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Key Concept Of Ethics
Session 2
Course : F0422– Introduction to Private and Commercial Law
Year : 2014
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Presentation by: Team 2:
• Joshua Kevin Lianto (1!1"#$"%&'
•
as)in Pri)*esia +i))im (1!1"$$!!1'• ,evina On- (1!1"$"%11'
• .e)in*a Lisa) (1!1/11&!"'
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TOPICS
• Ethics or mora)ity
• Ethics an* va)ues
• .ora) *i)emmas
•
Persona) an* or-ani3ationa) ethics• Ethics an* )a4
• Professiona) ethics
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ETHICS OR MORALITY
• Ethics from 5ree6 4or* ethikos7
• Ethikos trans)ate* into Latin8 it 4as trans)ate* asmoralis7
•
The common ori-in of the terms 9ethics an*9mora)ity e;p)ains 4hy it has become fashionab)eto use the t4o terms interchan-eab)y7
• +hat is unethica) is immora)8 4hat is immora) isunethica)7
• Ethics (or mora)ity' refers to the character ormanner of a person7
• The focus is therefore on the 6in* of person thatsomeone is (that persons character' an* on ho4the person interacts 4ith others (that persons/
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ETHICS OR MORALITY
• This sho4s that ethics is about the 9se)f an* itsinteractions 4ith 9others7
• .issin- e)ement: nin- ethics
-oo*7• 0ehaviour can be c)assi>e* as ethica)8 4hen it is
not on)y -oo* for the se)f8 but a)so -oo* forothers7
•
?n action is unethica) if the person concerne*on)y about 4hat is -oof for her or him 4ithout anyre-ar* for ho4 others 4i)) be a@ecte* by it7
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5oo* Ethics
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0a* Ethics
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0a* Ethics (cont7'
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ETHICS AND VALUES
• C)ose re)ationship bet4een ethics an* va)ues7
• Aa)ues can be *escribe* as convictions about4hat is -oo* or *esirab)e7
•
Peop)e *o not share the same va)ues7• ,i@erences in peop)es va)ue are *ue to variety of
factors: cu)ture8 re)i-ion8 c)imate8 socia) an*economic status8 persona) e;periences8 a-e8-en*er8 etc7
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.ora) ,i)emma ,e>nition
♣ .enurut Campbe)) (1#"'.ora) *i)emma a*a)ah situasi *imana seseoran-*iha*ap6an pa*a *ua a)ternatif pi)ihan *imana ti*a6a*a Ba)an 6e)uar yan- memuas6an pa*a masa)ah
tersebut7
♣ Johnson (1!'.enyata6an ha) tersebut merupa6an 6ea*aan yan-
ter*iri *ari *ua pi)ihan yan- seimban-8 *en-an 6ata)ain8 *i)emma merupa6an 6ea*aan yan-*iha*ap6an pa*a persimpan-an yan- serupa ataubercaban- *ena-n petunBu6 yan- ti*a6 Be)as7
♣
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.ora) ,i)emma ,e>nition (cont7'
• O;for* Learners Poc6et ,ictionary (1/'.ora) *i)emma is concernin- princip)es of ri-htan* 4ron- in *icu)t situation in 4hich one has
to choose bet4een t4o thin-s7
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MORAL DILEMMAS
• Occurs 4hen an ethica) eva)uation of a situationpro*uces t4o or more conDictin- Bu*-ements7
• +hen conDictin- Bu*-ements occur 4ithin aperson8 4e refer to it as a persona) mora)*i)emma7
• ? socia) *i)emma occurs 4hen conDictin- ethica) Bu*-ements arise not 4ithin one person8 butbet4een peop)e or -roups7
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.ora) ,i)emma Case 1
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.ora) ,i)emma Case 2
• 0apa6 itu seba-ai pasien berha6 men*apat6aninformasi hasi) pemeri6saannya *ari piha6 me*is7
• asa 6asih sayin- 6e)uar-a 6epa*a pasienmembuat 6e)uar-anya berniat untu6menyembunyi6an informasi tentan- hasi)pemeri6saan *an meminta per4at untu6 ti*a6memberitahu6an 6epa*a pasien 6arena*i6ha4atir6an pasien a6an frustasi7
• Pera4at men-a)ami mora) *i)emma *iantara 2pi)ihan8 *imana is harus memenuhi permintaan6e)uar-a7 ,i sisi )ain8 ia Bu-a harus memenuhi ha6pasien untu6 men-etahui 6on*isi penya6itnya7
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Prob)em So)vin- Case 2• Pera4at ti*a6 memberitahu6an 6epa*a pasien
tentan- oenya6itnya secara )an-sun-8 namummemi)ih 4a6tu *an 6on*isi yan- tepat *anmen*u6un- untu6 men-hin*ari supaya pasienti*a6 frustasi berat
• Pera4at menBa)an6an sesuai 6e4aBibannya8sehin--a ia )an-sun- memberitahu6an 6epa*a
pasien tentan- penya6itnya7 Karena untu6men-hormati ha6 pasien *an pasien ti*a6 merasaterbohon-i
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PERSONAL AND ORGANIZATIONAL
ETHICS• .ora) eva)uation can occur on three )eve)s:
Economic system )eve)7
Po)icy frame4or6 4ithin 4hich economic
e;chan-e occurs7 ,etermine* at nationa) )eve)by po)itica) po4er of state7 On the internationa))eve)8 po)icy frame4or6 is *etermine* throu-hmu)ti)atera) or internationa) tra*e a-reements7
Or-ani3ationa) )eve)7efers to business or-ani3ation8 such ascorporations8 an* their re)ations 4ith the rest ofsociety
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PERSONAL AND ORGANIZATIONAL
ETHICS (cont.) FntraGor-ani3ationa) )eve)7
Hocuses on economic activity 4ithin business
or-ani3ations7• 0usiness ethics is not mere)y about persona)
mora) *ecisions an* actions in business7
• Ft is a)so about the ethics of economic systemsan* or-ani3ations7
• nethica) behavior in or-ani3ations is oftenattribute* to unethica) in*ivi*ua)s7
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ETHICS AND LAW
• Obvious simi)arities8 but there are a)so si-ni>cant*i@erences7
• 0oth inten* to *etermine 4hat is ri-ht7
•
E;amp)e of ethica) I )e-a): a company pub)ishesaccurate >nancia) statement in accor*ance 4ithaccountin- stan*ar*s7
• E;amp)e of ethica) I i))e-a): an in*ivi*ua) e;cee*sthe spee* )imit in an e@ort to -et a serious)yinBure* person to a hospita)7
• E;amp)e of unethica) I )e-a): )e-a) *iscriminationun*er aparthei* in South ?frica7
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PROFESSIONAL ETHICS
• ot on)y persons an* business or-ani3ations thata*here to ethics7
• Speci>c -roups in society a)so a*here to ethica)stan*ar*s7
• ? profession is a typica) e;amp)e of a -roup ofpeop)e 4ho a*here to a set of ethica) stan*ar*s7
• ?ccountants therefore have at )east three*i@erent sets of ethica) stan*ar*s: persona)ethics8 professiona) ethics8 or-ani3ationa) ethicsof the >rms that they 4or6 in7
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Persona)8 Professiona)8 an*Or-ani3ation Ethics
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VIDEO
http://var/www/apps/conversion/tmp/scratch_3/Tugas%20Presentasi/etika%20profesi.mp4http://var/www/apps/conversion/tmp/scratch_3/Tugas%20Presentasi/etika%20profesi.mp4
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uestion
• Fn the event F have to ma6e a *ecision 4ithethica) rami>cations8 *o F o4e prima)y )oya)ty tomy emp)oyer8 my c)ient8 my boss8 my profession8
the pub)ic8 or myse)f =• Fs professiona) accountin- a profession or a
business = Can it be both =
• Can F serve t4o c)ients 4ith competin- interests
at the same time =
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Ethic Princip)es of a Profession
• onesty
• Fnte-rity in c)ient *ea)in-s
• ObBectivity in the o@erin- of service
•
Con>*entia)ity 4ith re-ar* to c)ient matters• Commitment to p)ace the nee*s of the pub)ic8 the
c)ient8 the profession8 an* the emp)oyer of >rmbefore the professiona)s se)f interest
•
Competence in the >e)* of e;pertise• ,iscip)ine over members 4ho *o not *ischar-e
these *uties accor*in- to the stan*ar*s e;pecte*
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Ko*e Eti6 ?6untan Fn*onesiaversi F?F
• Tan--un- Ja4ab Profesi
•
Kepentin-an Pub)i6• Fnte-ritas
• ObBe6tivitas
• Kompetensi *an KehatiGhatian Profesiona)
•
Kerahasiaan• Peri)a6u Profesiona)
• Stan*ar Te6nis
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Source of ?ccountant Ethica) 5ui*ance• Stan*ar* setter
17 Hinancia) ?ccoutin- Stan*ar* 0oar*s (H?S0'
Pro*uct: 5enera))y ?ccepte* ?ccountin- Princip)e(5??P'
27 Fnternationa) ?ccountin- Stan*ar* 0oar* (F?S0'
Pro*uct: Fnternationa) Hinancia) eportin- Stan*ar*s(FHS'
• Common)y un*erstoo* stan*ar*s of practice
• esearch stu*ies an* artic)es
• Court *ecisions
• Co*es of con*uct from: corporation or )oca)professiona) accountin- bo*ies
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Case Stu*y
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uestion• ?pa yan- menyebab6an terBa*inya moral
dilemma antara social judgement *i masyara6at
*en-an yan- ber)a6u *a)am 6asus ene6?syani =
• ?pa yan- seharusnya *i)a6u6an ha6im *a)amran-6a menBa-a 6o*e eti6nya =
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Than6 ou
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