Management And Accounting Web

Workplace Ethics Quiz*

Summary by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Behavioral Issues Main | Ethics Main | Managing Yourself Main | Whistleblowing Main

Compare your responses to the following questions to the national survey data.

Office Technology

1. Is it wrong to use company e-mail for personal reasons?

a. Yes
b. No

2. Is it wrong to use office equipment to help your children or spouse do schoolwork?

a. Yes
b. No

3. Is it wrong to play computer games on office equipment during the workday?

a. Yes
b. No

4. Is it wrong to use office equipment to do internet shopping?

a. Yes
b. No

5. Is it unethical to blame an error you made on a technological glitch?

a. Yes
b. No

6. Is it unethical to visit pornographic web sites using office equipment?

a. Yes
b. No

Gifts and Entertainment

7. What's the value at which a gift from a supplier or client becomes troubling?

a. $25
b. $50
c. $100

8. Is a $50 gift to a boss unacceptable?

a. Yes
b. No

9. Is a $50 gift from the boss unacceptable?

a. Yes
b. No

10. Of gifts from suppliers: Is it OK to take a $200 pair of football tickets?

a. Yes
b. No

11. Is it OK to take a $120 pair of theater tickets?

a. Yes
b. No

12. Is it OK to take a $100 holiday food basket?

a. Yes
b. No

13. Is it OK to take a $25 gift certificate?

a. Yes
b. No

14. Can you accept a $75 prize won at a raffle at a supplier's conference?

a. Yes
b. No

Truth and Lies

15. Due to on-the-job pressure, have you ever abused or lied about sick days?

a. Yes
b. No

16. Due to on-the-job pressure, have you ever taken credit for someone else's work or idea?

a. Yes
b. No

_______________________________________________

Responses

The following responses are based on an Ethics Officer Association and Ethical Leadership Group national cross-sectional survey of employees at large companies.**

1. 34% said yes it's wrong

2. 37% said yes it's wrong

3. 49% said yes it's wrong

4. 54% said yes it's wrong

5. 61% said yes it's unethical

6. 87% said yes it's unethical

7. 33% chose $25, 33% chose $50, and 33% chose $100

8. 35% said yes it's unacceptable

9. 12% said yes it's unacceptable

10. 70% said no it's not OK

11. 70% said no it's not OK

12. 35% said no it's not OK

13. 45% said no it's not OK

14. 40% said no

15. 11% said yes they lied

16. 4% said yes they take credit for the work or ideas of other people.

______________________________________________

* The Wall Street Journal, October 21, 1999, page B1.
** The Wall Street Journal October 21, 1999, page B4.

This quiz and the survey responses also appear in Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001. Management Accounting 3rd edition. Prentice Hall, pp. 401-402. (Summary).

Also see A Whistleblower's Choices in the Atkinson, Banker, Kaplan and Young Chapter 10 summary.

Note: This survey or quiz and a number of other similar quizzes on the internet reminded me of Gladwell's three rules of tipping points in his book The Tipping Point (Summary). He notes that one might think that we are autonomous and inner directed, and that who we are and how we act is permanently set by our genes and our character. But instead, we are powerfully influenced by our environment, immediate context and peer group. My view is that someone's behavior related to ethical questions depends on their circumstances or context.

For example, consider a typical ethics question: You find a wallet on the sidewalk that includes several hundred dollars and the owner's name, address, and phone number. What would you do?

a. Call the number and arrange to return the wallet.
b. Keep the money and send the wallet to the owner by mail.
c. Keep the money and dispose of the wallet.

The typical question says nothing about context, but suppose you are a single parent with three small children, you recently lost your job, the repo man just repossessed your car, the electric company just cut off your power, and you and your children are cold and hungry. What would your answer be in this context?