Ethical & Professionilsm

Topics: Business ethics, Ethics, Tax Pages: 7 (1378 words) Published: May 2, 2013
Ethical and Professionalism Essays


Enterprises agree that ethical and professional behaviour are important aspects of the business environment. |

Describe the principles of ethical and professional behaviour. Evaluate the issues that pose challenges to the business environment in terms of ethical/professional behaviour and comment on its application in the business enterprise

- Enterprises realise that they cannot exist in isolation, but interact with the various
environments. √
- Many institutions in South Africa have their own code of conduct and a commitment to ethical and professional behaviour. √
- Codes of practice have been developed to ensure that these issues are being

Description of concepts:

Ethics refers to a set of values that are morally acceptable in society which
define right, good and fair actions. √√
Business ethics refers to rules and principles which influence the best business practice. √√
Businesses develop their own code of ethics for best practice. √√

Professional behaviour

This is a set of standards of expected practices eg. treating people with
respect √√
Specific occupational practices have developed their own code of
professionalism. √√

Practical examples to explain the various issues:
Taxation √√

The government needs revenue from taxation to provide essential services
such as housing, education, infrastructure development and medical care. √√
Professional behaviour for businesses in this regard would be for businesses not to evade tax by falsifying financial records. √√ Company tax, VAT and personal income tax are some of the main sources of income for the government. √√

Tax evasion is illegal in South Africa and is regarded as a crime punishable with a fine or even a prison sentence. √√
The SARS oversees the collection of tax. √√

Recently tax collection in South Africa have exceeded budget expectations. √√
This has been streamlined with the introduction of the SAP system. √√

Sexual harassment √√

This is any sexual advance, gesture or remark that causes a person to feel
intimidated and threatened. √√
Sexual harassment is prohibited by labour legislation and companies must educate its employees on this issue. √√
Sexual harassment is a basic violation of human rights which usually happenswhen someone has power over another person and abuses his/her position. √√
Sexual harassment occurs when a superior offers a promotion
or a raise in salary in return for sexual favours from the subordinate. √√
The affected party is usually afraid to report it because of victimisation. √√

Increase in the number of sexual violations and the courts are addressing these issues. √√

Pricing of goods in rural areas √√

It is good business practice and professional behaviour to have the same price for goods in urban and rural areas. √√
Big businesses are reluctant to open outlets in rural areas because of poor returns on their investment. √√
It is common practice for people in rural areas to pay higher prices for goods which in most cases are of inferior quality. √√
Prices of goods in these areas are generally based on the personal characteristics of the consumers. √√

Government is focusing on infrastructure development in rural areas. √√...
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