Mapping the moral compass
Audencia’s Jean-Luc Castro offers an in-depth guide to teaching ethical decision-making at business school, outlining the use of a step-by-step framework and the value of taking a case-study approach
For instance, I once observed a colleague with whom I share a good rapport engaging in online betting on their work computer during office hours. Our company explicitly prohibits this activity in its internal regulations, something that we both agreed to when we first joined. Now I find myself faced with a dilemma: should I confront my colleague and ask them to cease this behaviour? Should I report the situation to my superior? Alternatively, should I seek advice from another colleague or a trusted outsider? Are there any other viable courses of action? This example shows that an ethical dilemma, beyond the embarrassment it causes, also calls on us to exercise our free will. Since several types of action are possible and none of them are self-evidently the best or even fully satisfactory, we must take the time to explore the decision-making options available in greater depth. Indeed, the act of stepping back from the situation to reflect on our options may reveal new possibilities for action that a rapid or emotional reaction would not have made possible. The implications here are what led scholars to look for a systematic method for conducting this reflection and a number of guidelines were developed towards the end of the last century, among which the American Accounting Association’s (AAA) model of ethical decision-making is one of the best known. It follows, therefore, that ethical decision-making ultimately requires two levels of knowledge: a theoretical knowledge of factors that influence a decision-maker when deliberating and a practical methodology that helps a decision-maker to assess the situation, identify room for manoeuvre and make a conscious decision in favour of the lesser evil or the relative good. It is this dual approach that is often the focus of teaching ethical decision-making in business and management schools; the AAA’s practical framework is detailed in the boxout on page 29.
B usiness ethics emerged as an academic discipline in the early 1980s and ethical decision-making quickly went on to become one of the field’s dominant themes. Writing in the late 1980s, Thomas Jones, John Rest and Linda Trevino reasoned that organisational decision-makers face moral problems that require reflection before they can decide how to overcome them. These authors proposed models that seek to determine the individual and contextual factors that influence this process of deliberation and its outcome, ie the decision ultimately taken. One factor that impacts how these problems are solved is the decision-maker’s moral maturity, or moral development, according to an Academy of Management Review paper from Trevino. Similarly, staff familiarity with the moral standards set by an organisation has a favourable influence on the way a problem is resolved, as these provide a point of reference and support for the formulation of a decision. The ethical dilemma There are, of course, different types of moral problems that a decision-maker may encounter. Central among these is the ethical dilemma; a problem of moral difficulty that is characterised by the absence of an optimal solution. This means that someone or something precious must be sacrificed, whatever the decision‑maker’s final choice. It is precisely the awareness of this situation that gives rise to the feeling of a dilemma.
26 Ambition • ISSUE 2 • 2025
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