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Example research essay topic: Codes Of Ethics Personal Integrity - 1,348 words

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... plaints: if a company is reading a large amount of complaints and tips, there is a possible action of fraud and it has to be investigated. Thirdly, Stale Items in Reconciliations: when bank actions are made, a company must check all transactions that are made, for example, missing deposits. Fourthly, Excessive Voids: Voided sales slips could mean that the sale was rung up, the payment diverted to the use of the perpetrator, and the sales slip subsequently voided to cover the theft. Then, if there are missing documents, this should arouse suspicions. Moreover, Excessive Credit Memos: the employer may sell items to a phony buyer and take the money.

Also, common names and addresses for refunds: some of the employees in the sales department use fake addresses to steal products from the company. In addition, Increasing Reconciling: Stolen deposits, or bogus checks written, are frequently not removed, or covered, from the reconciliation. Hence, over a period, the reconciling items tend to increase. General Ledger Out-of-Balance can also be taken into consideration: a company must be able to identify any missing assets. Lastly, Adjustments to Receivables or Payables. In addition is impossible that accompany is not facing one of these problems.

The most common problem is the unethical actions. It is all about the values of managers and employers. One might be very well educated but with out any values or ethics it is useless. Courtland Boxes and John Thill, the writers of Business in Action, have argued that in order for business to make ethical choices they have to ask their selves: is this decision legal? Is it balanced? Can the employer live with it?

Is it feasible? The reasons why a company and their employers are influenced on ethical behavior are, personal values, attitude of top management, internal drive to succeed, performance pressures, no threat of punishment, having friends and coworkers. How can a company behave more ethically? More than 80 percent have adopted written codes of ethics, and by saying codes of ethics it means written statements that set forth the principles to guide an organizations decision. (28 - 43) In addition, the people that must be more morally and ethical than anyone else in a company are the managers. That is because they are the people in the higher places, the people that make the decisions. In the words of Franklin D.

Roosevelt: The presidency is preeminently a place of moral leadership. All our great presidents were leaders of thought at times when certain historic ideas in the life of the nation had to be clarified (q in Gini 161). All managers have different moral values and different ethics and beliefs. A companys owner has to check these factors of managers in order to be able to trust them.

This is very difficult to do because when hiring someone that man shows his best intentions and you are not certain if he is trustworthy. This statement is not only about managers but also about the employers. An example of wrong decisions of employers is Michael Ann Newton and Judy Ann Newton, in their book The FBI most Wanted, James Diggs had earned the reputation of an honest man who did a good day's work before he left North Carolina, settling in Norfolk during 1933. He married there, in 1937, and appeared to be a quiet, happy family man.

In World War II, he held the local post of air raid warden, chosen by his neighbors as a gesture of respect... Then came the armistice, and things began to change. By April 1946, it was reported that James Diggs had started drinking heavily. There were suspicions that he cheated on his wife, repeatedly, with several different women. He was picked up by police four times in 1948, for public drunkenness and reckless driving, carrying a concealed weapon, assault and battery[he did time in prison and made a Variety of actions of fraud] No trace of Diggs had been discovered at the lime his name was posted to the "Ten Most Wanted" list. (31) A company can never be too confident about its employers.

This example is also good to show how situational pressure influence the employers because Diggs started to drinking and had some pressure from his family he became a member of the list of ten most wanted men. According to Albecht there are four solutions for reducing situational pressure. Companies can avoid the problem by not setting unrealistically high performance expectations. They can also remove unnecessary obstacles blocking effective performance, such as obsolete equipment or inventory, insufficient working capital, and excess capacity They could provide personal counseling to help employees with financial problems and lastly they could establish fair and uniform personnel policies. (182 - 183) However, pressure does not always come from the companies there are other factors like ergonomics, workplace violence, and drugs in the workplace. Mr. Pages opinion about this factors was that Companies need ergonomics because Repetitive stress injuries and illnesses cost private-sector employers more than $ 60 billion annually in workers' compensation claims.

Injuries cause an estimated $ 100 billion in lost productivity and turnover every year. In addition, a company concerned with ergonomics promotes the well-being of its workforce, and is perceived as caring about its workers. Then he talked about drugs. Sixty-five percent of all on-the-job accidents are directly related to an employee's use of drugs or alcohol-either at work or prior to starting their shift. In addition, he said that Young employees are more comfortable using drugs and are likely to continue their habit as they leave college and enter the workforce.

In order to find out about the employers that are users of drugs, a company has to examine their accident logs and injury reports. Finally, he talked about violence in the work place. One must look for departments with high turnover; can the turnover be attributed to a particular employee causing problems with coworkers? In addition, look for changes in behavior. Employees may stop taking personal calls for fear of talking to an abusive spouse, or may start showing up late for work for unexplained reasons. In addition, reducing opportunities is another way to avoid actions of theft by companys employees.

One option is to carefully monitor the business transactions and interpersonal relationships of suppliers, buyers, purchasing agents, sales representatives and others who interface in the transactions between financial units. Another would be to maintain accurate and complete internal accounting records; establish a physical security system to secure the assets of the company, including finished goods, cash, equipment, Personnel Policies and Practices that reduce fraud and other items of worth. They should not rely solely on one individual to perform an important function but should maintain accurate personnel records regarding the backgrounds and current financial activities of employees. They should try and develop strong leadership and cohesive work groups (Albecht 185 - 186) Finally, the problem of personal integrity that faces the companies has five possible solutions. Managers should teach honesty by induction and modeling; honest and dishonest behavior needs to be defined; select honest employees to occupy positions of trust; develop an organizational climate that emphasizes the importance of honesty; the consequences of violating the rules and the punishment of fraud perpetrators should not be kept secret (186 - 187). One can observe that the employees of a company are one of the most important factors in order to become a successful company.

In conclusion, one would say that in order to maintain a happy and fraud-less environment in a company they have to have good managers with ethics and moral behavior. Try and reduce situational pressure and reduce opportunities for fraud. They should strengthen the personal integrity of the employees. In addition, there are many organizations that specialize in advising companies on how to face business actions of fraud and these are easy to access and very helpful. Bad management, employees that steal from companies, with no ethics and have violent behavior or those that are users of drugs must be removed in any way for the good of the company.


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Research essay sample on Codes Of Ethics Personal Integrity

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