19. ¿Qué es ética?
Tiene que ver con los valores y el
comportamiento humano sobre lo Diferencia entre Acto
correcto humano y acto del Hombre
Es una parte de la filosofía que •Acto Humano
• El que realiza con
establece la naturaleza de los actos pleno conocimiento y
humanos pleno consentimiento
Lo bueno, lo malo, lo justo •Acto del hombre
• La respiración, el
La ciencia del bien y del mal latido
20. Existen dos..
Ética filosófica
Tiene como fundamento la razón
Ética religiosa
Tiene como fundamento la revelación.
La manifestación de Dios
21. “En el campo de la ética lo importante
y difícil no es saber qué debemos
hacer, sino hacer lo que debemos”
22. ¿Y la moral?
Del latín moris costumbre
Proviene de la calificación de la sociedad a determinadas
costumbres
Hay valores morales que todas las sociedades han
compartido
La moral proviene de diferentes sociedades
23.
24. ¿Porqué esta clase?
Formación
Ser persona
Información
Quehacer de la persona
25. Academic Perspective
“By propagating ideologically inspired amoral theories,
business schools have actively freed their students from
any sense of moral responsibility.”
Sumantra Ghoshal
London Business School
“Bad Management Theories are Destroying Good Management Practices”
26. Enriching Business Ethics
A Call for Ethics Preparing Managers
Enriching
From Corporations For Ethics
Business Ethics
& Academics Challenges
The “Don’t” view of Ethics
Moving beyond Compliance
Integrating Business and Ethics
29. CEOs take Ethics Seriously
In the Land of the Rising Sun
Citigroup’s pain and gain in Japan
2004
• Regulators tell Citigroup to close private bank
in Japan because control, particularly on
money-laundering, too lax.
• Three executives, including Sir Deryck
Maughan, chairman of Citigroup International,
lose their jobs as a result of oversight
problems in Japan.
• Douglas Peterson is made head of Citibank
Japan.
• Citigroup winds down Cititrust and Banking
Corporation, a trust bank subsidiary in Japan.
• Citigroup in controversy over government bond
trades on the EuroMTS trading network.
Investigated by up to seven national
regulators, including Britain’s FSA. Charles
Prince, Citigroup chief executive, flies to Japan
to apologise to regulators.
2006
• Citigroup’s consumer credit business in Japan
Chuck Prince, CEO of Citigroup, and Douglas takes a $489 million charge for increased
settlements with customers and repositioning.
Peterson, CEO of Citibank-Japan. 2007
Citigroup was forced to close asset management services • Citigroup forms separate holding company and
for wealthy clients in Japan. 2004 plans to double Japanese branches. Launches
$10.1 billion agreed tender for 100 per cent of
Nikko Cordial’s shares
30. The Compliance View…Necessary but not
sufficient
According to Ethics Resource Center’s National Business Ethics Survey
(NBES), almost all elements of formal ethics and compliance programs have
been on the rise:
Written standards of conduct – Up 19% from 1994-2005
Ethics training – Up 32% from 1994-2005
Mechanisms to seek ethics advice – Up 15% from 2000-2005
Processes to report misconduct anonymously – Up 7% since 2003
Discipline of employees who violate standards – Up 4% since 2003
Source: Ethics Resource Center, “2005 National Business Ethics Survey.” See www.ethics.org
31. The Compliance View…Necessary but not
sufficient
… However, positive outcomes are largely unchanged:
Employee observed misconduct – reported by 52% of
employees in 2005
Employee willingness to report misconduct
Pressure for employees to compromise standards
Source: Ethics Resource Center, “2005 National Business Ethics Survey.” See www.ethics.org
36. Examples of Compliance vs. Enterprise
Issues by Functional Area
Functional
Compliance View Enterprise Ethics View
Area
Marketing Refrain from marketing Create uncommon customer
questionable products to children and brand loyalty
Accounting Refrain from misreporting financial Triple bottom line measures;
statements Transparency; Principle Based
Accounting
Finance Refrain from illegal means to Use analysis to create
increase shareholder value sustainable value for all
stakeholders
Strategy Business as a zero sum game; Unleash the power of values
winner take all and purpose; Responsibility
chain
Organizational Refrain from infringing on Creating environments for
Behavior employee rights employees to give their best
37. Putting Business and Ethics Together
Example:
You are a CEO of a well-respected consumer products manufacturing firm.
One of your products is linked with six recent deaths. Media publicity has
caused a consumer panic even though staff researchers and scientists find no
problems with your product or your manufacturing process. Nevertheless,
your market share in this product category has dropped from 37% to 7% in a
matter of month. You need to decide what to do immediately.
How will you decide what to do?
What are the implications of your decision on the company brand, the supply
chain, the shareholders, your employees?
38. Putting Business and Ethics Together Example:
Johnson & Johnson
Our Credo
We believe our first responsibility is to the doctors, nurses and patients, to mothers and fathers and all others who use our
products and services. In meeting their needs everything we do must be of high quality.
We must constantly strive to reduce our costs in order to maintain reasonable prices. Customers' orders must be
serviced promptly and accurately. Our suppliers and distributors must have an opportunity to make a fair profit.
We are responsible to our employees, the men and women who work with us throughout the world.
Everyone must be considered as an individual. We must respect their dignity and recognize their merit.
They must have a sense of security in their jobs. Compensation must be fair and adequate, and working conditions
clean, orderly and safe. We must be mindful of ways to help our employees fulfill their family responsibilities.
Employees must feel free to make suggestions and complaints. There must be equal opportunity for employment,
development and advancement for those qualified. We must provide competent management,
and their actions must be just and ethical.
We are responsible to the communities in which we live and work and to the world community as well.
We must be good citizens – support good works and charities and bear our fair share of taxes.
We must encourage civic improvements and better health and education. We must maintain in good order the
property we are privileged to use, protecting the environment and natural resources.
Our final responsibility is to our stockholders.
Business must make a sound profit. We must experiment with new ideas. Research must be carried on, innovative
programs developed and mistakes paid for. New equipment must be purchased, new facilities provided and new
products launched. Reserves must be created to provide for adverse times.
When we operate according to these principles, the stockholders should realize a fair return.
Source: Johnson & Johnson Credo. See www.jnj.com for further history and information
41. Caso 1
John, a young chartered accountant and one of a number
of internal auditors working for a large organisation, has
been assigned a range of specific projects in the last 12
months. John's role in these projects has been to complete
a specific work program and draft a report for review by
Adam Smith.
42. Facts of the Case
In completing the work program, John finds a number of items that concern him. The audit
programs don't require follow up or investigation of these items; however John can't help himself.
He believes in his role as internal auditor and proceeds to investigate the items. The items of
concern relate to inventory controls and cash. John aims to find out the facts before raising the
matter further with Adam Smith.
John documents his findings. At a workshop inspection, he notices that controls over inventory
requisitions are poor, leading to serious concerns over the accuracy of financial records. Although
the organisation is large, the potential for material differences worries John. During another audit,
he finds cash records are incomplete and funds missing. John raises his findings with the
individual responsible who is unable to provide a satisfactory explanation.
John completes his draft report ready for Adam's review. Adam is disturbed by John's findings and
is unhappy with John for pursuing items outside of the audit program. Adam tells John not to
concern himself further with the matters he found and that he (Adam) will take the appropriate
action.
In the draft monthly report of audit activity prepared for senior management, John notices that
Adam has not raised his findings at all. Concerned at the omission, John confronts Adam who
reminds him of the earlier discussion. John is uncertain of what his next steps should be.
43. Preguntas Lavado de Dinero
1. ¿Qué se entiende por lavado de dinero?
2. ¿Qué daños causa o puede causar el lavado de dinero?
3. ¿Sobre quiénes recae la mayor responsabilidad de combatir el lavado de dinero?
4. ¿Cuáles son las principales organizaciones a nivel mundial que trabajan para asegurar la
estabilidad e integridad del sistema financiero internacional?
5. ¿Pueden las Instituciones de Estudios Superiores contribuir al combate del lavado de
dinero?
6. ¿Por qué los centros financieros offshore se convierten en un mecanismo importante para
el lavado de dinero?
7. Existe alguna relación entre globalización y lavado de dinero?
8. Identifique algunas de las áreas de negocios que podrían ser vehículos para el lavado de
dinero.
9. ¿El limitarse a cumplir lo mínimo indispensable de los controles financieros, puede
convertirse en ocasión de lavado de dinero?
10. Identifique algunas de las estrategias que se han implantado en México y en el mundo
para frenar el lavado de dinero.
11. ¿Sabe que cualquier empresa tiene sistemas que podrían ser la entrada de operaciones
ilícitas?
12. ¿Cuáles son algunas de las técnicas utilizadas para el lavado de dinero?
