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Chapter 2
Ethical Decision Making
CHAPTER SUMMARY
Ethical decision making in business is often difficult and complex. Some situations are
easily
handled because what one ought to do or what is right and wrong are evident.
Those
situations that give us pause or produce moral anguish require careful thought
and
ultimately an ability to engage in ethical reasoning. This chapter contributes to an
understanding of ethical decision making by offering a division of business ethics into two
parts: an ethics of the market and an ethics of roles and relationships, including firms. In
business, we deal with some parties purely as market actors who are on the other side of a
market transaction or exchange. For such market activity, certain moral rules or standards
apply.
These relationships are governed by professional ethics, a prime example being the legal
profession. In addition to the law, an attorney must follow professional codes of ethics
established by the state bar and/or professional association he or she belongs to. These codes can
impose a greater obligation to act in the best interests of the client. For example, the attorney-
client relationship imposes on the attorney a duty to avoid conflicts of interests, to protect client
property, and to closely guard confidential information. Other professional relationships
involving business dealings can also take the form of an agency. These relationships are built on
trust and confidence so the principal’s interests must be protected. The agent owes the principal a
duty of loyalty to act in the principal’s best interest in all business dealings involving the agency.
When we attempt to think through the ethical issues that arise in business, we are engaging
in ethical reasoning, which may be conducted on different levels. Ethical theories, which are
presented in the next chapter, can guide ethical reasoning on the highest level by providing
2.1: Recognize the features of the market system, the ethics of market transactions, and
the problems created by imperfect market conditions
2.2: Identify the duties and obligations associated with fundamental business roles and
relationships in markets and firms
2.3: Describe the philosophical and psychological approaches to ethical reasoning and
the principles that constitute a moral framework for business conduct