COLLEGE OF ACCOUNTANCY AND BUSINESS ADMINISTRATION

ETHICS

HUMAN WORK

DEFINITION OF WORK

 Work is defined as “any activity by man, whether manual or intellectual, whatever

its nature or circumstances; it means any human activity that can and must be
recognized as work, in the midst of all many activities of which man is capable
and to which he is predisposed by his nature, by virtue of humanity itself”.

THE SUBJECT OF WORK

 The fact that man was mandated by God to “subdue and dominate”, he is
actually ordered to be the agent of work. Being agent, man is the subject of work.
 Through work, man becomes more a human being, a person. He has to act as a
dynamic subject of work.

THE VALUE OF WORK

 The value of work is not to be gauged by the nature or kind of work.

 “The basis for determining the value of human works is not primarily the kind of
work being done but the fact that the one who is doing it is a person. The sources
of the dignity of work are to be sought primarily in the subjective dimension, not
in the objective one”.
 In our materialistic society today, people think the other way around. It is the type
of job that determine the value of a person- not his/her work as a human person
created in the “image” of God.
THE RIGHT OF MAN TO WORK

 If man is the subject of work, and no one else, it logically follows that he has the
right to it. If the man has the duty to sustain and promote his life, it necessarily
follows that he is entitled to work.
 The right to work is a call of human nature, hence, such right is based on natural
law.

MAN’S DUTY TO WORK

 If man has the right to work, so too he has the duty to do it. Duty follows right.
This is because work is precisely directed towards the promotion of life. Duty to
work is based on the right to live.

CAPITAL- LABOR ETHICAL RELATIONSHIP

 The owners or investors of an industry is referred to as capital; the hired workers

are referred to as labor.
 If capital exists, so must there be labor. Capital provides the material of
production; Labor provides the hands that manipulates such materials to fruition.

MINIMUM WAGE

 The minimum wage is the monthly or weekly pay of workers as prescribed by

law.
 That it is provided by law is not a guarantee that the wage is just and moral,
however. For what is legal is not necessarily moral.

A JUST WAGE

 A just wage is defined as the remuneration of workers, which is adequate to

support the wage-earner and, normally, his family in reasonable and frugal
comfort.
SOME CRITERIA IN DETERMINING WAGES

To determine the worker’s wage, the following factors are normally considered:

1. The nature of the work to be performed;

2. The qualification and capabilities of the applicant;
3. The amount of contribution of the workers to the firm;
4. The prevailing base standard of living in the community; and
5. The status of the firm/employer.

Pope John 23rd stressed that in determining the wages of the workers. He has
advanced the following points as guide:
1. The contributions of the individuals to the economic effort;
2. The economic state of enterprise within which they work;
3. The requirement of each community, especially as regard overall
employment; and
4. What concerns the common good of all people

WORK STRIKES

 Since workers have rights as workers, so they must have the right to make
strikes to protect and enforce such rights. The right to strike is granted by the
state and given only to organized labor.
 A strike is morally and legally granted to labor since there are only employers
who stubbornly refuse to grant legitimate demands of their workers.

For strikers to be legal and moral, the following conditions must be

fulfilled:

1. Strike must be used only as last resort;

2. There must be a just and adequate reasons;
3. The means are peaceful and lawful;
 4. The intended and expected outcome must outweigh the evil effects,
or at least proportionate to the; and
5. Permit must be granted by legitimate authorities prior to the strike.
 While labor has the right to make strike, the right of capital is
not to be abused or violated. Employers have also their right
to be protected and respected. For without capital, there is no
labor.

BASIC DUTIES OF WORKERS

1. Work with diligence, honesty and enthusiasm;

2. Love and enjoy your work;
3. Be able to contribute to the growth of the firm through efficiency;
4. Love and respect your employers, immediate superiors and fellow employees;
5. Help protect and promote the interest of the firm; and
6. Use peaceful and legitimate means in resolving conflicts with employers and co-
employee.

BASIC DUTIES OF EMPLOYERS

1. Respect the dignity of workers as persons and as “subjects” of work; never

treat them as mere “tools” for production.
2. Assign them task fit to their qualification and interest;
3. Give the commensurate wage, and pay them on time;
4. Recognize and appreciate their works. Reward those with outstanding
performance.
5. Protect and promote their well-being. Know their interests and problems.
6. Treat everybody equally; avoid favouritism and regionalism.
7. Develop their talent and skills; send them to seminars and trainings or even
scholarships, if any;
8. Promote to higher ranks and increase the wage of those deserving;
 9. Provide them opportunities for socialization and recreation; bring them to
educational and recreational field trips;
10. Give them time to exercise their religion on Sundays and holy days of
obligation;
11. Help them solve their family problems if you can; doing this will redown to work
efficiency;
12. Teach them how to spend wisely their money; encourage them to save for their
family;
13. Encourage them to organize a cooperative among themselves;
14. Have social interactions with them and befriend them; and
15. Provide a guidance and counselling program for them.

SOME BUSINESS PRICIPLES AFFECTING EMPOYEES

The “codes of ethics for business” framed by the bishops-businessmen’s

conference for human development, in its 1997 General assembly, has provided the
following principles in the interest of the employees:

The real meaning of work summarized as follows:

1. Work is a call for man to personhood;

2. Human work is a reflection of the creating act of God;
3. Through work, man becomes more a human being and;
4. Only man performs work; man is not object of work. Man is its
master; and
5. Man has the right in view of the support and promotion of his life.

Prepared by:
DENIA H. MARADDAG, MBA,MAEd,LPT
Instructor