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اخلاق کسب و کار
 اخلاق کسب و کار و نقش حکومت

Sara Nazari  سارا نظري
Sara Nazari  سارا نظري
Sara Nazari سارا نظريLecturer at self-employed

نقش حکومت: آخرین مرحله در کمک به سازمان هایی که حتی با یک فرهنگ اخلاقی نیرومند نتوانستند امور داخلی خود را سرو سامان دهند. ارایه چارچوبی و نظم دهنده است که برای تقویت رفتار اخلاقی، انگیزه های مالی در اختیار گذارد و افرادی را که نمیخواهند با آن چارچوب منطبق شوند مجازات کند. از دهه ۱۹۷۰ پنج تلاش مهم در این راستا صورت گرفته: قانون اقدامات رشوه خواری خارجی ابتکارات صنعت دفاع راهبردهای اعمال مجازات فدرال آمریکا برای سازمان ها قانون ساربانس اوکسلی راهبردهای اصلاح شده مجازات فدرال برای سازمان ها

اخلاق کسب و کار
 اخلاق کسب و کار و نقش حکومت

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‫ر‬ ‫ﺎ‬ ‫ﮐ‬ ‫و‬ ‫ﺐ‬ ‫ﺴ‬ ‫ﮐ‬ ‫ق‬ ‫ﻼ‬ ‫ﺧ‬ ‫ا‬
‫ﺖ‬ ‫ﻣ‬ ‫ﻮ‬ ‫ﮑ‬ ‫ﺣ‬ ‫ﺶ‬ ‫ﻘ‬ ‫ﻧ‬ ‫و‬
‫ی‬ ‫ر‬ ‫ظ‬ ‫ﻧ‬ ‫ا‬ ‫ر‬ ‫ﺎ‬ ‫ﺳ‬
‫ن‬ ‫ا‬ ‫ر‬ ‫ﮭ‬ ‫ﺗ‬ ‫ه‬ ‫ﺎ‬ ‫ﮕ‬ ‫ﺷ‬ ‫ﻧ‬ ‫ا‬ ‫د‬ ، ‫ت‬ ‫ﯾ‬ ‫ر‬ ‫ﯾ‬ ‫د‬ ‫ﻣ‬ ‫د‬ ‫ﺷ‬ ‫ر‬ ‫ا‬ ‫ﯽ‬ ‫ﺳ‬ ‫ﺎ‬ ‫ﻧ‬ ‫ﺷ‬ ‫ر‬ ‫ﺎ‬ ‫ﮐ‬
‫ﻣﻄﺎﻟﻌﻪ‬
‫ی‬
‫ﻣﻮردی‬
‫ﺣﺴﺎﺑﺪاری‬ ‫ﺷﺮﮐﺖ‬
‫ﻣ‬ ‫آن‬ ‫ﺑﻮدن‬ ‫ﺑﺎﻻ‬ ‫دﻟﯿﻞ‬ ‫ﺑﻪ‬ ‫ﮐﻪ‬ ‫ﮐﻦ‬ ‫اﻋﻼم‬ ‫ﺷﺮﮐﺖ‬ ‫اﯾﻦ‬ ‫ﺑﻪ‬ ‫ﻗﯿﻤﺘﯽ‬ ‫و‬ ‫ﮐﻦ‬ ‫ﻟﻄﻒ‬
‫ﺠﺒﻮر‬
‫ﮐﻨﺪ‬ ‫ﻣﺮاﺟﻌﻪ‬ ‫دﯾﮕﺮی‬ ‫ﺷﺮﮐﺖ‬ ‫ﺑﻪ‬ ‫ﺷﻮد‬
!
‫ﺳﻮال‬
:
‫ﺑﺮای‬ ‫ﻣﯿﺘﻮاﻧﺪ‬ ‫دﯾﮕﺮ‬ ‫ﻣﺸﺘﺮﯾﺎن‬ ‫اﻣﻮر‬ ‫ﺑﻪ‬ ‫ﮔﯽ‬ ‫رﺳﯿﺪ‬ ‫آﯾﺎ‬
‫ﻧﭙﺬﯾﺮﻓﱳ‬
‫ﺗﻌﻤﯿﺪ‬
‫اﯾﻦ‬ ‫ی‬
‫؟‬ ‫ﺑﺎﺷﺪ‬ ‫ﻣﻨﺎﺳﺒﯽ‬ ‫ﺗﻮﺟﯿﻪ‬ ‫ﻣﺸﺘﺮی‬
‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﻧﻘﺶ‬
‫ﺣﮑﻮﻣﺖ‬
:
•
‫آﺧﺮﯾﻦ‬
‫ﻣﺮﺣﻠﻪ‬
‫در‬
‫ﮐﻤﮏ‬
‫ﺑﻪ‬
‫ﺳﺎزﻣﺎن‬
‫ﻫﺎﯾﯽ‬
‫ﮐﻪ‬
‫ﺣﺘﯽ‬
‫ﺑﺎ‬
‫ﯾﮏ‬
‫ﻓﺮﻫﻨﮓ‬
‫اﺧﻼﻗﯽ‬
‫ﻧﯿﺮوﻣﻨ‬
‫ﺪ‬
‫ﻧﺘﻮاﻧﺴﺘﻨﺪ‬
‫اﻣﻮر‬
‫داﺧﻠﯽ‬
‫ﺧﻮد‬
‫را‬
‫ﺳﺮو‬
‫ﺳﺎﻣﺎن‬
‫دﻫﻨﺪ‬
.
•
‫اراﯾﻪ‬
‫ﭼﺎرﭼﻮﺑﯽ‬
‫و‬
‫ﻧﻈﻢ‬
‫دﻫﻨﺪه‬
‫اﺳﺖ‬
‫ﮐﻪ‬
‫ﺑﺮای‬
‫ﺗﻘﻮﯾﺖ‬
‫رﻓﺘﺎر‬
،‫اﺧﻼﻗﯽ‬
‫اﻧﮕﯿﺰه‬
‫ﻫﺎی‬
‫ﻣﺎﻟﯽ‬
‫در‬
‫اﺧﺘﯿﺎر‬
‫ﮔﺬارد‬
‫و‬
‫اﻓﺮادی‬
‫را‬
‫ﮐﻪ‬
‫ﳕﯿﺨﻮاﻫﻨﺪ‬
‫ﺑﺎ‬
‫آن‬
‫ﭼﺎرﭼﻮب‬
‫ﻣﻨﻄﺒﻖ‬
‫ﺷﻮﻧﺪ‬
‫ﻣﺠﺎزات‬
‫ﮐﻨﺪ‬
.
‫از‬
‫دﻫﻪ‬
۱۹۷۰
‫ﭘﻨﺞ‬
‫ﺗﻼش‬
‫ﻣﻬﻢ‬
‫در‬
‫اﯾﻦ‬
‫راﺳﺘﺎ‬
‫ﺻﻮرت‬
‫ﮔﺮﻓﺘﻪ‬
:
.1
‫ﻗﺎﻧﻮن‬
‫اﻗﺪاﻣﺎت‬
‫رﺷﻮه‬
‫ﺧﻮاری‬
‫ﺧﺎرﺟﯽ‬
.2
‫اﺑﺘﮑﺎرات‬
‫ﺻﻨﻌﺖ‬
‫دﻓﺎع‬
.3
‫راﻫﺒﺮدﻫﺎی‬
‫اﻋﻤﺎل‬
‫ﻣﺠﺎزات‬
‫ﻓﺪرال‬
‫آﻣﺮﯾﮑﺎ‬
‫ﺑﺮای‬
‫ﺳﺎزﻣﺎن‬
‫ﻫﺎ‬
.4
‫ﻗﺎﻧﻮن‬
‫ﺳﺎرﺑﺎﻧﺲ‬
‫اوﮐﺴﻠﯽ‬
.5
‫راﻫﺒﺮدﻫﺎی‬
‫اﺻﻼح‬
‫ﺷﺪه‬
‫ﻣﺠﺎزات‬
‫ﻓﺪرال‬
‫ﺑﺮای‬
‫ﺳﺎزﻣﺎن‬
‫ﻫﺎ‬
‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﻗﺎﻧﻮن‬
‫اﻗﺪاﻣﺎت‬
‫رﺷﻮه‬
‫ﺧﻮاری‬
‫ﺧﺎرﺟﯽ‬
‫دﻟﯿﻞ‬
‫اﺑﻼغ‬
:
‫ﮐﻨﺘﺮل‬
‫ﻣﻮﺛﺮ‬
‫ﺑﺮ‬
‫اﻗﺪام‬
‫ﺑﻪ‬
‫ﭘﺮداﺧﺖ‬
‫رﺷﻮه‬
‫و‬
‫ﺷﯿﻮه‬
‫ﻫﺎی‬
‫ﻏﯿﺮ‬
‫آﺷﮑﺎر‬
‫ﭘﺮداﺧﺖ‬
‫وﺟﻪ‬
‫ﺑ‬
‫ﻪ‬
‫ﻣﻘﺎﻣﺎت‬
‫و‬
‫ﺳﯿﺎﺳﺖ‬
‫ﻣﺪاران‬
‫ﺧﺎرﺟﯽ‬
‫از‬
‫ﺳﻮی‬
‫ﺷﺮﮐﺖ‬
‫ﻫﺎی‬
‫ﺑﺎزرﮔﺎﻧﯽ‬
‫ﻋﻤﻮﻣﯽ‬
‫آﻣﺮﯾﮑﺎﯾ‬
‫ﯽ‬
‫ﮐﻪ‬
‫ﺑﻪ‬
‫دﻧﺒﺎل‬
‫رﺷﺪ‬
‫ﻓﻌﺎﻟﯿﺖ‬
‫ﻫﺎی‬
‫ﺑﯿﻦ‬
‫اﳌﻠﻠﯽ‬
‫ﺧﻮد‬
‫ﻣﯿﺒﺎﺷﻨﺪ‬
.
‫ﺗﺎ‬
‫ﭘﯿﺶ‬
‫از‬
‫اﯾﻦ‬
،‫ﻗﺎﻧﻮن‬
‫ﻏﯿﺮ‬
‫ﻗﺎﻧﻮﻧﯽ‬
‫ﺑﻮدن‬
‫ﭘﺮداﺧﺖ‬
‫رﺷﻮه‬
‫ﺻﺮﻓﺎ‬
‫ﺑﻪ‬
‫واﺳﻄﻪ‬
‫ﻣﻨ‬
‫ﺎﺑﻊ‬
‫ﺛﺎﻧﻮﯾﻪ‬
‫ﻗﺎﻧﻮن‬
‫ﮔﺬاری‬
‫ﻗﺎﺑﻞ‬
‫ﻣﺠﺎزات‬
‫ﺑﻮد‬
:
.1
‫ﻗﺎﻧﻮن‬
‫اوراق‬
‫ﺑﻬﺎدار‬
‫و‬
‫ﺳﻬﺎم‬
.2
‫ﻗﺎﻧﻮن‬
‫رازداری‬
‫ﺑﺎﻧﮑﯽ‬
.3
‫ﻗﺎﻧﻮن‬
‫ﮐﻼه‬
‫ﺑﺮداری‬
‫از‬
‫ﻃﺮﯾﻖ‬
‫اﯾﻤﯿﻞ‬
‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫دﺳﺗﺎورد‬
:
‫ﺗﻌﯾ‬ ‫ﺑر‬ ‫ﺑﺎﯾد‬ ‫اھداف‬ ‫ﭘﯾﺷﺑرد‬ ‫ﺑرای‬ ‫ﺧﺎرﺟﯽ‬ ‫ﻣﻘﺎﻣﺎت‬ ‫ﺑﮫ‬ ‫رﺷوه‬ ‫ﭘرداﺧت‬ ‫ﺟﺎی‬ ‫ﺑﮫ‬ ‫ھﺎ‬ ‫ﺳﺎزﻣﺎن‬
‫ﯾن‬
‫ﮐﻧﻧد‬ ‫ﺗﺎﮐﯾد‬ ‫ﻣﺣﺻوﻻت‬ ‫ﻣﻧﺎﺳب‬ ‫ﮐﯾﻔﯾت‬ ‫و‬ ‫ﻗﯾﻣت‬
.
‫دارد‬ ‫ﲤﺮﮐﺰ‬ ‫ﻣﺠﺰا‬ ‫ﻣﻮﺿﻮع‬ ‫دو‬ ‫ﺑﺮ‬ ‫ﻗﺎﻧﻮن‬ ‫اﯾﻦ‬
:
‫اﻓﺸﺎ‬
:
‫اﻓﺸﺎی‬
‫ﲤﺎم‬
‫ﻣﻌﺎﻣﻼت‬
‫ﺧﺎرﺟﯽ‬ ‫ﻣﻘﺎﻣﺎت‬ ‫ﺑﺎ‬ ‫ﺷﺪه‬ ‫اﳓﺎم‬
‫ﳑﻨﻮﻋﯿﺖ‬
:
‫ﮐﺸﻮر‬ ‫از‬ ‫ﺳﺮﻣﺎﯾﻪ‬ ‫ﺧﺮوج‬ ‫از‬ ‫ﺟﻠﻮﮔﯿﺮی‬
‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
‫ﺑﺎ‬
‫وﺟﻮد‬
‫ﻣﺰاﯾﺎی‬
‫اﯾﻦ‬
‫ﻗﺎﻧﻮن‬
،
‫ﺑﻪ‬
‫واﺳﻄﻪ‬
‫ی‬
‫ﺑﻪ‬
‫رﺳﻤﯿﺖ‬
‫ﺷﻨﺎﺧﱳ‬
‫ﭘﺮداﺧﺖ‬
‫ﻫﺎی‬
‫ﺗﺴﻬ‬
‫ﯿﻞ‬
‫ﮐﻨﻨﺪه‬
‫ﺑﺮای‬
‫ﺗﺴﺮﯾﻊ‬
‫ﯾﮏ‬
‫اﻗﺪام‬
‫ﻣﻌﻤﻮل‬
‫ﺣﮑﻮﻣﺘﯽ‬
‫و‬
‫ﻧﺪاﺷﱳ‬
‫ﻫﺮ‬
‫ﻧﻮع‬
‫ﺿﻤﺎﻧﺖ‬
‫اﺟﺮاﯾﯽ‬
‫ﻧﺴﺒﺖ‬
‫ﺑﻪ‬
،‫آن‬
‫اﯾﻦ‬
‫ﻗﺎﻧﻮن‬
‫ﻣﻮرد‬
‫اﻧﺘﻘﺎد‬
‫ﻗﺮار‬
‫ﮔﺮﻓﺖ‬
.
‫ﻣﺜﺎل‬
:
•
‫ﺗﺎﻣﯿﻦ‬
،‫ﺟﻮاز‬
،‫ﭘﺮواﻧﻪ‬
‫ﻣﺪرک‬
‫رﺳﻤﯽ‬
‫ﺑﺮای‬
‫ﺻﻼﺣﯿﺖ‬
‫ﺑﺨﺸﯿﺪن‬
‫ﺑﻪ‬
‫اﻓﺮاد‬
‫ﺑﺮای‬
‫اﳓ‬
‫ﺎم‬
‫ﮐﺴﺐ‬
‫و‬
‫ﮐﺎر‬
•
‫رﺳﯿﺪﮔﯽ‬
‫ﺑﻪ‬
‫اﺳﻨﺎد‬
‫ﺣﮑﻮﻣﺘﯽ‬
‫ﻣﺎﻧﻨﺪ‬
‫وﯾﺰا‬
‫و‬
‫درﺧﻮاﺳﺖ‬
‫اﳓﺎم‬
‫ﮐﺎر‬
•
‫ﺗﺎﻣﯿﻦ‬
‫ﺣﻔﺎﻇﺖ‬
،‫ﭘﻠﯿﺴﯽ‬
‫درﯾﺎﻓﺖ‬
‫و‬
‫اﻧﺘﻘﺎل‬
‫ﻧﺎﻣﻪ‬
‫ﻫﺎ‬
‫ﯾﺎ‬
‫ﺑﺮﻧﺎﻣﻪ‬
‫رﯾﺰی‬
‫ﺑﺮای‬
‫ﺑﺎزر‬
‫ﺳﯽ‬
‫اﺟﺮای‬
‫ﻗﺮاردادﻫﺎ‬
‫ﯾﺎ‬
‫ﺑﺎزرﺳﯽ‬
‫ﺗﺮاﻧﺰﯾﺖ‬
‫ﮐﺎﻻﻫﺎ‬
‫ﻧﻈﺮی‬ ‫ﺳﺎرا‬
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