Sun Yat-Sen Management Review  2007/12
Vol. 15, 英文特刊 p.139-160
Faculty of Business Bond University, Australia , Department of Business Management National Sun Yat-Sen University, Taiwan.
在處理倫理議題時，非營利組織常常面對的是倫理兩難，無法在對或錯 之間做出簡單的選擇。當沒有顯見的方法來排列優先次序，且沒有前例可尋 時，倫理兩難的解決方案必須非常小心地考慮利益關係者的期望，使得決策 不但能解決當前的問題，也能與組織的使命、價值與倫理守則相吻合。作者 過去的研究曾探討三十七個非營利組織所經歷過的倫理兩難，發現他們亟需 一個可靠的方法來描述並解決所面對的倫理兩難。本論文用一個澳大利亞與 一個台灣的非營利組織案例，來解說要怎麼使用企業倫理縱效星圖(Business Ethics Synergy Star, BESS)(Robinson, et a1. 2007) 0 BESS 這個工具可以簡潔地描述組織所面對的倫理兩難，以利於逐步使用七個C的過程，來解決倫理兩難。(633404949345000000.pdf 93KB)
In dealing with ethical issues, non-profit managers are often faced with dilemmas that defy simple choice between right and wrong. When there is no obvious way of prioritizing responsibility, and no precedent to emulate, resolution of such dilemmas demands careful consideration of stakeholder expectations when looking at the ethical options, so that decisions satisfy not only the immediate problem but also align with the organization's mission, values and ethical code. This paper follows research that examined the types of ethical dilemmas experienced across thirty-seven non-profit organizations, where it was found that a reliable method for depicting and resolving dilemmas was needed. The paper uses two cases from non-profit organizations in Australia and Taiwan, to illustrate the use of the Business Ethics Synergy Star (BESS) (Robinson, et. al. 2007) - a technique that allows non-profit organizations to concisely depict a dilemma in order to then resolve it using a step-by-step process known as the Seven Cs.(633404949345000000.pdf 93KB)
business ethics, BESS, non-profit organiation
The notion that there exists a tool that can be used to resolve ethical dilemmas can have powerful implications for management and policy. In this fast-paced day and age it is sometimes all too difficult for managers to consider ethical implications. It has frequently been found that, when faced with a challenging business decision, the most expedient option is to simply ignore the ethical component. A working knowledge of BESS should give non-profit managers the confidence to tackle the decision more holistically by considering the ethical component, believing that it can be accommodated and even improve the resultant decision. Where ethical issues affect strategic direction, it is essential to consider them at the outset, as the ramifications of ignoring them only materialise at some future date, often with disastrous consequences that may threaten the very existence of the business or organisation. The same applies to policy in that there is a need to consider policy in the light of the needs of and effects on all stakeholders. As this is a daunting task it is common for policy-makers to take a more heavy-handed approach and simply issue a policy statement as a decree without appropriate stakeholder participation in the due process of policy formulation. The ability to apply the BESS model will ensure that policy makers are confident to correctly define and attempt to resolve the issues of concern. Furthermore, the use of the 7C approach will ensure that policy implementation is less likely to be fraught with objections and obstacles from both those affected by changes deemed necessary and those whose commitment is needed to effect the changes.