The environment includes the entire abiotic sphere as well as various live orgnisms, which form the biosphere surrounding the globe. When considering the problem of Man's responsibility for the Nautre, one has to ask about the subject of the responsibility. It is the state that has legal instruments and means to prevent destruction of the environment.
The role of business ethics is the main subject of this article. A lot of emphasis has been placed on this issue recently both in non-profit and profit activities, because it enhances managerial and employees’ sense of responsibility for compliance of their actions and results of business activities of a company with current ethical norms in the society. The article aims to highlight the role of business ethics in education and then applying it in business. It is a sign of proper treatment of employees and customers and creating value added, which is often neglected in a program of managerial studies. It is said that law limits enterprise activity “from outside”, while ethics limits it “from inside”. Is ethical behaviour a barrier though? This article presents business ethics as a chance to reinforce an enterprise image and build a corporate advantage on the market. It shows a necessity of behaviours in line with ethical rules behaviour in promotion, advertisement, sales promotion etc. that requires credible information without unethical manipulation. And where we can learn about business ethics – in education, especially because the analysis of businessmen behaviour in Poland requires work from scratch.
Business ethics is a broad domain. The legislative entity defines its practice as a moralbusiness (that is advisable and recommended). Moral qualifications assure the clearness of thelaws in the insurances, in the environment preservation, and in the honesty of banking system.There is a strong relation between the companys ethics and the personal ethics of employees.It means that both the manager and the workers are responsible for the ethics. The choice of theemployees should take into account their style of life (and their characteristics) to promise theethics in the business.
The negative image of business in the public opinion has drawn its attention, firstly in USA,and after that in Europe, to the ethical issues in business activity.The ethical behaviors of the companies have mostly the external importance they are thetools to build positive image of the company and trustworthy among its stakeholders: shareholders, customers, public opinion; and therefore they contribute to the economic growth of thecompany.Nevertheless, the ethical issues are important also inside the company, in the relations withthe employees. Codes of conducts are one of the instruments that besides building the positiverelations with the external environment may also strengthen the ties in organization. The way ofenacting the code and the employees identification with the values and rules it contains areimportant.The aim of this paper is to answer the questions: May the code of conduct be a tool ofmanaging the relations with employees, and under what conditions may it be a valuable tool, notonly another unimportant document? The first part of the paper focuses on the issue of ethics in business and genesis of this topic.After that, the deliberations focus on codes of conducts and their role in relations with environ-ment. The last part shows the evidences of the efficiency the codes of conducts in managingrelations with employees.Paper is prepared on basis of literature and researches, as well as on the authors surveys inbig international companies in some Polish cities (Kraków, Wroc³aw, Poznañ, and Warszawa).
Artykuł podejmuje tematykę zachowań etycznych ze szczególnym uwzględnieniem znaczenia tego zagadnienia w pracy księgowego. Zostały wskazane uwarunkowania społeczno-gospodarcze, które mają istotny wpływ na zwrot w kierunku uwrażliwienia na kwestie etyczne w prowadzeniu działalności gospodarczej. Ponadto, została omówiona specyfika pracy księgowego w kontekście ryzyk o charakterze etycznym związanych z tym zawodem. W ostatnim rozdziale artykułu sporządzono zestawienie dobrych praktyk w obszarze profilaktyki i eliminacji zachowań nieetycznych w wykonywania zawodu księgowego.
EN
The issue of ethical behavior is of particular significance in business. The problem is crucial as regards the importance of ethical behavior of the accounting staff. The article indicates that this area is particularly sensitive to pathologies which may affect both the organization itself and its external stakeholders. The measures taken by the Association of Accountants in Poland seem to provide the opportunity to prevent the occurrence of unethical behavior. Among further directions of research on ethical issues in the accounting profession, one should consider the need to look for other tools that may contribute to the development of ethical behavior among accounting professionals. It seems that the classification of tools presented in chapter 2 may constitute the basis for the research on that issue.
Sprawozdzanie z Międzynarodowej Konferecji "Rola Kościoła Katolickiego w procesie integracji europejskiej", Kraków 9-10 września 2011 r. Etyczny wymiar polityki
Od lat osiemdziesiątych Chiny dokonały ogromnych inwestycji w rozbudowę infrastruktury naukowej i technologicznej, a nauka i przedsiębiorczość oraz system finansowania przeszły długą ewolucję. Omawiając poszczególne etapy tego rozwoju – program TORCH, klastry innowacyjności, inkubatory biznesu ukierunkowane na nowe technologie, kapitał zalążkowy Innofund, źródła finansowania przedsięwzięć wysokiego ryzyka – autor dokonuje porównania z rozwojem tego sektora w USA po II wojnie światowej. Podkreśla analogie, ale również szczegółowo omawia różnice wynikające nie tylko z systemu gospodarczego Chin, ale przede wszystkim z odmienności kulturowych, tradycji oraz etyki w biznesie.
Ethics is a part of every area of economic activity. Businesses can influence the local community in different ways.From the point of view of ethics, businesses should secure the interests of local communityas well as those of shareholders, owners and employees.Ethics of management is very important too. We can define it as a set of duties that anemployer owes to his employees or as a set of employees rights. In the other words, theemployee has the right to benefit from the work he does. Thereferore, ethics of managementdeals with: a) the setting up of ethical principles, which govern the behavior of every member of a com-munity, b) the introduction and implementation of moral standards into the management strategy, c) the setting up of punishment for those who violate the ethical principles. Polish businessmen are becoming more and more interested in the issue of Corporate SocialResponsibility (CSR). They care for both economic growth and the goodness of the society andthe natural environment. More and more companies like to be involved in projects that havebeneficial impact on the local community. By taking into account the best interest of the public,the firm improves its image and wins more trust.CSR is a tool in the hands of good management. It can be used when talking to the coownersabout improving the business strategy. The aim of these talks is to better estimate the weaknesses and strengths of the business in question. There are also always many possible threats andopportunities that the management must take into account. The right way to run a business is tomake long-term plans. These plans must take into account the interests of the local community.It can be achieved through talks. Talks let you know what your employees, executives, custo-mers, suppliers, representatives of the local community, media, local authorities and state autho-rities expect from your business. The implementation of a system of CSR management is aimedat improving the interpersonal relations, discipline, mutual trust, employee loyalty to the busi-ness and cultivating good relations with the society.Ethics of management should be seen in the broad context of internal marketing. Internalmarketing (IM) is an ongoing process that occurs strictly within a company or organizationwhereby the functional process aligns, motivates and empowers employees at all managementlevels to consistently deliver a satisfying customer experience. Internal marketing is concernedwith the following four areas of a business: internal communication within the business, thegeneral atmosphere, the organizational skills of employees and the identity. The aim is to achie-ve such a combination of these four elements that the employees will feel secure with everychange in the business and with every long-term plan. Internal marketing is here to help overco-me the opposition and resistance of employees towards change. Its here to increase understanding and involve employees in the process of introducing change.Ethics of management is inseparably connected with the protection of the natural environ-ment. Many businesses create their image around environment protection. But environmentprotection also means the introduction the environmentally friendly technologies and mana-ging processes. If the needs of customers change, the business should try to quickly satisfy thenew needs. When a customer buys a product from a company that acts responsibly he is supporting a process that will have a good effect for future generations. If he chooses to buysomething that he thinks is good then he can feel his voluntary choice is ethical. So the businessmust try to make products both competitive on the market and environmentally friendly. An organization in the constantly changing society must make a product that will make thesociety more physically healthy and moral. From the point of view of ethics, free competition incommerce is good. But it needs to be adapted to suit the needs of the new civilized way ofmaking business. It also needs to be adapted, to be environmentally-friendly and safe for thecustomer.
This article tries to answer to the questions about how politics and politicians influenced Polish economy in the last sixteen years, and in what direction the changes at the border between politics and economy are going on. Ethical results of various attitudes toward this problem were critically compared, emphasizing views of advocates of liberalism and statism.
Lack of ethics in business activities should not be treated as a result of coincidence or error,but more often than not as a conscious choice of entrepreneur. Observation of economic prac-tice shows, that part of firms is able to make an effort in order to inquire the possibility of doingthe dishonest activity. Dishonest activity, widely named shady business occurs in the formof: tax avoidance to the detriment of budget and other taxpayers (tax evasion), using of illegalinformation to the detriment of stock-exchange investors (insider trading), corruption to thedetriment of employers by depriving them of potential contracting parties (kickbacks), andprice-fixing, and bidrigging to the detriment of purchasers. The companys ability to avoid thelegal sanctions in consequence of unethical activity can be defined as potential of dishone-sty. Creation and utilization of this potential is conditioned by internal factors, such as: lowethical level of businessman, selection of dishonest collaborators, possession of legal knowledge and team of lawyers or unclear structure of property. The external factors favorable to dishonest behaviours include: setting the firms in foreign countries, lack of experience with the courtsand prosecutors, little repeatability of contacts with deceived customers, customers highlymotivated to conclude an agreement, dispersion and weakness of contracting parties.
All the entrepreneurs have to face the fundamental question: Is the business ethics contraryto the nature? This question is not often asked in academic writings on ethics, but clearly animportant one. The paper attempts to review impact of relations between entrepreneurs and keystakeholders and the business bottom line. The results clearly show that a strategy based onmutually beneficial relations is not only socially desired, but brings also positive financialresults. Relations with suppliers, staff and clients have been particularly closely considered. Ithas been suggested, that research review shall be considered in the teaching of entrepreneur-ship but also by managers, boards and investors.
Business activity should be managed in accordance with the moral appraisals and the normsuniversally accepted by given society. Moral appraisals and norms result from the value systemwhich guides peoples behavior. The business ethics task is to define what and why is moraland immoral in economic activity.Every entrepreneur ought to respect common ethical norms to sustain public trust.The principles of ethical practice are: hard work, honesty, perseverance, truthfulness, loyalty,justice, compassion (empathy), respect, trust and goodwill.The aim of business in the free market economy is profits, but human being is of the greatestvalue. Therefore, one should act in a way to gain profits and at the same time treat peoplehumanly not instrumentally, and respect their right to life, health, and dignity.Entrepreneurs on the market do not always use economic freedom in an honest way. Themost common forms of the ethical violation include: dishonest advertising, dumping, creativeaccounting, hiding profits, corruption.Corruption is the most dangerous phenomenon next to unfair competition and tax cheating.According to a ranking released by Transparency International, the level of corruption in stabledemocracies is much lower than in undemocratic countries.Firms undertaking ethical activities gain a desired advantage on the market. For the reasonthe management of such firms often treats business ethics as a tool in competitive struggle.How to combine business with ethics? Ethical view enables us to refer to the human being increation the economic models, and allows formulating the more realistic conception of entrepre-neurial person.
The progressive process of globalization influences on polarization of the world in decisive degree and differentiates the quality of life in more and more greater range. It is important to make wide studies connected with limiting these unprofitable present trends, basing on rules of ethics, which should direct oneself life. Special meaning has education of entrepreneurship in this regard. According to author consequences of globalization should be talked over in light of ethical rules and social science, when we should turn attention to odds and attitudes of ethical businessmen. The chances connected to processes of globalization depend on forming ethical attitudes in education
Recenzja książki Wojciecha Załuskiego, Przeciw rozpaczy. O tragicznej wizji świata i sposobach jej przezwyciężania, Copernicus Center Press, Kraków 2014
The goal of this text is to focus on the values that are the basis for the true success of a manager. Authors use purposefully the term „true success” because the word „success” - in relation to a manager or a company - is linked with financial success manifested itself as a growth of personal income and promotion or an increase company’s income and profit. Such a success is not satisfied and it often is unstable. True success is founded on moral values and achieved by skilled and courageous persons who also are honest and decent. Their goal is not only financial one, that justify using of immoral means, but they respect universal ethical values. Managers following the rules and achieving the true success feel fulfilled both in personal life and business, they see a sense of life, they know their priorities, and that is why they strike the balance between satisfied family life and personal happiness and the career.
W artykule przedstawia się twierdzenie, że etyka jest wpisana w każdy wymiar polityki rachunkowości, ale różni się w zależności od tego wymiaru i przez to sama staje się wielowymiarowa. Efektem rozważań jest prezentacja uporządkowania relacji między nauką i praktyką rachunkowości, zestawionego w postaci trójwymiarowej wizji: rzeczywistości gospodarczej, praktyki rachunkowości i nauki rachunkowości.Problem etyki w rachunkowości jest w tę wizję wpisany jako jednocześnie element praktyki rachunkowości i przedmiot poznania przez naukę rachunkowości.
The article presents the examples of ethical attitudes in the actions and the enterprisingattitudes in the field of road safety.Ethical attitudes in business were discussed in reference to the example of education systemof traffic safety. As the illustration of ethical attitudes in the education actions of WojewódzkiOrodek Ruchu Drogowego and the private centers and association of drivers training werediscussed.The chosen questions of ethics in construction trade and motorway services also werementioned. In the article, the chosen indicators of road accidents in Poland and in EuropeanUnion in years 20052006 and firs half on 2007, were presented and compared.
The article proposes a thesis that ethics is present in every aspect of accounting policy but differs according to this aspect and thus becomes multidimensional itself. Analysis of this question has led to redefinition of relations between accounting theory and practice, which is presented in this article in the form of a three-dimensional vision: economic reality, accounting practice and accounting theory.The question of ethics is part of this vision as an element of accounting practice and the subject of scientific investigation.
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