GBRI Chapter 5

GBRI CHAPTER 5: INTRODUCTION TO ETHICS Pursuit of excellence - pursue excellence in all matters;
in meeting your personal and professional

Ethics - can be defined broadly as a set of moral responsibilities, be diligent, reliable, industrious and
principles or values that govern the actions and committed.
decisions of an individual or group.
Accountability - be accountable, accept responsibility
Examples of prescribed sets of moral principles: for decisions, for the foreseeable consequences of
a. Laws and regulations actions and inactions, and for setting an example of
b. Church doctrine others.
c. Code of business ethics for professional groups such
as CPAs WHY IS ETHICAL BEHAVIOR NECESSARY
d. Codes of conduct within individual organizations
 Ethical behavior is necessary for a society to
CHARACTERISTICS AND VALUES ASSOCIATED WITH function in an orderly manner. It can be argued
ETHICAL BEHAVIOR that ethics is the glue that holds a society together.
Integrity - be principled, honorable, upright, courageous WHY DO PEOPLE ACT UNETHICALLY

and act on convictions; do not be two-faced or
unscrupulous, or adopt an end-justifies-the means Unethical behavior - conduct that differs from the way
philosophy that ignores principle. they believe would have been appropriate given the
circumstances.
Honesty - be truthful, sincere, forthright,
straightforward, frank, candid; do not cheat, steal, lie, Two primary reasons why people act unethically:
deceive or act deviously.
1. The person’s ethical standards are different from
Trustworthiness and Promise Keeping - be worthy of those of society as a whole
trust, keep promises, full commitments, abide by the 2. The person chooses to act selfishly
spirit as well as the letter of an agreement;
 do not interpret agreements in an Professional Ethics include among others:
unreasonably technical or legalistic manner in 1. Integrity impartiality, objectivity
order to rationalize noncompliance or create 2. Professional competence
excuses and justification for breaking 3. Confidentiality
commitments. 4. Professional behavior
5. Avoidance of potential or apparent conflict of interest
Loyalty (Fidelity) and Confidentiality - be faithful and
loyal to family, friends, employers, client, and country; Business Ethics include among others:
 Do not use or disclose information learned in 1. Fair competition
confidence; in a professional context, 2. Global as well as domestic justice
safeguard the influences and conflicts of 3. Social responsibility
interest. 4. Concern for environment
Fairness and Openness - be fair and open-minded, be Characteristics of recognized professions:

willing to admit error and, where appropriate, change 1. Responsibility to serve the public
positions and beliefs, demonstrate a commitment to 2. A complex body of knowledge
justice, the equal treatment of individuals, and 3. Standards of admission to the profession
tolerance for acceptance of diversity. 4. A need for public confidence
 Do not overreach or take advantage of
another’s mistakes or diversities.
Code of Good Governance for the profession in the
Caring for others - be caring, kind, and compassionate; Philippines (E.O. No. 220, June 23, 2003) - adopted by
share, be giving, be of service to others; help those in the professional regulation commission (PRC) and the
need and avoid harming others. 42 professional regulatory boards.
Respect for others - demonstrate respect for human General Principle of Professional conduct -
dignity, privacy, and the right to self-determination of professionals are required not only to have an ethical
all people; be courteous, prompt, and decent; commitment, a personal resolve to act ethically, but
 provide others with the information they need also have both ethical awareness and ethical
to make informed decisions about their own competency.
lives; do not patronize, embarrass, or demean.
Ethical awareness - refers to the ability to discern
Responsible Citizenship - obey just laws; if all law between right and wrong.
unjust, openly protest it; exercise all democratic rights
and privileged responsibly by participation.
Ethical competency - pertains to the ability to engage in
sound moral reasoning and consider carefully the
implications of alternative actions.
SPECIFIC PRINCIPLE OF PROFESSIONAL CONDUCT
1. Service to others - they protect life, property, and

public welfare. To serve others, they shall be prepared
for heroic sacrifice and genuine selflessness in
carrying out their professional duties at the expense of
personal gain.
2. Integrity and objectivity - in the performance of any

professional service, they shall at all times, main
objectivity, be free of conflicts of interest, and refrain
from engaging in any activity that would prejudice their
ability to carry out their duties ethically.
3. Professional competence - in providing professional

sevices, a certain level of competence is necessary.
 It is their express obligation to keep up with
new knowledge and techniques.
4. Solidarity and Teamwork - each profession shall

nurture and support one organization for all its
members.
 Put the broader interest of the profession
above one’s personal ambition and preference.
5. Social and Civic Responsibility - shall always carry

out their duties with due consideration of the broader
interest of the public.
 They shall actively contribute to the
attainment of the country’s national objectives.
6. Global competitiveness - shall remain open to

challenges of a more dynamic interconnected world.
 Rise up to global standards and maintain
levels of professional practices fully aligned
with global best practices.
7. Equality of all professions - all professionals shall

treat their colleagues with respect and shall strive to
be fair in ther dealings with one another.

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GBRI CHAPTER 5: INTRODUCTION TO ETHICS Pursuit of excellence - pursue excellence in all matters;

in meeting your personal and professional

Integrity - be principled, honorable, upright, courageous WHY DO PEOPLE ACT UNETHICALLY

Fairness and Openness - be fair and open-minded, be Characteristics of recognized professions:

SPECIFIC PRINCIPLE OF PROFESSIONAL CONDUCT

1. Service to others - they protect life, property, and

2. Integrity and objectivity - in the performance of any

3. Professional competence - in providing professional

4. Solidarity and Teamwork - each profession shall

5. Social and Civic Responsibility - shall always carry

6. Global competitiveness - shall remain open to

7. Equality of all professions - all professionals shall

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