WHAT ARE ETHICS?

While the common understanding of ethics seems to change day-to-day, a definition would make a good starting place for this blog. Here are some definitions of ethics and integrity from Webster’s American Dictionary of the English Language, 1828 Edition:

Ø Ethics: 1. The doctrines of morality or social manners; the science of moral philosophy, which teaches men their duty and reasons for it. 2. A system of moral principles; a system of rules for regulating the actions and manners of men in society.

Ø Integrity: The entire unimpaired state of anything, particularly of the mind; moral soundness or purity; incorruptness; uprightness; honesty. Integrity comprehends the whole moral character, but has a special reference to uprightness in mutual dealings, transfers of property, and agencies for others.

A logical question should be: "In 2009, what is the standard or model for ethical behavior in the United States?" Is it religion, government, corporate america, ethnic and cultural backgrounds, values of our friends, particular situations, or what each of us considers right? Maybe a better question would be: "Is there any ethical standard or model at all?"

I author and teach seminars for a major publisher of practice aids and seminars. Presenting accounting and auditing subjects for CPAs, I spend some of my time teaching professional business ethics. As you may know, CPAs are required to comply with a Code of Professional Conduct published by the American Institute of Certified Public Accountants. Parameters for behavior are well defined by this Code, yet each year thousands of violations are brought before state and national governing bodies, many of which result in severe sanctions. Just because we have defined behavior doesn't mean we act accordingly!

The Sarbanes Oxley Act requires publically-held companies to establish, post and maintain codes of conduct for employees. Does the creation of these codes of conduct ensure compliant behavior? The daily news testifies, obviously not!

The system of government in the United States was founded on Judeo-Christian Biblical principles. If we know nothing more than the golden rule, "Do unto others and you would have them do unto you," how well do you think we are doing?

In the weeks and months ahead, this blog will delve into the issues of ethics, where we've come from, what has created change, what we're experiencing in our nation today, where our nation is going and how ethics and integrity affect our daily lives. Please join me on this journey; I welcome your comments!