Last week I conducted my favorite CPE program titled “The Everyday Ethicist™” for the Sydney, Australia Chapter of the Association of Certified Fraud Examiners (ACFE). Both Sydney Chapter members and others from around the world listened in. Needless to say, I was honored and found even more that I actually like our “new” virtual world. Yes, I said it. I like sitting at my desk at home, and whether at 8am or 8pm, connecting with Accounting, Audit, and Fraud professionals across the globe. It was amazing.

Okay, back to the blog at hand… You probably can tell by the program title that I am all about making ethical decisions, everyday. But to start the conversation with audiences, I categorize the decisions we make into three ethical categories – or as I also call them – choices:

  1. There are The Big Me’s – who are driven by self-interest – usually some combination of money, fame, and /or power. Those driven by extreme self-interest that can go over the edge when it comes to ethical decision making. I won’t take the time to give the juicy, corporate examples in this blog – but just think Elizabeth Holmes/Theranos.
  2. Then there are The Ethical Rationalizers – who may or may not do the right thing in all circumstances. When they waiver ethically, they always have a rationalization of why it is not so bad. You know… the “I went along with the group,” “my boss told me to do it,” “the future of the company was at stake,” and on and on. During the current Coronavirus crisis, I guarantee the rationalizations will become more frequent and elaborate. Just a side-warning.
  3. The last category is what I call The Everyday Ethicist. Even though there are many desirable characteristics that I point out in my training, I believe ethics all boils down to doing the right thing… even if... even if we lose money, lose a job, or lose a friend. It is about not compromising your integrity at any cost. It is about living by the motto: “Silence is NOT Golden.” It is about speaking the truth, even if your voice shakes.

While I am always intrigued by The Big Me’s in the news, I am also always on the lookout for examples of doing the right thing… even if… and I just found one I wanted to share.

Recently, the Delta Air Lines CEO made, what I would consider, the right ethical decision by denying the right to fly on the airline without a face mask. I am sure the CEO was keenly aware that the decision would come at the risk of losing customers at a time when the airline is desperate for any and all revenue. In my mind, in this instance, the CEO qualifies as The Everyday Ethicist – he did the right thing… even if he knew there would be lost customers and lost profits for the company (and likely some controversy that is not needed as well).

It reminded me of this quote:

Character is the moral strength to do the right thing even when it costs more than you want to pay. – Michael Josephson

I think we should all take some time to remember that quote and to live by it.

 

 

Need Ethics CPE? Book your virtual 1-hour, 2-hour, or 4-hour Ethics training with Jo today! Email Jo@AuditConsultingEducation.com.

Amanda “Jo” Erven, CPA, CIA, CFE, is the President and Founder of Audit. Consulting. Education. LLC. After a successful career in external/internal audit and accounting, Jo is now an active Internal Audit Strategist, Management Consultant, Higher Education Professor, Author, and Trainer/Speaker, providing Continuing Professional Education (CPE) hours, live and virtually, to organizations across the globe. Jo’s motto says the most about her personal and professional outlook: “Good things come to those who wait… but don’t. You deserve better than good.” Every one of her books and presentations focuses on that proactive stance, and how we can immediately connect our actions to our values.