Sarbanes-Oxley and the Compliance Ethics Quandary: A Practitioner’s View

R. Krug
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引用次数: 2

Abstract

When first reading the title of the conference at which this paper was pre sented?"Ethics in the Financial Services After Sarbanes-Oxley"?the industry practitioner may be drawn to the subject in various ways. For some, especially those with extensive years of service, experience may lead one to the simple, yet immensely powerful belief that if you do right, you will do well. Though it may take more time to achieve the desired results, with the right design, organizational support, and staying power, the benefits can ultimately accrue and be more powerful and self-sustaining. For others who have studied ethics at both the theoretical and practical levels, there may be the focused goal of applying those lessons in the workplace. Often this is done through the crafting of workplace education programs that make ethics an integral and seamless part of the curriculum, irrespective of the subject being taught. Finally, and on a far more personal level, there are the underpinnings of the moral exemplar and the impact of one's actions on those with whom we come in contact, or who view us from afar. For it is through action that the ultimate tests of one's convictions are displayed for all the world to see.
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萨班斯-奥克斯利法案与合规伦理困境:一个从业者的观点
第一次读这篇论文发表的会议标题是什么时候?《萨班斯-奥克斯利法案后的金融服务伦理》行业从业者可能会以各种方式被这个主题吸引。对于一些人来说,尤其是那些有多年工作经验的人,经验可能会让他们产生一个简单但非常强大的信念:如果你做得对,你就会做得很好。虽然可能需要更多的时间来实现预期的结果,但有了正确的设计、组织支持和持久力,好处最终会累积起来,并且更加强大和自我维持。对于那些在理论和实践层面都学习过伦理学的人来说,他们可能会把这些课程应用到工作场所。这通常是通过精心设计职场教育项目来实现的,这些项目使道德成为课程中不可或缺的一部分,而不管教授的是什么科目。最后,在更个人的层面上,有道德典范的基础,以及一个人的行为对那些与我们接触或从远处看待我们的人的影响。因为只有通过行动,一个人的信念才能得到最终的检验,让全世界都能看到。
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CiteScore
1.00
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发文量
10
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