1. CLAIRE HART STUDENT NUMBER212 064 721 1
Ethics, Conflict of interest, Fraud and Cross Cultural ethics
At the beginning of the trimester the two topics that l had selected to do this this reflective
piece on was Conflict of interest and fraud and cross cultural ethics. The reason that l has
selected these two topics to reflect on during the trimester was these two topic is that l has
found that over the years that l has developed an interest/passion for these two topics. At the
end of week 2 of the trimester l completed and submitted the ethics games as per required.
From doing this game l found the results somewhat interesting. With some reflection that
mostly this game was fairly accurate in its description of myself. Although I did find that with a
number of points that l felt that it was not a true reflection of myself. The ethics game put
myself into the reputation quadrant. After the completion of the ethic lens game the first
question that I asked myself what is a global citizen. I had a pre conceived idea in my mind of
what a global citizen was which l had pick from my family, from travelling overseas and working
overseas and from my time sitting listening to various lecturers at different universities which l
had attended who had lived and worked overseas. I also listen to several Ted Talks on the topic
of what a global citizen was. Over the years the ideas that had been put into my mind whilst at
university by lecturers had not always sat very well with my conceived idea of what a global
citizen was. I found that l did not really gel with the ideas and theories l was being told. I found
from watching the three Ted talks plus doing a little goggling of the definition of a global citizen
that the idea of what a global citizen in mind was not far off what was being spoken about and
that the broad definition that was on goggle gelled with what l had perceived to be a global
citizen. I found that many of my actions where aligned with the communities’ values and
practices. One of the small passions which l have had for a while which supports being a global
citizenship has been the education and development micro loans to females around the world
which in turn improved the lives of everyone in the community just by empowering the
females. This had been a huge success in countries like India. I also thought about what it
meant to be ethical. I became aware that during conversation with various friends throughout
the trimester that what l though to be ethical and right that my friends were not always on the
same page even though one of my friend and l have been at the same place of employment for

2. CLAIRE HART STUDENT NUMBER212 064 721 2
many years I found that even with a clearly defined code of conduct set in place by our
employer that she could not understand why an number of fellow staff members had be
sacked. I also looked at what the dictionary definition at the start of the trimester and reflected
on this meaning many a time during the trimester. The round idea of what is ethical came to
was being moral, upright, honorable and the rights and wrongs of conduct. I did find that at
times that from my own perspective that various situations which l had seen happen around
me that as from a general by stander that what l perceived to be right or wrong was not always
seen in the same way as others who had also seen the same event as l had.
Conflict of interest
I have always had an interest in the conflict of interest. I grew up in Geelong during the period
in which Pyramid went pear shaped. I always found it interesting that behavior and attitude of
locals towards people who were not deem locals like my parents. I was always fascinated in
the perceived conflict of interest before, during and after the collapse and the harm that was
caused to so many people. I still now all these years later talking to fellow friends who see Bill
Farrow out and about in Geelong, the disgust towards him for what he did. This interest has
spiked even more over the last few months with the explosion of material that came about with
the Panama papers and the Goggle tax. A number of elements that has come up in topic 5 l
have kept at the fore front of my mind. These points being actual or potential harm, self-
interest, proper exercise of duty, and real or perceived conflict of interest. Watching the PM of
Iceland he clearly had self interest in protecting his own. He clearly did not exercise proper
duty of care to the citizens of Iceland. He also had a conflict of interest in that he along with
others had accepted outside help whilst allowing the unethical behavior to occur.
During my employment l have always found that even before l started this subject that l was
aware of how l was being perceived by staff and customers at work. I found that what ever self
interest l had to do immoral activities that all l had to do was look at other staff members who l
had worked with which had in turn been sacked for theft. I had been very conscious of what l

3. CLAIRE HART STUDENT NUMBER212 064 721 3
did bearing in mind the amount of time and effort have spent doing both my diploma and
degree that l was not going to jeopardize my past effort by doing a silly activity at work which
have serious potential of destroying my future. As l am dealing with cash and credit cards all
the time I have had a number of occasions in which has I have been accused of short changing
customers or not giving the customers what they wanted. Especially in the area that l am now
working. Over time l have found that l have had to adjust my duty of care with cash and credit
card handling in order to protect myself. I have also found from chatting the customers and
staff and the unethical activities that they part take in, l have made a mental note to myself not
to associate or participate in the activities that they operate in.
Over the past few months the business in which my brother works in has been sourcing
properties for a client to purchase. My parents have a property in which the client is
interested to purchasing. My brother believe that there was a conflict of interest if he was
involved with the dealing between my parents and the potential purchaser and offered to step
down from any dealings. The purchaser in 18 months of dealing with my brother and his boss
felt that he had no issues with the way that my brother had been handling himself and wanted
my brother to continue with his activities within the business. Also I think the potential buyer
believes that my brother has local knowledge of the area in which the property is located.
Fraud and Cross culturalethics
I unwittingly selected this topic at the beginning of the trimester when Felicity Fallon
nominated me to apply to do the hallmark program at the end of trimester one. During the
first two weeks of the trimester then during the trimester break I had written and presented an
article on tax minimization. I had selected the topic as it was something that had been
currently in the news at the time. As l went into the topic and thought about it l became aware
that it was a huge area of discussion and that it crossed a number of topics in the accounting
and legal profession. It was something which l had not really given as to the ordinary lay person

4. CLAIRE HART STUDENT NUMBER212 064 721 4
who did not understand what had happened. Through my learning and observation I found
that that there are grey areas. Fraud against anyone is clearly wrong. I have revisited whilst
doing this topic my employer code of conduct manual. I just watched what went on in the area
that l worked in. A lot of little things were going on which could be potentially be seen as fraud
by the company. Staff not putting items through correctly on the system, variances in the tills,
and staff drink the coffee which is depleting the stock levels. Another area which came to my
attention was part of the code of conduct there was a part highlighting gifts. There is a large
number of staff in my company who have come other countries where gift giving has a totally
different meaning in their country as to here with Australia. Ie. Taking flowers or a bottle of
wine with you for the host of a dinner party. There is a number of very wealthy customers who
come into my place of employment which until working through this assignment I had not given
much thought to, who give staff who are their favorite’s very expensive gifts and cash. I
perceive there to be a conflict of interest. Part of the policy is that any gift, cash etc has to be
declared to the management team and it owned by my employer until the end of the shift. Are
the staff members who are receiving these gifts following the correct procedure and declaring
to the management team. I have observed over the past few weeks that some of the
comments that customers have made when they have given a tip to a staff member that they
have expected something in return for giving that staff member that tip. I know it has made
me think about the consequences of their comment. It is not worth committing fraud against
my employer for the small amount of money a customer has given me. I have the potential to
be sacked by employer for fraud and potentially be taken to court for theft which then limits
what l can do in the future. It is not really worth it for someone who l do not know.
Over the 10 weeks of preparing, research, thinking about and writing this assignment l have
found that it has made me stop and think about being a global citizen and the my ethical lens
that l posess.

5. CLAIRE HART STUDENT NUMBER212 064 721 5
References
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Boger,J.,n.d. The Guarlian. [Online]
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wasserstrom
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arrest-prosecute-bankers-crisis
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