APCO 1P50 Lecture Notes - Common Good, Performance Appraisal, Virtue Ethics

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Employees willing to seek advice about ethical issues. Employees feel prepared to handle situations that could lead to misconduct. Employees are not rewarded for success obtained through questionable means. Should be well-respected, senior-level manager who reports directly to the ceo. Ensures ethical procedures are put in place. Is responsible for key knowledge/contact person for ethical issues. Board oversees the organization"s business activities and management. Focuses employees on areas of ethical risk. Offers guidance for employees to recognize and deal with ethical issues. Helps employees avide by the law, follow necessary regulations, and behave in an ethical manner. Enacted in response to public outrage over several major accounting scandals. Section 404 requires that the ceo and cfo sign any sec filing to attest to its accuracy. Section 406 requires public companies to disclose whether or not they have a code of ethics and if any waivers to that code have been granted.

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