Section 6- Ethics in Govt- Part 1 and Part 2 Flashcards
Ethical Guidelines
Ethical guidelines are promulgated by governments and by professional associations. While these varied guidelines may differ in format and level of detail, they share the basic principles of objectivity, due care and avoidance of conflict of interest. Independence, to the extent it is defined as freedom from undue influence, is also a basic ethical principle.
Professional and Ethical Responsibilities
Ethical Behavior is Self Imposed
Relies on Personal Performance
Required at all levels of government
Ethical behavior is Self Imposed
Ethics are a set of guidelines and beliefs about appropriate behavior. In ancient times, “ethics” signified moral philosophy, right conduct and the good life
Whistleblower
is a person who exposes any kind of information or activity that is deemed illegal, unethical, or not correct within an organization that is either pri-vate or public. The information of alleged wrongdoing can be classified in many ways: violation of company policy/rules, law, regulation, or threat to public inter-est/national security, as well as fraud, and corruption.
Ethical Behavior Is Required at All Levels and Branches
Ethics requirements pertain to all levels and all branches of government. Most government entities have a set of ethics standards and/or a code of conduct. At the highest level, these guidelines point public servants to the requirements for objectivity, due care, avoidance of conflicts of interest and other broad principles. S
Guidelines for ethical behavior
- travel arrangements for official business, for example, whether you can share a ride with a lobbyist;
- limits on the size of personal gifts, for example, between employee and supervisor; and
- acceptance of gratuities, for example, whether government employees can accept meals paid for by a contractor.
Sources of Ethical Guidelines
Professional Associations
Government Entities
Professional Associations
source is professional standards. One of the hallmarks of a profession is adher-ence by its members to common values and a commitment to serving the greater good. When professionals adhere to an agreed set of standards, they encourage public confidence and demonstrate that such confidence is well founded. Mem-bership in a professional association requires adherence to its standards.
AGA Code of Ethics
Principle 1: AGA Members and CGFMs3 Shall Serve and Support the Public Interest.
Principle 2: AGA Members and CGFMs Shall Maintain the Highest Standards of Professionalism and Integrity
Principle 3: AGA Members and CGFMs Shall Remain Objective in Carrying Out their Duties and Responsibilities.
Principle 4: AGA Members and CGFMs Shall Carefully Maintain and Protect Confidential Information.
AICPA
It calls for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage and is summarized in the following excerpts:
- Responsibilities—members should exercise sensitive professional and moral judgments in all their activities.
- The public interest—accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.
- Integrity—perform all professional responsibilities with the highest sense of integrity.
- Objectivity and independence—maintain objectivity and be free of conflicts of interest in discharging professional responsibilities.
- Due care—observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services.
- Scope and nature of work—observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided.
Government Entities
Government entities adopt ethical standards and/or codes of conduct to ensure employees uphold their responsibilities to the public. You should acquaint your-self with the ethical standards and/or code of conduct of the entity you serve. In many cases, these government standards have been formally adopted as laws or regulations.
Government Entities Standards on issues:
- Gifts from the outside
- Gifts between employees
- Conflicting financial interests
- Impartiality in performance of duties
- Seeking other employment
- Misuse of position
- Outside activities