MBA作业-商业伦理理论：绝对与相对。本文是一篇留学生MBA作业范文，主要内容是讲述商业道德是对商业活动所引发的道德困境和问题的批判性研究和分析。这个介绍性研讨会将包括对实际案例研究的讨论，以及一些伦理理论的基础。这篇作业以讨论为基础的形式旨在通过让学生有机会思考和辩论他们在商业活动中可能面临的各种道德问题来鼓励学生的道德素养。商业道德是一般道德的一个应用分支，必须从哲学的角度来研究。这是因为道德是道德原则的一部分；我们不懂哲学就不会懂道德。下面就是这篇留学生MBA作业范文的全部内容，供参考。
Introduction to Business Ethics:商业道德简介
Business ethics is the critical study and analysis of the ethical dilemmas and issues that are raised by business activity. This introductory workshop will include discussions of practical case studies as well as some grounding in a number of ethical theories. The discussion-based format is designed to encourage ethical literacy in students by allowing them the opportunity to think about and debate the sorts of ethical problems they may face in the world of commercial activity.Business ethics is an applied branch of general ethics must be studied from the perspective of philosophy. This is because ethics is a part of moral principles; we will not know ethics without being philosophical.
Development and background of theoretical ethical approaches 理论伦理方法的发展和背景
Ethics have been part of medicine from the beginning. Some statements in the Hippocratic Oath deal with professional medical ethics. Ibn Sina wrote about ethics. Concern with ethics in the past was not as intensive as it is at the moment. It was assumed that physicians would be ethical and moral in their work and this was true to a large extent because religiosity was a leading characteristic of life in the past. Towards the last quarter of the 20thcentury ethical considerations became a major concern for two reasons. The first reason is that developments in medical technology gave rise to problems such as life-support, in-vitro fertilization and others that had moral dimensions.
伦理从一开始就成为医学的一部分。希波克拉底誓言中的一些陈述涉及职业医学道德。伊本·西纳撰写了有关道德的文章。过去对道德的关注不如现在那么强烈。人们认为医生在工作中是合乎道德的，这在很大程度上是正确的，因为宗教信仰是过去生活的主要特征。在20世纪的最后一个季度，出于两个原因，道德考量成为人们关注的主要问题。第一个原因是医疗技术的发展导致了诸如生命支持、体外受精和其他具有道德层面的问题。
European ethics is defined as various ways of understanding and examining the moral life. The approach to a moral problem in medicine is determined by the background culture, philosophy of life and worldview. There are three European approaches to ethical analysis: normative or practical, and non-normative ethics. The normative is what ought to be done. Applied ethics is what most people do. It seeks to find practical solutions to actual problems without necessarily theoretical considerations. Non-normative ethics tries to establish factually what the actual situation is. Non-normative ethics is a description of what is going on. It may also be related to language, concepts, methods, and meanings. (Sr., 2001)
欧洲伦理被定义为理解和审视道德生活的各种方式。医学道德问题的解决方法取决于背景文化、生活哲学和世界观。欧洲有三种伦理分析方法：规范或实用伦理和非规范伦理。规范是应该做的。应用伦理学是大多数人所做的。它寻求实际问题的实际解决方案，而不必考虑理论问题。非规范伦理试图真实地确定实际情况。非规范伦理是对正在发生的事情的描述。它也可能与语言、概念、方法和意义有关。
Business ethics is the attitude and ways in which a business is formed and the way in which a business deal with the world. Many businesses behave in divert or different ways depend on the way it’s formed by the owners of the business. Business ethics can be described as principle and standard that is guiding behaviour of people in the business. Many business have different reputation depends on the ways in which they are formed some business have bad reputation while some have bad reputation. Some businesses are formed for money making venture while some are formed because they want to make money and at the same time want to give its customers maximum satisfaction. The way in which a business is formed brings about ethical behaviour. Ethics is a set of moral principles that a business should follow and values that a business should embraced in order for a business to be successful. Most business should have a code of ethics in order for the business to have a principle guiding the business so that the business can be flourishing. (Matten, 1997)
商业道德是企业形成的态度和方式，以及企业与世界打交道的方式。许多企业的行为方式或不同方式取决于企业所有者形成的方式。商业道德可以被描述为指导企业中人们行为的原则和标准。许多企业的声誉取决于其形成的方式，有些企业的声誉很差，有些企业声誉很差。有些企业是为了赚钱而成立的，而有些企业是因为他们想赚钱，同时又想给客户最大的满足感。企业的形成方式带来了道德行为。道德是一个企业为了成功而应该遵循的一套道德原则和价值观。大多数企业都应该有一个道德规范，以便企业有一个指导企业的原则，从而使企业能够蓬勃发展。
Compare and contrast absolute and relative ethics.比较和对比绝对伦理和相对伦理
Absolute and relative ethics:绝对和相对伦理
Personal and cultural values are relative in that they differ between people, and on a larger scale, between people of different cultures. On the other hand, there are theories of the existence ofabsolute values,which can also be termednominalvalues(and not to be confused with mathematical absolute value). An absolute value can be described as philosophicallyand independent of individual and cultural views, as well as independent of whether it is known or apprehended or not.
个人价值观和文化价值观是相对的，因为它们在不同文化的人之间以及在更大的范围内是不同的。另一方面，有绝对值存在的理论，也可以称为名词值（不要与数学绝对值混淆）。绝对价值可以被描述为哲学上的，独立于个人和文化观点，也独立于它是否为人所知或理解。
Relative value may be regarded as an ‘experience’ by subjects of the absolute value. Relative value thus varies with individual and cultural interpretation, while absolute value remains constant, regardless of individual or collective ‘experience’ of it.
相对价值可以被绝对价值主体视为一种“体验”。因此，相对价值随个人和文化的解释而变化，而绝对价值则保持不变，而不管个人或集体的“经验”如何。
In absolute ethics the belief that there is only one truth and code of conduct which people generally belief in, which everyone obey and is the truth and everyone must obey it and people must be aware of it. The general belief is that there is a universal moral standard. There is difference between what is right and wrong.
在绝对伦理中，人们普遍相信的只有一个真理和行为准则，每个人都遵守，这是真理，每个人必须遵守，人们必须意识到这一点。人们普遍认为有一个普遍的道德标准。正确与错误是有区别的。
In relative ethics the belief of relative ethics is base on the fact that there is only single moral standard which applies to all human being. The moral ideas and belief of human being differ from one another and also people belief in different part of the world is also different from one another which show that there is no stable moral standard in the world. Relative ethics say there is no universal moral standard in the world. The relative ethics says that there is no difference between what is right and what is wrong. (Tibor, 1978)
在相对伦理中，相对伦理的信念是基于这样一个事实，即只有一种适用于所有人的道德标准。人类的道德观念和信仰彼此不同，世界不同地区的人们的信仰也彼此不同，这表明世界上没有稳定的道德标准。相对伦理学认为世界上没有普遍的道德标准。相对的伦理学认为，什么是对的，什么是错的，没有区别。
Ethical issues which can affect the operational activities of business:可能影响企业经营活动的道德问题：
Ethics refers to a prescribed or accepted code of conduct. Ethical issues are a set of moral values that need to be addressed while carrying out business. Businesses operate in a society that is structured around moral values. Therefore, when conducting its operations, a business has certain responsibilities which are to provide the society with quality goods and services that will improve the people’s living standards.
伦理是指规定的或公认的行为准则。道德问题是在开展业务时需要解决的一系列道德价值观。企业在一个围绕道德价值观构建的社会中运作。因此，在开展业务时，企业有一定的责任，即向社会提供优质的商品和服务，以提高人民的生活水平。
In order to survive, a business needs to maintain its customers. Product packaging is one way of ensuring a business maintains its existing customers and also acquire new customers. Some companies are known to allow underweight packaging of products which are then highly priced and this is a rude way ofincreasing profits. However this negative trend will affect the business in the long run as customers will eventually come to learn that they are being swindled. In an attempt to boost sales, some businessmen adapt promotional methods that mislead customers as the message conveyed may not give the exact details of the product. Businesses should desist from increasing prices without valid reasons. In doing so, they will be taking advantage of the customer and this is unethical. Businessmen should also desist from taking part in corrupt practices such as selling low standard goods while bribing government officials in order to continue operating. Entrepreneurs should consider the effects of their activities on the society they serve.
为了生存，企业需要维护其客户。产品包装是确保企业维持现有客户并获得新客户的一种方式。众所周知，一些公司允许产品的包装过轻，而这些产品的价格很高，这是一种粗暴的增加利润的方式。然而，从长远来看，这一负面趋势将影响业务，因为客户最终会了解到他们正在被骗。为了提高销量，一些商人采用了误导顾客的促销方法，因为传达的信息可能没有给出产品的确切细节。企业应在没有正当理由的情况下停止涨价。这样做，他们会利用客户，这是不道德的。商人也应该停止参与腐败行为，例如销售低标准商品，同时贿赂政府官员以继续经营。企业家应该考虑他们的活动对他们所服务的社会的影响。
In the long run, wrong dealings and corruption will tarnish the image of the business and have a negative effect on sales. Business people ought to comply with the law requirements and observe laid down principles of morality in their dealings. They should seriously consider expectations of the community they serve. (Nyabwa, 2010)
从长远来看，错误的交易和腐败会玷污企业的形象，并对销售产生负面影响。商业人士应该遵守法律要求，在交易中遵守既定的道德原则。他们应该认真考虑他们服务的社区的期望。
Business objectives are affected by the ethical consideration 商业目标受到伦理考量的影响
Ethical Consideration:伦理考量
Ethical considerations help a business to achieve its aims and objectives of the business. Ethical considerations is very important in a business when business are done ethically the business will be profitable and meet the expectation of its stakeholders. For instance a good example is child labour in some cloth retailer in the United Kingdom where the production plant is in Asia, the workers are paid below the minimum wages and also subject to poor working conditions. This is noted to be unethical to business and to workers who are being paid below the minimum wages because according to the labour law, all workers must be paid minimum wage and when workers are paid below the minimum wages it is termed to be unfair. The following are the business objectives.
伦理考量有助于企业实现其目标。道德考量在企业中非常重要，当企业以伦理学的方式开展时，企业将盈利并满足利益相关者的期望。例如，一个很好的例子是，在英国的一家布料零售商，那里的生产工厂位于亚洲，工人的工资低于最低工资，工作条件也很差。据指出，这对企业和工资低于最低工资的工人来说是不道德的，因为根据劳动法，所有工人都必须获得最低工资，当工人的工资低于最低薪资时，这被称为不公平。以下是业务目标。
Profitability:盈利能力
The aims and objectives of every business is to make profit although some organisation are formed for charity purpose but most business are formed because they want to make profit and meet the demand of its customers at all time.
每个企业的目标和目的都是为了盈利，尽管有些组织是为了慈善目的而成立的，但大多数企业之所以成立，是因为它们希望盈利并随时满足客户的需求。
Ethical and social responsibility:伦理和社会责任
The purpose of every business objective is based on the belief and how to make its environment friendly to customers and safe. Some business also belief to take care or provide for the less privilege in our society especially the disabled who need special care, for instance in the UK the government provide special disable toilet for all the disable and they can make use of the toilet in all the public places.
每一个商业目标的目的都是基于这样的信念，以及如何使其环境对客户友好和安全。一些企业还相信，在我们的社会中照顾或提供较少的特权，特别是需要特殊照顾的残疾人，例如，在英国，政府为所有残疾人提供特殊的残疾人厕所，他们可以在所有公共场所使用厕所。
Meet the stakeholder’s expectation:满足利益相关者的期望
Every business is formed by people who are responsible for the affairs and who has interest in all the activities of the organisation. There are various stakeholders who are part of the success and management of every business in an organisation. For examples, customers, suppliers, employees, shareholders and communities are all stakeholders in an organisation who contribute to all the activities in an organisation. The aims of every business are to meet the expectation of all the stakeholders because they are part of the decision maker and they contribute to the success of the business.
每一项业务都是由负责事务并对组织的所有活动感兴趣的人组成的。组织中的每一项业务的成功和管理都有不同的利益相关者。例如，客户、供应商、员工、股东和社区都是组织中的利益相关者，他们为组织中的所有活动做出贡献。每一项业务的目标都是满足所有利益相关者的期望，因为他们是决策者的一部分，他们有助于业务的成功。
Sales Growth:销售增长
The aims of most business are to increase its sales. Expand and open more branches and make names because there are so many organisations that are competing with one another so most organisation want to offer the best customers service to all its customers and offer good customers satisfaction to all its customers all time because of strive market competition. (McDonald, 2003)
大多数企业的目标是增加销售额。扩大并开设更多的分支机构，并使其名声大噪，因为有太多的组织正在相互竞争，所以大多数组织都希望为其所有客户提供最佳的客户服务，并始终为其所有的客户提供良好的客户满意度，因为市场竞争激烈。
Implications of business and its stakeholders to operate ethically 企业及其利益相关者道德经营的含义
Ethical Business:商业道德
Ethical enterprises do more than simply provide goods and services for customers. They also make a real contribution to the communities in which they operate by: 道德企业不仅仅是为客户提供商品和服务。他们还通过以下方式为所在社区做出了真正的贡献：
creating employment and job security 创造就业和就业保障
providing products that give consumers good value for money 为消费者提供物超所值的产品
contributing to creating a more caring and cared-for community (Fishers, 2001) 有助于创建一个更加关爱和关爱的社区
All businesses have a number of stakeholder groups, each with different interests in what the business does. Business owners – perhaps the key stakeholders – want good financial performance from their investments. Business managers know that it is their first responsibility to deliver good financial results. However, while it was always acknowledged that businesses exist in a diverse social, economic and political environment, today it is also accepted that a business should be managed with the interests of all stakeholders in mind.
所有企业都有许多利益相关者群体，每个群体对企业的业务有不同的兴趣。企业主——也许是关键的利益相关者——希望他们的投资获得良好的财务业绩。企业管理者知道，取得良好的财务业绩是他们的首要责任。然而，尽管人们一直承认企业存在于一个多样化的社会、经济和政治环境中，但今天人们也承认，企业的管理应考虑到所有利益相关者的利益。
Stockholder:股东
Stockholders are owners of the company. Stockholders invest money into a company and expect the highest return possible. Stockholders want managers to do everything possible to maximize returns, and that means cutting costs and raising revenue. Stockholders are generally averse to any measure that raises costs, unless it also increases the profit margin. Stockholders want all profits to be passed on to them, but the company itself may want to save those profits for any downturns.
股东是公司的所有者。股东向公司投资，期望获得最高回报。股东们希望管理者尽一切可能实现回报最大化，这意味着削减成本，增加收入。股东通常反对任何提高成本的措施，除非这也会提高利润率。股东们希望所有的利润都能转嫁给他们，但公司本身可能希望将这些利润留到经济衰退时。
Suppliers and Customers:供应商和客户
Holding on to supplier payments as long as possible damages relationships with those suppliers, but it may add interest to the money in the bank, therefore increasing company profits and stockholder returns. Suppliers expect loyalty. Companies may choose cheaper products or parts from suppliers that may not be the same quality, but will be lower cost. Customers do not want inferior products, but they are price sensitive and want savings passed on to them.
尽可能长时间拖欠供应商款项会损害与这些供应商的关系，但这可能会增加银行存款的利息，从而增加公司利润和股东回报。供应商期望忠诚度。公司可能会从供应商那里选择更便宜的产品或零件，这些产品或零件可能质量不一样，但成本会更低。客户不想要劣质产品，但他们对价格敏感，希望将节省的钱转嫁给他们。
Employees and Society:员工和社会
Giving pay raises or paying severance pay reduces the profits of the firm, therefore reducing the stockholders’ returns on their investment. Employees expect raises and bonuses when the company is profitable. Outsourcing labour to other countries affects both employees and society negatively, especially if the other country encourages child labour or poor wages. Outsourcing also causes distrust, decreased motivation and low morale in employees. (Smith, 2007) Task 3
加薪或支付遣散费会降低公司的利润，从而降低股东的投资回报。当公司盈利时，员工期望加薪和奖金。将劳动力外包给其他国家对员工和社会都有负面影响，特别是如果其他国家鼓励童工或工资低。外包也会导致员工的不信任、动力降低和士气低落。
Role of company acting as moral agent:公司作为道德代理人的角色
Moral Agent:道德代理人
A moral agent is a being that is “capable of acting with reference to right and wrong”.A moral agent is anything that can be held responsible for behaviour or decisions. “It is moral agents who have rights and responsibilities, because it is moral agents whom we take to have choices and the power to choose”.If we do not believe that anything or anyone should ever be blamed or deemed responsible, then we are going against the idea of moral agency, and denying the concept of responsibilities and rights.
道德代理人是一种“能够参照是非行事”的人。道德代理人是对行为或决定负责的任何人。“是道德代理人拥有权利和责任，因为是道德代理人我们有选择权和选择权”。如果我们不认为任何事情或任何人都应该受到指责或被认为负有责任，那么我们就违背了道德代理的理念，否定了责任和权利的概念。
Role of Company:公司角色
When company is deemed a moral agent, it does not necessarily mean that they are successfully making moral decisions. It means that they are in a category that enables them to be blamed. If someone is unable to be blamed, then they do not have rights. Being a moral agent means that they can be held responsible for their decisions and behaviours, whether they are good or bad.
All of your business’s decisions, whether ethical or not, will affect the world, starting with your employees and your customers and extending to the larger community. Low wages will likely result in a low-skilled or unhappy work force. A poorly made or dangerous product could harm a customer. Monitor the short- and long-term effects of your business decisions to ensure your organization impacts the world in a positive way
当公司被视为道德代理人时，并不一定意味着他们成功地做出了道德决定。这意味着他们属于一个可以被指责的类别。如果某人不能被指责，那么他们就没有权利。作为道德代理人意味着他们可以对自己的决定和行为负责，无论是好是坏。
您的所有业务决策，无论是否合乎道德，都将影响世界，从您的员工和客户开始，并扩展到更大的社区。低工资可能会导致低技能或不快乐的劳动力。劣质或危险的产品可能会伤害客户。监控业务决策的短期和长期影响，以确保您的组织以积极的方式影响世界
In some sense, all members of an organization are responsible for the effects of its initiatives. But top-level managers often have access to information that low-level employees do not, so they bear a larger portion of responsibility for the organization’s decisions. Low-rung employees have less knowledge and power, so they have less responsibility for the results of the organization’s actions. (Mack, 2009)
在某种意义上，一个组织的所有成员都对其倡议的效果负责。但是，高层管理者通常可以获得低级员工无法获得的信息，因此他们对组织的决策承担更大的责任。低级别员工的知识和权力较少，因此他们对组织行动的结果承担的责任也较少。
Development of the mechanism for achieving employee involvement and empowerment 开发实现员工参与和赋权的机制
Employee involvement is a philosophy practiced by companies that gives their employees stake in decisions that directly affect their jobs, while employee empowerment is a corporate structure that allows non-managerial employees to make autonomous decisions. Each one is a distinct practice and is usually mutually exclusive to one another, though the benefits can be similar.
员工参与是公司实践的一种理念，它让员工参与直接影响其工作的决策，而员工赋权是一种允许非管理层员工自主决策的公司结构。每一种都是不同的实践，通常相互排斥，但好处可能相似。
The main benefits of employee involvement and empowerment are enhanced morale, more productivity and innovation. 员工参与和赋权的主要好处是提高士气、提高生产力和创新。
Enhanced Morale:增强士气
Involving employees in decisions and policy changes that directly affect their job, while empowering employees to be more autonomous, greatly improves morale at large. When employees are treated as an asset and their input is given consideration, confidence increases among every team member, and the company sees significant gains in different facets such as productivity and loyalty.
让员工参与直接影响其工作的决策和政策变更，同时增强员工的自主性，极大地提高了整体士气。当员工被视为一种资产并考虑到他们的投入时，每个团队成员的信心都会增加，公司会在生产力和忠诚度等不同方面看到显著的提高。
Improved Productivity:提高生产力
Employee involvement and empowerment translates directly into increased productivity. Employees with an investment in the company’s best interest increase their role in the company, fostering a stronger work ethic.
员工的参与和授权直接转化为生产力的提高。为了公司的最大利益而投资的员工会增加他们在公司中的角色，培养更强的职业道德。
Innovation:创新
Employee empowerment helps to cultivate innovation. Employees that have a stake in the company’s growth and sustainability will offer more ideas and problem-solving solutions when obstacles arise. Moreover, as the employee meets particular challenges or finds improvements in policies, procedures or products, it will foster growth and more critical and imaginative thinking. (Owen, 2001)
员工赋权有助于培养创新。与公司的发展和可持续性有利害关系的员工将在遇到障碍时提供更多的想法和解决问题的解决方案。此外，当员工遇到特殊挑战或发现政策、程序或产品方面的改进时，这将促进成长和更具批判性和想象力的思考。本站提供各国各专业留学生MBA作业代写或指导服务，如有需要可咨询本平台。