of conduct.
Curtis C. Verschoor, CMA, is a member of the IMA Committee on Ethics. He is the Emeritus Ledger & Quill Research Professor at the School of Accountancy and MIS and an honorary Senior Wicklander Research Fellow in the Institute for Business and Professional Ethics, both at DePaul University, Chicago. He is also a Research Scholar in the Center for Business Ethics at Bentley University, Waltham, MA. He was selected by Trust Across America as one of North America’s Top Thought Leaders in Trustworthy Business Behavior in 2012 and 2013. His e-mail address is email@example.com.
©2013 by the Institute of Management Accountants (IMA®), www.imanet.org; reprinted with permission.
For guidance in applying the IMA Statement of Ethical Professional Practice to your ethical dilemma, contact the IMA Ethics Helpline at (800) 245-1383 in the United States or Canada. In other countries, dial the AT&T USA Direct Access Number from www.usa.att.com/traveler/index.jsp, then the above number.
Voice of the Editor
Which isn’t completely true. I mean, occasionally I drop by when I manage to sneak out of the nonstop frat party over at Going Concern, but I’m mostly a wallflower over there. I’m happy to say that I’ve been given express permission (or explicit orders, if you like) to wander over here to AccountingWEB more often.
Why is that, you might ask? My job is to replace the irreplaceable Gail Perry as Editor-in-Chief. What does that mean? I don’t really know! I think it’ll be fun getting a feel for things, throwing in my own thoughts here and there, and listening to the discussions you’re having about the accounting profession.