29/12/2018

加拿大Assignment代写:安然事件下的道德危机

加拿大Assignment代写:安然事件下的道德危机

事实上,安然公司的企业文化是有道德规范的,但是在很多关于公司失败的研究中,都注意到公司并没有积极的尝试去推广它。金融专业人士和相关专业人士不会知道什么是对的,什么是错的,而且,安然公司的权力下放计划也没有支持这些价值观。在当前的道德危机背景下,权力下放只会让事情变得更糟。员工对道德的了解较少,只采取法律措施,道德与法律之间存在差距。员工绩效考核的方式,以及基于数字的薪酬体系的构建,都说明了这一点。

加拿大Assignment代写:安然事件下的道德危机

高管自身利益与所有利益相关者利益的对抗:安然事件破坏了企业文化伦理。安然是一个例子,一个企业在金融行业失败了,因为它越来越多的伦理问题(Moore, 2014)。首先,考虑一下安然公司存在的傲慢文化,在这种文化中,人们被鼓励去相信冒险是正确的。安然本应承担风险,但以一种更为谨慎的方式,并应向其员工规定同样的文化,但人们认为,它是为了激励其员工从事高风险行为。例如,安然公司的告密者Sherron Watkins在陈述安然公司的行为时指出,雇员只是被要求提供他们的数字。如果他们实现了目标,那么他们如何实现目标就无关紧要了。这导致了一种文化,在这种文化中,员工们相信,如果他们没有被抓到,可以做任何他们想做的事情。

加拿大Assignment代写:安然事件下的道德危机

In fact, Enron had a code of ethics for its corporate culture, but it was noted in many research on the company’s failure that the company did not take any active attempt to promote it. Financial professionals and related professionals working in the industry would not have had information on what was right and wrong, and furthermore, it was also seen that the decentralization program which was going on in Enron did nothing to support these values. Decentralization in the context of ongoing ethical crises only made things worse. Employees had less information on ethics, and only followed legal measures and there was a gap between ethics and law. The way employee’s performance appraisals were conducted and the very structuring of the compensation program was built based on numbers is indicative of this .

加拿大Assignment代写:安然事件下的道德危机

Self Interest of Executives Versus Interests of All Stakeholders: Ethics of corporate culture was destroyed in Enron. Enron is an example of an enterprise in the finance industry which failed because of its mounting ethical concerns (Moore, 2014). Firstly, consider the culture of arrogance that was present in Enron where people were given incentive to believe it was alright to take risks. Enron should have taken risks but in a more careful way and should have prescribed the same culture to its employees, but instead it was seen to motivate its employees into high risk behaviour. For instance, the whistle blower at Enron, Sherron Watkins in presenting Enron behaviour later states that employee was just asked to make their numbers. How they made their numbers did not matter, if they were meeting targets they were productive? This led to a culture where employees believed that it was alright to do whatever they want if they did not get caught.

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