Ethics

Module 4 – Background
Duty Ethics
Unlike utility ethics, “duty” ethics hold that the duty to act (or not to act) is rooted in the goodness or evil of the act itself – and not in the outcome of the act. Said differently, certain acts are good or bad in and of themselves. Immanuel Kant was a duty-based philosopher, who argued that people must act out of duty.

Read the following resource introducing duty-based ethics:

Duty-based ethics. (2014). BBC. Retrieved from https://www.bbc.co.uk/ethics/introduction/duty_1.shtml

Module 4 – Case

Duty Ethics

Assignment Overview

In the Module 4 Case, you will be applying duty ethics to the Enron case.

Required Reading

Madsen, S., & Vance, C. (2009). Unlearned lessons from the past: An insider’s view of Enron’s downfall. Corporate Governance, 9(2), 216-227. Retrieved from ProQuest.

Optional Reading

Chandra, G. (2003). The Enron implosion and its lessons. Journal of Management Research, 3(2), 98-111. Retrieved from ProQuest.

Free, C., Macintosh, N., & Stein, M. (2007). Management controls: The organizational fraud triangle of leadership, culture and control in Enron. Ivey Business Journal Online. Retrieved from ProQuest.

Sims, R. R., & Brinkmann, J. (2003). Enron ethics (or: culture matters more than codes). Journal of Business Ethics, 45(3), 243-256. Retrieved from ProQuest.

Case Assignment
Writer, write 4 pages, also I will send you case 1,2,3 for your reveiw

In a well-written, 4- to 5-page paper (not including cover and reference pages), apply Duty Ethics to the Enron case study.
1.Briefly (1-2 paragraphs) describe what is meant by duty ethics.
2.Choose two ethical issues raised by the Enron case, e.g., Enron’s accounting fraud, the company’s reward systems, use of special purpose entities, “deal making” company culture, etc.
3.Apply duty ethics your two Step 2 choices. How does use of duty ethics as a lens inform the ethical nature of your two choices? Remember that duty ethics concerns duty and rights, so be sure to address both in your written analysis.
4.Be sure to include at least two sources from the library to support your discussion and analysis.
5.Be sure that you properly cite your sources using proper APA style, and use proper in-text citations.
6.Follow the guidelines in The Student Guide to Writing a High Quality Academic Paper
7.You are expected to demonstrate evidence of critical thinking – as defined in the Module 2 background materials and the grading rubric.

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Assignment Expectations

Your paper will be evaluated using the grading rubric.

Module 4 – SLP

Duty Ethics
By now, you should be very familiar with the Enron case. In the Module 4 SLP, we will evaluate the Enron debacle in the context of Corporate Social Responsibility. Specifically, socially responsible organizations behave in certain, ethical ways. Socially responsible organizations tend to go above and beyond the rules, mores, and expectations that have been established (and that are expected to be adhered to) by the general public, company employees, end customers, buyers and suppliers, and the government, for example. We will investigate the ways in which Enron defied the tenets of “socially responsible” behavior.

Required Reading

Read the following excerpt related to CSR. As you read, consider the benefits realized by socially responsible organizations, and how the leadership at Enron operated counter to CSR tenets:

Corporate social responsibility. (2013). International Institute for Sustainable Development. Retrieved from https://www.iisd.org/business/issues/sr.aspx

Assignment
writer, write 2 pages, I will attach case 1,2,3 for your review
In a well-written, 2- to 3-page paper, discuss how the Enron case informs our understanding of what it means for companies to be “socially responsible.”
Keys to the Assignment
1.In the context of CSR, in what ways did Enron demonstrate – not social responsibility – but social irresponsibility? Consider how the company’s actions ran counter to the tenets of CSR through its neglect of duty to the company’s shareholders, its employees, and even the larger public trust. Be sure to cite specific examples.
2.What have been the long-term consequences of Enron’s actions, and how did the company’s implosion change our view of what it means for a company to be “socially responsible”?
3.Be sure that you use at least two references from the library, and that you properly cite your sources.
4.Follow the guidelines in The Student Guide to Writing a High Quality Academic Paper
5.You are expected to demonstrate evidence of critical thinking – as defined in the Module 2 background materials and the grading rubric.

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Tips and Suggestions

Consider cause and effect when you discuss the longer-term consequence of the Enron case. Major corporate scandals – like the Enron scandal – most often result in increases in regulation, and in more oversight and scrutiny of other organizations. Consider, for example, how manipulation of the financial statements brought about vast increases in government regulation (e.g., Sarbanes-Oxley Act of 2002) and oversight of the financial reporting of publicly-held companies. Certainly, the Enron collapse spawned renewed attention to the efficacy of professional accounting standards and related-party transactions (and even Enron’s “mark-to-market” accounting practices). Alternatively, you might discuss how the complicity of the company’s auditors served to refocus the public’s attention on what it means for auditing firms to be truly “independent.”

SLP Assignment Expectations
Your paper will be evaluated using the grading rubric.

Module 4 Reflective Discussion

Writer: use virtue for this paper and write 1 page

Actions for ‘Module 4 Reflective Discussion’
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Which of the three ethics theories we studied in this course (utility, virtue, or duty ethics) do you think ring most true for students who are enrolled in graduate business programs? Why?

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