Ethics in the Consultancy Profession

Ethics in the Consultancy Profession Ethics in the profession of consultancy Introduction: There are many reasons why individuals and organisations take the help of a consultant. Organisations resort to this practice regularly since the complexities of doing business are rising with reference to competition, new markets, laws and regulations, technology etc. Sometimes companies have their own consultants or they seek the help of professionals competent in their chosen field. In short a consultant is a person who is qualified to advise anyone who approaches him. This indicates that there should be trust in the client towards his consultant and the consultant on his part should not do anything to misuse it. In other words the consultant is expected to behave ethically toward his client. Ethical behaviour means a code of conduct with the belief that what is done is right with reference to own values, religious beliefs, law and what is generally accepted by the society. Ethics in the profession of consultancy: One of the most respected authorities on ethical consultancy is Peter Block who is a consultant himself. He has authored a number of books including the widely acclaimed Flawless Consulting: A Guide to Getting Your Expertise Used. Mr. Block has given several guidelines that are expected to be a part of the code of conduct of a consultant. The most essential element according to Mr. Block is of the opinion that the consultant always tells the truth even if it is unpleasant to the client. The trouble with many consultants today is that they force the clients to think in their viewpoint by acting clever. It should be noted that the client may have his own viewpoints which may be relevant and the consultant is expected to review that before advising the client. Such behavior on the part of the client will make him skeptical of the consultant and the level of trust or faith in him will diminish. Clients see right through the fast language and persuasion techniques and, as a result, their level of skepticism rises. Instead, consultants should be who they are and tell the truth in a caring way, which will establish the balance that leads to a trusting, productive relationship with the client (Meet the MasterMinds: Flawless Consulting with Peter Block, Management Consulting News). http://www.managementconsultingnews.com/interviews/block_interview.php. The author is of the opinion that the role of consultancy has changed over the years. Consultancy organizations have grown in size and the role they play is more of a manager than an advisor. They end up taking the responsibility of performing the tasks they advise the clients in the first place. What will happen in this case is that the consultants become a part of the client organization. They loose the freedom that is essential for a consultant because of the policies and organizational politics that exist in the client organization. Mr. Block says that this situation came about not because it is a part of consultancy but because there is money in performing such tasks for the client. Another area of concern regarding ethics is the lack of accountability on the part of the consulting industry. He consultancy firms have their own models and methods which they force it on the clients. There is no negative impact in this industry even if the models do not work. The fact is that the clients themselves have come to accept such a behavior on the part of the consultants. Sometimes the consultant will agree to the clients point of view totally without voicing any disagreement just to keep the client happy. The consultant may give advice on matters that are beyond their area of expertise. Clients are usually willing to listen to the advice of their consultants totally. This might prompt the latter to overemphasize their point of view, thereby bringing loss to the client. The same situation may also result in a proper study of the issues on the part of the consultant. It could also happen that the client d id not disclose all necessary information so that the consultant will offer advice which is acceptable to the client. The consultant may disclose confident information of the client for personal gain. Sometimes the consultant may use the client as a testing ground for some new model or technology that the consultant may have developed or acquired. The consultant may also disclose confidential information given by the head of the client organization to other members of the management in the belief that it will help them to solve a problem. The above information was those given by experts and clients who felt that these are instances of unethical behavior by consultants. It can be seen that such behavior occurs also because of the attitude of the client towards the consultants. Some of the instances occurred because it was the client who made it possible. Example: The best example of unethical consulting behavior in the recent past involves Arthur Anderson Consultants and Enron Corporation. The collapse of the multinational giant resulted in huge losses for its average investors and the loss of millions of dollars of pension funds which were very valuable to its employees. Hundreds of people lost their jobs, creditors lost their money and many were affected in other ways. Arthur Anderson Consulting, which was well known throughout the world as practitioners of high ethics lost face and exists only to clear the various litigations against it. This particular situation is a result of greed, non-disclosure of facts by Anderson Consulting for fear of losing the client, in this case Enron Corporation and the consultant moving out of its real area of expertise which was that of accountants. The fact was that Anderson had two previous audit failures prior to Enron. The two companies involved were Waste Management and Sunbeam. The company had to spend $110 million to cover litigation costs. In the case of Enron, the company had appointed Andersons consultancy division for a very large fee. It was due to this that Andersons had to go along with the crooked accounting policies of Enron for fear of losing that account. There were also another factor involved. Enrons impressive growth during its earlier years made them arrogant. This led to a number of growth plans that were not feasible. Enrons growth plans including its asset light policy did not proceed as expected. The end result was that Enron had stakes in a number of loss making concerns. If the figures were to be disclosed in the company accounts, Enron would have to report a loss and the value of its shares would fall. The company falsified the losses of these companies by saying that they were hedged by another company. The truth was that it was Enron itself that held majority stake in the hedging company. This move resulted in the company s howing excess earning of one billion dollars during the period of 2000 to 2001. The company had also misappropriated funds by formation of certain companies like Chewco, LJM1 and LJM2. The formation of such companies resulted in huge illegal financial gains for its former CEO and certain employees of the company. According to the report by the Special Investigation Committee of the company formed immediately after the company filed for bankruptcy, former SEO Andrew Fastow received 30 million dollars from this deal. The company also found other methods to falsify its accounts. For this purpose, Enron created a separate entity called Special Purpose Vehicle or Special Purpose Entity (SPE). Such entities are usually formed for performing certain accounting tasks subject to regulations. Enron could treat the SPE as it were a totally independent company. Two conditions in forming the SPE were met by Enron. They are that an independent investor should invest at least 3% in the assets of t he company and that the independent investor should have control over the company. Another investment in a company called JEDI (Joint Energy Development Investment Partnership). To avoid showing the losses of this company in the company accounts, the then Enron CEO Fastow authorized Chewco to invest in a 3% stake in the SPE. The company, when reviewing the situation along with Anderson later in 2001 found that the investment in the SPE did not satisfy the rules. They decided to change the already published figures by incorporating JEDI in Enron accounts which resulted in a massive reduction income and a huge increase in debt. The question is what role did Anderson have in the whole affair. Reports from the Special Investigation Committee indicate that all the accounting tricks were done on the advice of Anderson. In virtually all of the transactions, Enrons accounting treatment was determined with extensive participation and structuring advice from Anderson, which Management reported to the Board. Enrons records show that Anderson billed Enron $5.7 million for advice in connection with LJM and Chewco transactions alone, above and beyond its regular audit fees. (Summary of Findings, William J Powers, Page 5, February 1 2002, Report of Investigation by the Special Investigative Committee of the Board of Directors of Enron Corp). http://files.findlaw.com/news.findlaw.com/hdocs/docs/enron/sicreport/cover.pdf It can be seen that Anderson had played a part in advising and helping to falsify accounting practices of Enron Corporation. Both its auditing and consultancy divisions were at fault and had behaved in a very unethical manner.

The Spread of People, Agriculture, and Disease Essay -- Agricultural D

The Spread of People, Agriculture, and Disease It is obvious that as humans have traveled and exploited the world for their own purposes, their actions have had drastic effects on the environment as they deforest the land and introduce foreign flora and fauna to different ecosystems that may not be able to cope with them. What is not as obvious is that as humans have affected the environment, so the environment has also affected humans. While humans have settled down and chosen an agriculturalist, sedentary lifestyle over the semi-nomadic life of the hunter-gatherer, they have become susceptible to a barrage of diseases that have adapted specifically to afflict human beings. Because we, as humans, have come to believe that we completely dominate our environment, we find it hard to accept that perhaps the environment can also affect us in ways that may be out of our control. However, I think that the complimentary effects of humans and the environment on each other are important facts to explore and understand in o rder for coexistence to continue. Several millennia ago, there were certain groups of humans (mainly in Eurasia) who believed that an agricultural lifestyle was more desirable and would increase chances of survival more so than the hunter-gatherer way of life that had been in existence for millions of years. With the rise of agriculture came the domestication of the ‘farm’ animals – for example, pigs and cows (dogs had been domesticated well before these other animals). Farmers and herders began to need more land for their crops and animals, as well as for their offspring who also became farmers and herders, and so they expanded their territories. This territorial expansion continuousl... ...man travel and trade. I think that although it is theoretically possible to change the factors that allow the destruction of the Earth and the rise of diseases, it is actually impossible to achieve the sustainability and health of the human race. However, by understanding the complimentary effects of each on the other, I think that it is possible to alter our behaviors in such ways that problems in both directions can be greatly reduced. Works Cited Diamond, Jared. Guns, Germs, and Steel. New York: W.W. Norton & Comp., 1999. Ponting, Clive. A Green History of the World. New York: Penguin, 1993. Schneider, Jane. Rumpelstiltskin’s Bargain: Folklore and the Merchant Capitalist Intensification of Linen Manufacture in Early Modern Europe. From Cloth and Human Experience, ed. Annette Weiner and Jane Schneider. Washington: Smithsonian Institution Press, 1993.

Road Not Taken Robert Frost

Journeys illustrate the voyage between places of interest. They are demonstrated by expressing to the audience the hardship and mixed emotions you go through to the destination. Some examples of positive effects on those who embark on a mission are that it hinders them to get out of their comfort zone and helps them appreciate what they have, if a problem occurs while embarking on your voyage it will have to be resolved to make the mission you board on possible. The text analysed â€Å"The Road Not Taken† by Robert Frost and the type of text is poetry. My second choice of text was â€Å"The Wizard of Oz† by Victor Fleming the text type is a movie. Some possible techniques analysed are rhyme, imagery, symbolism, long shot, up shot and a full shot. In the title â€Å"The Road Not Taken† describes a journey that hasn’t been trekked upon; people chose the comfort of a common path to avoid obsticles of hardship and beyond the unknown. In the movie â€Å"The Wizard of Oz†, the hardship of deciding which road or path to take by choosing which pathway she will travel on the unknown. Embarking on the unknown; in the poem The Road Not Taken, the author uses rhyme to make it easier or clearer for the reader to contemplate. â€Å"Two roads diverged in a yellow wood, and be one traveller long I stood. † In â€Å"Two roads diverged† it was offering us a choice on which path to stride on, by illustrating â€Å"yellow wood† it characterizes the road as cautious. â€Å"And be one traveller long I stood† one traveller alone, no companion, own choice, uncertainty of which path to voyage on. Therefore the uncertainty is the obsticle of hardship of his journey. Furthermore in the movie, The Wizard of Oz we distinguish Dorothy and Toto embarking on their journey. In the long shot Dorothy and Toto illustrate the extensive road ahead of them. It also shows the solitude of Dorothy that she’s got nowhere left to go apart from running away. The baggage in her hand emphasizes that she’s taken everything she owned and not returning home. Low modality demonstrates the gloominess of the journey ahead. In relation to ‘The Road Not Taken’ and ‘The Wizard of Oz’ both texts, illustrate solitude, hardship, beyond the unknown and the uncertainty of choice. Embarking on the unknown; in the poem ‘The Road Not Taken’ the author uses imagery to illustrate the choice between the different paths. The unknown is there to explore. â€Å"Then took the other, as just as fair, and having perhaps the better claim, because it was grassy and wanted wear. † In ‘Then took the other just as fair’ illustrates to us that the author portrays the rare choice of which path he chose to take. ’And having perhaps the better claim’ the author is certain that he’s made the right choice. ‘Because it was grassy and wanted wear’ the imagery described as the grass has never been tread on or hasn’t been walked on; undisturbed. Therefore the text symbolizes the choice of journeys undertaken prior. Furthermore in the movie ‘The Wizard of Oz’ we observe Dorothy, Glinda and the wicked witch of the west. In the full shot we establish that Dorothy’s house has landed on top of the wicked witch of the east. The witch of the west approaches to save the ruby shoes but they are mysteriously positioned on Dorothy’s feet. The witch cautions Dorothy that there will be vengeance. In the full shot we observe Dorothy’s face that she’s petrified. The full shot demonstrates emotions on the characters face. In the background the munchkins are laying flat on the ground terrified from the witch after the witch’s journey flying. In relation to â€Å"The Road Not Taken† and â€Å"The Wizard of Oz† in both texts we establish the uncertainty of choice chosen and the different journey’s they embark upon. Embarking on the unknown; the author uses symbolism to illustrate the colour of his journey. â€Å"And that morning equally lay, in leaves no step had trodden black. † In ‘leaves o step had trodden black’ this portrays that no living being had ever walked upon this path before due to the fact that the black is symbolising gloominess and depression. Therefore, again the uncertainty of the unknown is the obsticle of the journey he’s embarking upon. Furthermore, in the movie â€Å"The Wizard of Oz† we establish the flying monkeys in the air with Dorothy in their arms. The upshot was used to illustrate to us the length and height they flew up from the ground to emphasize to the viewers that they should be fearful of them. The dull use of colours focuses on the darkness the witch and the monkeys originate from. The monkeys disrupt Dorothy’s journey which she was so close to getting to her destination. In relation to both texts we distinguish the interruption of the journey, the gloominess of the different types of journey you embark upon. In conclusion to these two texts we establish that journeying upon the unknown can position you in a situation you don’t want to be placed in. Also the hardship and the uncertainty of choice upon the voyage and the solitude of both characters in both texts are demonstrated throughout the mission. Furthermore we learn that different types of dangers and obsticles can interrupt the journey you are embarking upon.

The Dangers of Censorship in High School Essay - 2591 Words

The Dangers of Censorship in High School Every day well meaning parents, concerned members of society, and Christian activist groups across the country fight to censor the literature that is being taught in high school classrooms. The word censorship carries all types of implications and angles; it involve s a denial of an authors right to guaranteed freedoms of expression. However, as it relates to education, this issue goes a great deal deeper than the standard First Amendment argument. In attempting to ban certain types of literature from the classroom, censors are taking away the rights of teachers to prepare students for a reality that their parents do not seem to think will ever affect them. They likewise deny students the†¦show more content†¦Kristol (I 972) claims that very few words of real merit ever were suppressed (p. 649). This is a difficult statement- to agree with because among the literary giants that have been repeatedly censored are Harper Lees To Kill A Mockingbird, Anne Franks Diary of a Young Girl, and John Steinbecks Of Mice and Men and The Grapes of Wrath. Mark Twains Huckleberry Finn has been frequently attacked on the basis of racial prejudice. J. D. Salingers The Catcher in the Rye, the coming-of-age novel loaded with profanity, leads all of these as far as censorship votes are concerned (Donelson, 1997). ) While these and hundreds of other books continue to show up on ban lists in libraries across the country, activists like Kristol (1972) have asserted that in the U.S., censorship has to all intents and purposes ceased to exist (p.645). Censorship in the classroom is about control. Gardner (1997) came to understand this concept when he used book burning to make a point to his class while they were studying Fahrenheit 451. He and his students burned some books, which were previously intended for disposal, to bring to life the focus that Bradbury makes on the subject in the novel. His afternoon classes came in, having heard about the activity in the hallways, excited and full of adrenaline at the thought of participating.Show MoreRelatedCensorship and Material Selection Policies Essay863 Words   |  4 Pagesthat they are morally objectionable by the standards applied by a censor. It has been like this for ages. As long as someone has something to tell, another will be there to try and prevent them. Schools have been doing this for quite a while now and there is a need to stop it. Censorship of books in schools should not be allowed as many students will never get to experience classic literature if not exposed to it early on. Intellectual Freedom is the right of every individual to both seek and receiveRead MoreInternet Censorship Essay example968 Words   |  4 Pagesas well as entertainment. 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