~L- _
Ethical Decision-Making Framework
After reading this chapter, you will be able to:
• Apply several sets of ethics questions to business issues
• Use a systematic ethics decision-making framework to
arrive at moral conclusions
• Understand the five most important ethical theories
• Persuade others by speaking in their ethical language
• Facilitate a negotiation between competing ethical
perspectives
• Recognize warning signs that an unethical decision is
approaching
Codes of Conduct cannot cover every business situation that might
arise. Employees need to know how to independently derive a moral
answer to business issues. Several frameworks are available to help
employees understand the ethical basis of their decisions and actions.
77
Ethical Decision-Making Framework
This chapter summarizes two common ethical decision-making
frameworks and then offers a systemic six-question ethics decision-
making framework grounded in moral philosophy. A process for per-
suading people who approach a decision from a different ethical per-
spective and warning signs that an unethical situation is arising are
also provided. The material in this chapter can also be used as the
basis of an ethics workshop.
Rotary International's Four-Way Test
How do you know if the decision you are about to make is ethical? A
simple framework for analyzing the ethical dimension of a decision is
Rotary International's Four-Way Test. More than 1.2 million busi-
ness, professional, and community leaders are members ofRotary In-
ternational, and there are more than 32,000 Rotary clubs around the
world. In 1943, the Rotary adopted the following Code of Ethics,
referred to as The Four-Way Test: 1
Of the things we think, say, or do:
1. Is it the TRUTH?
2. Is it FAIR to all concerned?
3. Will it build GOODWILL and BETTER FRIENDSHIPS?
4. Will it be BENEFICIAL to all concerned?
Raytheon's Ethics Quick Test
Raytheon provides its employees with an Ethics Quick Test, consist-
ing of the following questions to consider when facing an ethical
dilemma: 2
78
The Ethics Decision-Making Framework
• Is the action legal?
• Is it right?
• Who will be affected?
• Does it fit Raytheon's values?
• How will I feel afterwards?
• How would it look in the newspaper?
• Will it reflect poorly on the company?
The Ethics Decision-Making Framework
The Rotary's Four-Way Test and Raytheon's Ethics Quick Test are
very helpful lists of questions, yet not philosophically systematic.
The moral philosophy literature provides a more systematic ap-
proach for deriving moral conclusions. Ethical reasoning is just like
any other managerial problem-solving process. When confronting a
problem, managers typically list the available options and determine
which alternative makes the most sense. The same decision-making
process can be applied to ethical reasoning.
Strong consensus, though not absolute agreement, exists among
philosophers that some ethical reasons are more morally acceptable
than others. For example, it has been long established that "doing to
others as you would want done to you" takes precedence over an
individual's self-interests when these two ethical theories are in con-
flict, although some hard-core libertarians might object. This ranking
of ethical principles can be found in all cultures.
Exhibit 5.1 provides an ethics decision-making framework that
I. 3
parallels Lawrence Kohlberg's stages of mora reasonmg.
79
Ethical Decision-Making Framework
EXHIBIT 5.1
An Ethics Decision-Making Framework
Instructions: Answer Questions 1 through 6 to gather the informa-tion necessary for performing an ethical analysis. Based on this in-formation, develop a decision that has the strongest ethical basis.
1. Who are all the people affected by the action?
2. Is the action beneficial to me?
3. Is the action supported by my social group?
4. Is the action supported by national laws?
5. Is the action for the greatest good of the greatest number of
people affected by it?
6. Are the motives behind the action based on truthfulness and
respect/integrity toward each stakeholder?
• If answers to Questions 2 through 6 are all "yes, "then do it.
• If answers to Questions 2 through 6 are all "no, "then do not do it.
• If answers to Questions 2 through 6 are mixed, then modify your
decision.
• If answers to Questions 5 and 6 are "yes," this action is
the most ethical. You may need to modify this decision in
consideration of any' 'no" answer to Questions 2 through 4.
• If answers to Questions 5 and 6 are "no," this action is
the least ethical. Modify this decision in consideration of
these objections.
• If answers to Questions 5 and 6 are mixed, this action is
moderately ethical. Modify this decision in considerations of
objections raised by Questions 5 or 6. You may need to
further modify this decision in consideration of any "no"
answer to Questions 2 through 4.
80
The Five Ethical Theories
The six question framework can help managers reach a moral
conclusion regarding the rightness or wrongness of any decision.
The answers to Questions 5 and 6 point managers in the direction
of the most moral decision. Doing something because the action is
to the greatest good of the greatest number of people affected by it,
and treats all stakeholders with respect and integrity, provides a tre-
mendous amount of moral certitude. But if that action also might
result in the decision-maker being fired (Question 2), more reflec-
tion might be needed to determine how to do what is right with-
out being fired.Note how the "legal" answer is not the highest ethical theory.
Laws are not created out of thin air, they are justified by concerns
about the greatest good for the greatest number and respect for
everyone. Laws that fail to meet these two fundamental ethical con-
cerns are usually an issue ofpublic and political concern, debated, and
sometimes changed.The following sections describe the ethical foundation behind
the questions that appear in Exhibit 5.1. Understanding the ethical
foundation provides employees with greater confidence when apply-
ing the decision-making framework. In addition, the ethical theories
enable employees to understand why they reach different moral con-
clusions for a particular decision.
The Five Ethical Theories
Questions 2 through 6 of the ethics decision-making framework each
represent one of the five major ethical theories. The first question-
"Who are all the people affected by the action?"-is referred to as
81
Ethical Decision-Making Framework
stakeholder analysis and not considered an ethical theory. IdentifYing all
the people affected by a decision helps to inform the ethical analysis.
The five ethical theories are ordered in Exhibit 5.2 beginning with
the most basic and ending with the most important. Egoism (Question
2) is the most basic ethical theory; deontology is the most important and
demanding ethical theory (Question 6). View these five ethical theories
as sequential steps on a moral ladder, and the first step is egoism.
z
Five Ethical Theories
Egoism. How does the action relate to me? If the action furthers
my interests, it is right. If it conflicts with my interests, it is
wrong.
Social group relativism. How does the action relate to my social
group (peers, friends, etc.)? If the action conforms with the so-
cial group's norms, it is right. If it is contrary to the social group's
norms, it is wrong.
Cultural relativism. How does the action relate to the national
culture, particularly its laws? If the action conforms with the law,
it is right. If it is contrary to the law, it is wrong.
Utilitarianism. How does the action relate to everyone who is af-
fected by it? If the action is beneficial to the greatest number of
people affected by it, it is right. If it is detrimental to the greatest
number, it is wrong.
Deontology. How does the action relate to my duty to become an
ideal human being who treats others in the way that I would want
to be treated? Does it treat every stakeholdertruthfully and with
respect and integrity? If it does, it is right. If it does not, it is
wrong.
82
The Five Ethical Theories
Egoism
When faced with a decision, an egoist asks: "How does the action
relate to me? If the action conforms with my interests, it is right. If it
conflicts with my interests, it is wrong." Egoists tend to reason as fol-
lows: "I strongly believe that x is the best decision, because that is my
personal preference."
In Theory if Moral Sentiments and Wealth ifNations, Adam Smithemphasizes that people very naturally make economic decisions
based on self-interest. Egoism is a morally acceptable ethical theory,
as long as the pursuit of self-interest does not collapse into selfishness
or generate harm.
Ayn Rand's novels The Fountainhead and Atlas Shrugged are
among the most engaging articulations of the importance of ego-
ism. Who we are, and what our interests are, matters a great deal.
According to Rand, the best thing for the common good is to
become an individual of high integrity willing to pursue one's
self-interests at all costs.
Egoism as the predominant ethical theory, however, can be very
problematic for organizations. In highly politicized organizations,
individuals fight for scarce resources, such as office space or budgets,
even though it is clearly more beneficial to the organization if one
particular person received the scarce resource. If egoism is the pre-
dominant ethical theory, then the more politically powerful or astute
employee gets the scarce resource, to the detriment of organizational
performance.Whose interests matter the most when two people have con-
flicting interests? Egoists seeking a reasonable solution to conflicts
that arise between their interests and the interests of others will
83
Ethical Decision-Making Framework
usually broaden their understanding to include the interests of
larger social groups, thus taking the next step up the moral rea-
soning ladder.
Social Group Relativism
When faced with a decision, a social group relativist asks: "How does
the action relate to my social group? If the action conforms with my
social group's norms, it is right. If it is contrary to my social group's
norms, it is wrong." Social group relativists tend to reason as follows:
"I strongly believe that x is the best decision, because that is what my
social group supports."
Associating oneself with the ethical standards of a group is often
considered to be a higher stage of moral reasoning than egoism. So-
cial group relativists are very concerned about what their social group
(such as other managers, industry councils, and professional associa-
tions) thinks about an issue.
Social group relativism is a common ethical theory. Managers
usually feel a strong affinity for the interests of other managers.
When problems arise, a manager might ask other managers what
they have done in the past when faced with a similar problem. The
decision-maker wants to do what a good manager would do in the
particular situation.
Similarly, nonmanagement employees usually feel a strong affinity
for the interests of other nonmanagement employees, customers tend
to view things from a customer's perspective, suppliers tend to view
things from a supplier's perspective, and community members tend to
view things from a community member's perspective.
84
The Five Ethical Theories
Social group relativism as the predominant ethical theory, how-
ever, can be very problematic for organizations. In highly politicized
organizations, departments fight for scarce resources even though it is
clearly more beneficial to the organization if one particular depart-
ment received the scarce resource. If social group relativism is the
predominant ethical theory, then the more politically powerful or as-
tute department or social group gets the scarce resource, to the detri-
ment of organizational performance.
Which social group's interests matter the most when the two pri-
mary social groups involved in the situation have conflicting inter-
ests? Social group relativists seeking a reasonable solution to this
dilemma will usually broaden their understanding to include the
interests of the entire organization or larger society, thus taking the
next step up the moral reasoning ladder.
Cultural Relativism
When faced with a decision a cultural relativist asks: "How does the
action relate to my national culture, particularly the law? If the action
conforms with the law, it is right. If it is contrary to the law, it is
wrong." Cultural relativists tend to reason as follows: "I strongly be-
lieve that x is the right thing to do, because the law says so."
Associating oneself with the ethical standards embodied within a
nation's laws is often considered to be a higher stage of moral reason-
ing than social group relativism. The person perceives herself or him-
self as a member of a larger society that has some common interests.
Cultural relativists are very concerned about what the legal sys-
tem thinks about an issue. Laws are established through two distinct
85
Ethical Decision-Making Framework
processes, Congress and the judicial system. Political legislation is the
result of politicians presenting competing perspectives and reaching a
conclusion by voting on the issue. Judicial laws are the result oflaw-
yers presenting competing perspectives; a conclusion is reached by a
judge hearing the case.
Cultural relativism is also a rather conunon ethical theory. Many
managers do not want to break the law, even when doing so might
personally benefit them or their company. When problems arise,
they review the law, or ask company lawyers to provide them with a
legal opinion. They want to do what is right in the eyes of the legal
establishment.
Cultural relativism as the predominant ethical theory, however,
can be very problematic for organizations. Sometimes laws conflict
with one another, or following the law endangers the lives of others.
Just because something is legal does not mean that it is ethical.
Cultural relativists seeking a reasonable solution to these dilem-
mas will usually broaden their understanding to include either deter-
mining the greatest good for the greatest number of people affected
or individual rights, thus taking the next step up the moral reasoning
ladder. These two highest theories are aimed at minimizing the most
common human biases-a preference for our own interests, our so-
cial group's interests, or our culture's interests.
Utilitarianism
When faced with a decision, a utilitarian asks: "How does the action
relate to everyone who is affected by it? If it is beneficial to the ma-
jority, then it is right. If it is detrimental to the majority of people,
86
The Five Ethical Theories
then it is wrong." Utilitarians tend to reason as follows: "I strongly
believe that x is the best decision, because it beneflts the greatest
number of people."Concern about an action's impact on the general welfare is often
considered to be a higher stage of moral reasoning than cultural rela-
tivism. In this sense, the person is not just concerned about national
laws, but whether the law is morally justified when the well-being of
others are taken into consideration.
Utilitarians emphasize the consequences of an action on all those
affected by it. The ethics of capitalism is based on utilitarian logic-
the economic pursuit of self-interest improves national wealth more
than other economic systems.
Everyone counts equally under utilitarianism. There can be no
favoritism based on status or power. Utilitarian-thinking managers
would centrally locate a scarce piece of equipment needed by every-
one, rather than give preference to the employee or department with
the most political power. Whatever is best for the organization deter-
mines the action taken.How can a manager know what is best for everyone? One formal
method is to allow each affected person to vote his or her preference.
Democracy is utilitarian in the sense that everyone's vote counts
equally. Following an unresolved contentious debate at a manage-
ment meeting, someone might suggest that a binding vote be taken.
The outcome of the vote is considered legitimate because it expresses
the will of the majority.In 1996, Ken Lay applied utilitarian logic, as well as the other
ethical theories, to determine who should be Enron's new chief op-
erating officer (COO), the person who would eventually succeed
87
Ethical Decision-Making FrameworkThe Five Ethical Theories
When faced with a decision, a deontologist asks: "How does the
action relate to my duty to treat others in the way that I would
want to be treated? Does it treat every person truthfully and with
Meanwhile, Skilling's weaknesses included a lack of hands-oncash management experience, taking extreme risks, impatiencewith those who did not quickly grasp his intellectual and vision-ary insights, competitiveness with other executives, and
arrogance.
DECISION CHOICE. If you were the CEO of Enron, who would you
promote to COO:
o The CEO of the traditional natural gas pipeline division?e Jeff Skilling, the CEO of the highly successful Gas Bank
division?
e The CEO of the growing international division?o A highly qualified outsider?Why?
Deontology
Utilitarianism as the predominant ethical theory, however, can be
very problematic for organizations. Managers of an organization
composed of white males might decide that the organization would
pelform with optimal harmony if it did not employ any women or
African-Americans. Or, managers might decide not to install pollu-
tion prevention devices that would only beneflt a few people living
near the facility.Utilitarians seeking a reasonable solution to these issues will
usually broaden their understanding to include human rights, thus
taking the final step up the moral reasoning ladder.
Transferring ManagerialPower-1996
Investment b 's SPE arrange-ments, and Enron r ported levels. Withthe help of mergers and acquisit became the world'slargest natural gas company, and its stock price continued toperform well. In'1996, Fortune magazine named Enron "ca's Most Innovative Company."
Ken Lay, having saved the company, was now ready to tr hisuccessor. Enron's future CEO would first have to learn how tomanage the Fortune 100 firm's day-to-day operations as ChiefOperating Officer (COO). Lay's plan called for the COO to be pro-moted to CEO by 2001.
The three internal candidates for COO were the CEO of Enron'straditional natural gas pipeline division, the CEO of the highlysuccessful Gas Bank division (Jeff Skilling), and the CEO of thegrowing international business division. A fourth possibility wasto hire a highly qualified outsider. '
Skilling strongly advocated for the position and threatened toquit if not promoted to COO. Skilling accused the internationaldivision's CEO of mismanagement and incompetence. He p-posed the natural gas pipeline division CEO, arguing that t neweconomy valued intellectual skills and market transactions morehighly than traditional brick-and-mortar assets. Only he, Skillingargued, possessed the appropriate vision for Enron.
him as Enron's future CEO (see In the Real World: Traniferring Mana-
gerial Power-1996). This person would need to please multiple
stakeholder groups by inspiring employees and stockholders and ap-
propriately managing customer, supplier, and government relations.
8889
Ethical Decision-Making Framework
integrity? If it does, then it is right. If it does not, then it is
wrong." Deontologists tend to reason as follows: "I strongly be-
lieve that x is the best decision, because we have a duty to treat
everyone with respect."
Respecting all stakeholders is often considered the highest stage
of moral reasoning. In this sense, the individual is not just concerned
about the will of the majority, but whether each and every person is
treated fairly.
Deontologists emphasize the motives behind an action and indi-
vidual rights, rather than consequences. They follow "moral rules,"
such as the Ten Commandments and the Golden Rule, "do unto
others as you would want done to you." People who want others to
respect them have a duty to respect others. For a deontologist, the
appropriate action is to always be honest, keep promises, provide mu-
tual aid when needed, and respect people and property. Deontolo-
gists want to embody the moral qualities of a saint.
Deontology gives managers the most difficult moral problems,
because the ethical theory demands that the organization respect
every stakeholder all the time in its pursuit ofrevenue or profits.
Wal-Mart's recent evolution is a classic case of deontology's
power. Wal-Mart achieved the lowest prices and high corporate prof-
its by paying employees below living wages and denying them afford-
able healthcare coverage. In response to the negative publicity caused
by media exposes and social justice activists, Wal-Mart improved
employee wages and health benefits.
Although deontology is considered the most important ethical
theory, it too can be very problematic if considered in isolation from
the four ethical theories on the lower rungs of the moral reasoning
90
Persuading Others
ladder. Focusing solely on respecting the interests of every stake-
holder is not always achievable, practical, or desirable.
Assume that given time and budget limitations, employees must
choose whether to provide preferential service to the largest reve-
nue-generating customer or give all customers an equal amount of
inadequate service. The 80120 Rule suggests that 20% of an organi-
zation's customer base provides 80% of its revenue. 4 If the top reve-
nue-generating customers are not satisfied, they might take their
business elsewhere, which could bankrupt the organization.
Deontologists seeking a reasonable solution to these issues will
usually broaden their understanding to include general welfare calcu-
lations, legal concerns, social group-interests, and self-interests.
Both utilitarianism and deontology matter a great deal. In many
situations, the two highest ethical theories arrive at similar conclu-
sions, providing the decision-maker with a tremendous amount of
moral certitude. Sometimes they may conflict. When this happens,
respecting everyone is considered the most important ethical response.
When this is not a practical solution, serving the greatest good or one
of the other ethical theories takes on greater moral weight.
Persuading Others
After applying the ethical decision-making framework, two employ-
ees may still sincerely disagree about what is the ethically correct ac-
tion to take. Most managers are primarily social group relativists
(Qu'estion 3) and concerned about the law (Question 4). Other man-
agers may be primarily egoists (Question 2), utilitarians (Question 5),
or deontologists (Question 6).
91
Ethical Decision-Making Framework
When this happens in organizations, the person with higher sta-
tus tends to get his or her way. This conflict resolution approach
assumes that the higher status person is, by default, more ethical, an
assumption that has been proven false innumerable times in human
history. This conflict resolution approach also damages employee
morale and can result in unethical behaviors and lawsuits.
A healthier approach is for people to listen carefully to each
other, categorize the other person's response in terms of one of the
five ethical theories, and then reframe the analysis using the other
person's ethical theory.
Each ethical theory is like a different foreign language. Egoism
(self-interests) is equivalent to speaking English while Utilitarianism
(greatest good) is equivalent to Spanish. If an English speaker wants
to persuade a Spanish speaker, the English speaker must communi-
cate in Spanish, otherwise no progress will be made. The same logic
applies to the use of ethical theories.
Assume that an egoist believes the right thing to do is x, a utilitar-
ian believes the right thing is ]', and the egoist wants to persuade the
utilitarian. Utilitarians do not care what is in their self-interest so,
appealing to a utilitarian's self-interest will fall on deaf ears. What
utilitarians do care about is the greatest good for the greatest number
of people. To be persuasive, the egoist must communicate using utili-
tarian reasoning and demonstrate how a greatest good analysis results
in doing x rather than ]'.
Similarly, egoists do not care about the greatest good for the
greatest number of people, so appealing to an egoist's sense of the
greatest good will fall on deaf ears. What egoists do care about is their
92
Persuading Others
self-interests. To be persuasive, the utilitarian must communicate
using egoistic reasoning and demonstrate how it is in the individual's
self-interest to do ]' rather than x.
After hearing all of these different perspectives, consensus still
might not be achieved, and the decision-maker has to reach a deci-
sion unilaterally. By going through this process, the decision maker is
able to justifY the decision based on all of the competing ethical theo-
ries. The other employees may not agree with the manager's fmal
conclusion, but they will understand the manager's ethical reasoning,
and be able to convey that reasoning to other organizational
members.
93
Ethical Decision-Making Framework
Ten "Ethical Hazard Approaching" Signs
Employees in a manufacturing facility with toxic chemicals are visually
warned when entering hazardous areas by flashing red lights, loud
sirens, and large signs with skulls and crossbones. Unfortunately, warn-
ing lights do not flash when employees enter an ethical hazard zone.
MichaelJosephson describes 10 common rationalizations for un-
ethical acts. 6 Pause and reflect on the thought, "I~'s ethical because it's
lega1." Ethics is more than just the law. Laws change all the time, of-
ten because an individual, or group of people, strongly believes that
an existing law, such as slavery in the 19th century, is unethica1.
Josephson's ten rationalizations are presented as "ethical hazard
approaching" signs in Exhibit 5.3. Employees must be trained to
recognize these rationalizations and then apply the systematic ethical
decision-making framework to determine a moral answer.
EXHIBIT 5.3
Ten "Ethical Hazard Approaching" Signs
Beware When Someone Says:
1. It's ethical if it's legal and permissible.
2. It's ethical if it's necessary.
3. It's ethical if it'sjust part ofthejob.
4. It's ethical if it's all for a good cause.
5. It's ethical if I'm just doing it for you.
6. It's ethical ifl'mjustfighting fire with fire.
7. It's ethical if it doesn't hurt anyone.
8. It's ethical if everyone else is doing it.
9. It's ethical if I don't gain personally.
10. It's ethical if I've got it coming.
94
Notes
Summary
This chapter provides a systemic ethics decision-making framework
for deriving moral conclusions to business problems. The framework
takes into consideration the perspectives offive major ethical theories
and rank-orders their concerns in a useful manner. Using this frame-
work helps employees understand the ethical ramifications of busi-
ness issues.
Notes
1. www.rotary.org, accessed 9/08/08.
2. Dayton Fandray, "The Ethical Company," Workforce, 79, no. 12
(2000): 74-78, available at www.raytheon.com/stewardship/
ethics/index.html, accessed 9/08/08.
3. Denis Collins and Laura Page, "A Socrates/Ted Koppel Paradigm
for Integrating the Teaching of Business Ethics in the Curricu-
lum;' in Sandra Waddock, ed., Research in CorporateSocial Perform-
ance and Policy, 15, Supplement 2, special issue on "Teaching
Business and Society Courses with Reflective and ActiVe Learn-
ing Strategies" (Greenwich, CT: JAI Press, 1997): 221-242.
4. Richard Koch, The 80/20 Principle (New York: Currency Books,
1999).
5. Warren French, "Business Ethics Training: Face-to-Face and at a
Distance," Journal if Business Ethics, 66, no. 1 (2006): 117-126.6. http://j osephsoninstitute. org/business/overview/ faq .html#10,
accessed 8/15/08.
95
Creating anOrganization of High
Integrity and SuperiorPerformance
Denis Collins
@WILEY
John Wiley & Sons, Inc. .
2008054163
This book is printed on acid-free paper. @
Copyright © 2009 by Denis Collins. All rights reserved.
Published by John Wiley & Sons, Inc., Hoboken, New Jersey.Published simultaneously in Canada.
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Library of Congress Cataloging-in·Publication Data
Collins, Denis, 1956-Essentials of business ethics: creating an organization of high integrity and superior
performance/Denis Collins.p. cm. – (Essentials series)
Includes index.ISBN 978-0-470-44256-2 (pbk.)
1. Business ethics. I. Title.HF5387.C6252009174'.4-dc22
Printed in the United States of America
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