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1. The Effects of Moral Responsibility on Organizational Behavior
Luvon Hudson
North Carolina State University
2. Abstract
To think that all organizations behave morally responsible would be naïve due to the many
implications present in today’s 21st century workplace. This scholarly review contributes
exemplar’s knowledge and findings about the contextual or individual factors that influence
ethical actions, and incorporates theoretical and psychological aspects to understand the
correlation between moral responsibility and organizational behavior. The review presents the
various literary works’ viewpoints on the direct impact that ethics have on organizational
behavior, implications for the HRD practitioner, and suggestions on how to bridge the gap
between ethical decision-making and organizational behavior.
3. Introduction
The phrase “moral collapse” brings a long list to mind involving well-known cases of
unethical behaviors that have been seen in corporations to include American Airlines (deferring
aircraft maintenance), Halliburton (overcharging government contracts), Tyco International
(executive theft), Bayer (links to Josef Mengele’s Auschwitz human experiments) and
unfortunately, the list goes on. The effects of organizations acting morally irresponsible have
prompted the need to address the correlation between what effect this has on the behaviors of
employees. Hiriyappa (2009) provides one of the many definitions for Organizational Behavior
(OB) as the study and application of knowledge about how people, individuals, and groups act in
organizations.
As an HRD professional, it is important to ask what impact corporate moral
responsibilities have on employee behavior, what literature has to say about the relationship
between organizational behavior and acting socially responsible, and what are the common
implications for Human Resource Development (HRD) professionals who work in corporations
that face ethical dilemmas. These questions will be addressed in this paper, and a discussion
involving the impact that moral responsibility has on the actions of employees will be examined
to see how exemplars link social consciousness to decision-making within organizations. The
paper concludes with a push for the HRD professional to remain firm as they define socially
responsible actions, uphold expectations, and promote ethical policies and procedures to improve
social welfare for organizations.
Organizational Behavior
Austin, Casella, and Wilder (2009) also define Organizational Behavior as the application
of behavioral principles to individuals and groups in business, industry, government, and human
4. service settings. This element of human resources development stems from the field of applied
behavior and involves both the application and production of socially significant change in
human behavior (Austin et al., 2009, p. 202). Early studies conducted by OB behaviorists found
that human behavior could be changed for the better with the use of operant principles (Austin et
al., 2009, p. 203). The issue with operant principles is that they hold subjectivity on what is
deemed to be morally responsible in today’s society.
Therefore, OB has been stretched to understand what influences moral or immoral
decision making in organizations have on the behaviors of employees. The HRD professional
can use OB applications by engaging components of behavioral analysis to isolate, analyze, and
modify societal events that have direct impact on how employees behave within the
environment.
Business Ethics
Business ethics can be viewed in terms of corporate social responsibility (CSR), Hatcher
(2002) provides one of the many definitions for CSR as being the ethical responsibilities
business has to society that extend to behaviors and outcomes beyond what are required by laws
and regulations (Hatcher, 2002, p. 98). Brenkert (2010) denotes the purpose of business ethics as
providing ethical insight and guidance to individuals in business, businesses as organizations,
and to society (Brenkert, 2010, p. 703). This guidance is necessary as there is a direct
relationship between the organization and the behaviors of those within it, which creates the need
to set standards on acting socially responsible. Organizations should incorporate training
focused on providing ethical foundations and frameworks for employees so that the most morally
responsible decisions are made when faced with ethical dilemmas. The results from ethics
training could vastly improve clarity in understanding what the organization upholds as being the
5. moral standards to be practiced by all from the top down. Therefore, it is important for leadership
to take a stance in setting the directives for OB within the workplace. Avery and Palanski
indicate that both the traits and behaviors of the leader’s proactive behaviors can encourage
ethical action of followers (Avery & Palanski, 2011, p. 573). Modeling leaders within the
organization is not implicitly or explicitly the sole means for ensuring that ethical decision
making will be exhibited by all individuals and theorists have put the culpability on the
individual level. There is a complex relationship between social structure and individual action
that is central to moral collapse (and) demands an approach that integrates both the broader
social context in which it occurs and the beliefs and choices of the individuals involved
(Lawrence & Shadnam, 2011, p. 380). This suggests a level of autonomy where each employee
ultimately dictates how to behave within the environment. There are many components involved
that impact employees’ behaviors when faced with ethical dilemmas and therefore, the focus
should shift to examining factors that attribute directly to what produces ethical and unethical
behavior at the individual levels as well.
Ethics’ Impact on Organizational Behavior
When the ethical climate lacks clarity or fails to be positive, there is little doubt that the
result will often yield in ethical behavior. It is critical for organizations to set morally
responsible standards in place to ensure the best behaviors within the organization will exist.
After all, positive or negative behaviors have to start from somewhere. Could organizational
behavior (ethical or unethical) stem from theoretical approaches involving human interactions
that result from how people socialize within organizations?
Positive Behaviors
6. Trevino (2010) poses a very similar question that aided in crafting this scholarly review
asking, “Why do people do bad things to other people? And, why do some people do
extraordinarily courageous things? People are complex beings in general and it becomes
difficult to understand why some behaviors are chosen over others which yield to the complexity
of linking explicit “causes-and-effect” about why behaviors, moral or immoral, are acted upon
within organizations. Ethisphere, a research-based firm dedicated to the creation, advancement,
and sharing of best practices in business ethics, corporate social responsibility, anti-corruption
and sustainability reports each year the top corporations that have exhibited positive ethical
actions both internally and externally using the criteria of companies that truly go beyond
making statements about doing business “ethically” and translating those words into action. The
honorees each year are awarded the title based on leadership sustaining ethical actions in their
business practices. Corporations that hit the 2011 list included Gap, UPS, Adidas, Ford Motor
Company, Ebay, Johnson Controls, Microsoft, and Whole Food Markets among many others that
made the 110 honoree list (http://ethisphere.com/past-wme-honorees/wme2011/). These firms
hold morally responsible behavior very high on their list suggesting the importance of acting
ethical as well as presenting an outward reputation that could aid tremendously for establishing
ethical climates and successful business outcomes.
Setting positive ethical climates have a direct effect on how individuals within the
organization exhibit morally responsible behaviors. This can be seen in cases in which the
organization chooses to do the right thing out of being socially responsible or relate ethical
actions to improving business functions. The correlation between positive business ethics and
organizational behavior provides benefits for all involved. Many studies show concrete benefits
resulting from various aspects of ethical behavior. Verschoor’s article, “Ethical Behavior Brings
7. Tangible Benefits to Organizations,” notes that good corporate citizenship improves employee
relations and results in human resources benefits. The factors identified include more effective
recruitment, higher retention, better morale, loyalty, motivation, and productivity. Verschoor
(2001) also indicates that good corporate citizenship enhances business performance, particularly
improves competitive advantage, higher financial returns, and better reputation
(http://www.allbusiness.com).
A supporting example of promoting ethical behaviors in organizations is found in the
Journal of Business & Economics Research that showcases Waste Management, Inc. a solid
waste and disposal company that was fined several years ago $2 million for antitrust violations
and another $12 million for violation of pollution ordinances. Waste Management is working
hard to establish a culture of ethical business behaviors. The company developed a code of ethics
and established training programs to ensure employees understood exactly what the company
expected of them when faced with ethical issues. According to the article, employees are
continually reminded that the characteristics of fairness, honesty, integrity, and trust lead to a
marketplace reputation of delivering high levels of value to customers. Because of this reputation
the company has resulted in gaining a high level of satisfaction and loyalty among the
company’s customers (Matulich & McMurrian, 2006, p. 17).
Another socially responsible instance that spawned internal positive employee behavior
was shown in Home Depot’s actions. Home Depot is the world largest retailer of do-it-yourself
products for the home. The company has been commended for its ethics training workshops for
employees. A key component of the company’s business philosophy is that when “employees
believe in the ethical correctness of their workplace arrangements, their employer gains their
support and loyalty.” This employee loyalty has translated into high levels of customer value
8. based on customer satisfaction and loyalty. This employee loyalty is important in the delivery of
customer value. Home Depot is proof that when employees value the relationship with an
organization, the employee loyalty that results is passed on to customers because of more
positive relationships between employees and customer (Matulich & McMurrian, 2006, p. 17).
Ultimately the actions in both examples showcase the organizations’ concerns for
promoting effective employee-organization relationships by linking ethical corporate behavior to
positive business outcomes. Verschoor, Matulich, and McMurrian indicate the impact that setting
ethical climates have on prompting positive behaviors within organizations; however, not all
corporate entities think there is a need to establish parameters around acting morally responsible
nor do all individuals react positively when faced with solidarity or decide to act autonomously
within unethical environments.
Negative Behaviors
Research on unethical behavior in organizations has noted a number of reasons
employees may engage in certain acts: to benefit themselves, to retaliate against or harm the
organization, or to harm coworkers. Some theorists contend that individuals who strongly
identify with their organization may choose to disregard personal moral standards and engage in
acts that favor the organization, possibly even at the expense of those outside it (Bingham et al.,
2010, p. 769-770). In many cases, the need to have a strong organization identification or
belonging may induce employees to ignore their personal ethical standards involving norms,
beliefs, or personal values, and engage in behaviors that aid the organization instead. A closer
look at social theories that have supported reasons to why employees turn a blind eye to acting
ethically can be seen in social identity and social exchange theories.
9. According to social identity theory, organizational identification provides the social
context for how people behave. Employees regulate their behavior to satisfy their positive
association and membership with their organization, and they behave in ways intended to
maintain or enhance the positive self-image of being affiliated with their organization (Bingham
et al., 2010, p. 770). In cases that involve conforming to the organization’s internalized ethical
principles stand the potential of trumping everything even when the behavior perceived to be
correct is wrong causing individuals within the system to put aside positive moral values, norms,
and beliefs just to hold on to a strong sense of identification.
Another theory that links moral decision making with unethical behavior can be
explained through the social exchange theory that proposes that quality relationships develop
through the exchange of resources between two parties. This principle is based on the norm of
reciprocity, which states that individuals generate obligations to return beneficial behavior to an
organization with which they feel a strong membership. Reciprocity norms provide standards of
behavior between employees and organizations (Bingham et al., 2010, p. 770). This theory
suggests that individuals have a strong desire not only to identify with the organization but also
have a strong obligation of commitment and membership.
Examining OB and social identity and social exchange theories are just two linkages that
show the impact that moral responsibility has on the actions of employees and how social
consciousness influences decision making within organizations. What happens when the
unethical behaviors are not spawned from that of the individual, but from the employer instead?
There are organizations in certain industries that tend to behave unethically and have cultures
that encourage their members to select unethical acts. The unethical practices become mere
standards that create a culture known for operating unethically and therefore attract employees
10. who behave in similar manners. To support this statement, an article found in the Journal of
Business Ethics, indicates that organization's culture also can predispose its members to behave
unethically providing research that has found a relationship between organizations with a history
of violating the law and continued illegal behavior as well as some firms selectively recruiting
and promoting employees who have personal values consistent with illegal behavior
(http://construct.haifa.ac.il/~danielp/soc/sims.htm). This indicates that firms may socialize
employees to engage in illegal acts as a part of their normal job duties.
Unfortunately, the texts did not give black or white answers, but instead provided gray
areas involving relativism as potentially being another culprit of why unethical actions exist in
organizations. Relativism is the view that no objective moral standard is possible, the issues of
right and wrong are personal and subjective, and the ethical decisions are made by each person
for him or herself without the danger of being wrong (Ruggiero, 2003). Unfortunately, this
internalization of ethical standards has resulted in the moral collapse of organizations, and
requires individuals to step up to Ruggiero’s challenge of fully shifting from current unethical
behavior to ways in which one should act involving morally responsible actions.
Implications for HRD Practitioner
The HRD professional has become increasingly involved in assisting organizations to
meet economic and employee development objectives, but are now faced with the challenges of
meeting ethical goals within today’s 21st century workplace. Do HRD professionals set the tone
for ethics within the workplace? Many would say yes, it is yet another hat that the HRD
professional is required to wear. It is imperative to understand what needs to be addressed where
ethics are concerned. McLean (2001) highlights the difficulty that is always encountered when
discussing ethics, due to the lack of understanding how ethical behavior should be defined
11. (McLean, 2001, p. 220). It would be ideal to follow the Golden Rule’s guidelines of, “do unto
others as we would have them do unto us,” however McLean (2001) says this possesses too
much ethnocentricity indicating that the potential narrowness of ethics is one of the motives for
developing codes of ethics or ethical guidelines supported by a professional group (McLean,
2001, p. 220). This creates the need to establish ethical guidelines within the workplace that
could assist the HRD professional as they deal with implications, especially cases in which
employees choose to behave unethically even with standards. Unfortunately, oftentimes ethical
issues go unnoticed or even if they are apparent, little is done. Keep (2007) presents an
interesting scenario: The ‘Dead Moose’ in the Corner, which is avoiding the conversations about
obvious corruptive actions of the organization, and prompts methods for getting around these
ethical issues suggesting that the HRD regularly initiate discussion around the ‘un-discussible’
with clients, groups, colleagues so that there are no forbidden areas and agree to operating
principles about how to deal with taboo issues (Keep, 2007, p. 466).
Today’s society is requiring more humanistic approaches for the HRD professional with
the mindset being systems-thinking focused on integrating the business’ profitability all while
considering both environmental and societal ethics as well. Gentile (2010) echoes Keep’s article
in suggesting ways for the HRD professional to deal with ethics by: 1) confronting the problem,
2 ) treating the conflict as a business matter, 3) encouraging employees to speak out about the
issue, 4) challenge the rationalizations, 5) make long-term risks more concrete, and 6) present
alternatives. Gentile (2010), points out one important aspect of acting morally responsible which
involves making employees recognize that acting ethically is a part of their job (Gentile, 2010, p.
115). Not all employees turn a blind eye to the unethical behaviors exhibited by their employers
as some choose to go against the grain of conforming to the ideals of the organization regardless
12. of the consequences. This can be seen in the all too familiar case involving the Enron scandal
and whistleblower Sherron Watkins. Sherron Watkins, the former VP of Enron Corporation, is a
prime example of employees behaving morally responsible when faced with ethical dilemmas.
She alerted then-CEO Ken Lay of accounting irregularities within the company, warning him
that Enron “might implode in a wave of accounting scandals.” She testified before congressional
committees from the House and Senate, which launched investigations that led to Enron’s
demise (Beenen & Pinto, 2009, p. 289). When asked what her reason was for speaking out
against the CEO and the organization’s unethical behavior, her response was that her own
spiritual beliefs acted as a moral beacon providing her “a clear sense of doing the right thing,”
regardless of the consequences that she would face (Beenen & Pinto, 2009, p. 286). This dispels
what Gentile (2010) indicates as reasons that many keep quiet in the wake of dealing with
organizations that act morally irresponsible, stating that there are four classic rationalization for
keeping silent to include employees justifying that 1) it is standard practice, 2) it is not a big deal,
3) it is not my responsibility, and 4) I want to be loyal (Gentile, 2010, p. 114).
Ethics is gaining widespread attention as organizations are becoming more aware of the
impact it has on how they are seen both internally and externally and are therefore adjusting their
thinking and behaviors accordingly within society. The evidence of acting unethically can be
traced back to many instances in “Corporate America” and has earned the right to concern HRD
practitioners and many organizational leaders.
Bridging the Gap between Ethics and Organizational Behavior
Organizations use a variety of approaches to mold desirable ethical behaviors
incorporating methods to include code of ethics that spell out the required ethical behaviors and
values of the company, provide ongoing ethics training, and some even put ethical compliance
13. officers in place to govern and ensure that employees are exhibiting ethical actions while
performing in their roles. Garavan (2010) challenges the HRD professional, stating that they
have a major role to play in helping organizations achieve CSR, sustainability, and ethical goals
(Garavan, 2010, p. 489). Bierema and D’Abundo (2004) go a step farther and specifically tasks
the HRD professional to remain firm as they define socially responsible actions, uphold
expectations, and promote ethical policies and procedures to improve social welfare for
organizations. This tasks the HRD professional to conduct more robust analysis when
considering what the factors are within the organization that encourages both ethical and
unethical behavior. Hatcher (2002) supports this by saying that there is an intimate relationship
between corporate problems and behavior and therefore ethics, psychology, and codes of ethics
should be at the heart of all professional HRD endeavors (Hatcher, 2002, p. 34).
Upholding ethical behavior has two parts and is not only the responsibility of the HRD
practitioner to establish codes of ethics but also requires the follow through on behalf of the
individuals within the organization. May (1996) shares the same insight that holds the individual
accountable where professional ethics are involved indicating that:
• Professional roles are thought to create responsibilities by virtue of the professional’s
agreement to take on a certain set of tasks in society.
• Professional responsibility is generally seen as a subcategory of the role responsibilities
an individual assumes explicitly.
• In most professional contexts, there is a code or some other source of information about
the behavior that is required of those who assume a particular professional role.
An additional measure that can be taken to arrive at desired behaviors is to reinforce it. Many
corporate organizations, educational institutions, and even parents use operant conditioning, a
method of learning that occurs through rewards and punishments for behavior, as a means to
14. reinforce positive behaviors; however this tactic should be used with precaution. The basis for
operant conditioning involves the process for developing new skilled behaviors through
instrumental conditioning (McLeod, 2007). Eventhough this method can be used to shape
desired behaviors it requires a full analysis of whether the behaviors being reinforced are truly
ethical, moral, and free of subjectivity. Enhancing the organization’s ethical consciousness and
encouraging employees to mirror positive behaviors is only the beginning as it takes
commitment in promoting a morally responsible climate.
Conclusion
It is apparent that as many organizations continue to head toward moral collapse it
becomes imperative to study with more intensity the relationships between relativism, idealism,
and the general justifications on why corporations choose certain unethical actions. There was
supporting evidence from scholarly texts, although minimal, that provided explicit evidence
around a linkage for ethics having a direct impact on how individuals behave in organizations.
Therefore, will HRD professionals need to become social psychologists in order to understand
the theoretical as well as practical reason for behaviors as a result of the organization’s moral
actions? Will it involve running internal ethics tests to understand the state of the organization’s
climate to either rectify unethical actions or establish ideal behaviors? Regardless of which
answer chosen to create a society of ethical behavior, organizations have a corporate social
responsibility to implement the best decisions that stem the best behaviors. Upholding ethics in
the 21st century organization should extend beyond corporate walls as ethics is taken from the
normative to a different plateau involving the social-science approach of business ethics.
Therefore, a critical appeal should be made to fully understand the impact of how the decisions
of corporate entities directly affect the behaviors of the individuals within organizations.
15. References
(2011). Ethisphere. Retrieved on November 30, 2011 from http://ethisphere.com/past-wme-
honorees/wme2011/
Austin, J., Casella, S., and D. A. Wilder. (2009). Applying behavior analysis in organizations:
Organizational behavior management. Psychological Services, 6 (3), p. 202-211.
Avery, J. B., Palanski, M. E. and Walumbwa, F.O. (2011). When leadership goes unnoticed:
The moderating role of follower self-esteem on the relationship between ethical
leadership and follower behavior. Journal of Business Ethics, 98 (4), p. 573-582.
Beenen, G. and Pinto, J. (2009). Resisting organizational-level corruption: An interview with
Sherron Watkins. Academy of Management Learning & Education, 8 (2), p. 275–289.
Bierema, L. L. and D’Abundo, M. (2004). HRD with a conscience: practicing socially
responsible HRD. International Journal of Lifelong Education, 3(5), p. 443–458.
Bingham, J. B., Mitchell, M. S., and Umphress, E. E. (2010). Unethical behavior in the name of
the company: The moderating effect of organizational identification and positive
reciprocity beliefs on unethical pro-organizational behavior. Journal of Applied
Psychology, 95 (4), p. 769-780.
Brenkert, G. G. (2010). The limits and prospects of business ethics. Business Ethics Quarterly,
20 (4), p. 703-709.
Garavan, T. N. and McGuire, D. (2010). Human resource development and society: Human
resource development’s role in embedding corporate social responsibility, sustainability,
and ethics in organizations. Advances in Developing Human Resources, 12 (5), p.
487-507.
16. Gentile, M. C. (2010). Keeping your colleagues honest. Harvard Business Review, 88 (3), p.
114-117.
Hatcher, T. (2002). Ethics and HRD: A new approach to leading responsible organizations.
Cambridge, MA: Perseus Publishing.
Hiriyappa, B. (2009). Organizational behavior. New Age International. New Dehli, India: Pvt.
Ltd. Publishers.
Keep, J. (2007). Fitness to practice: Can well-balanced, supported HRD practitioners better deal
with ethical and moral conundrums? Human Resource Development International, 10
(4), p. 465-473.
Lawrence, T. B. and Shadnam, M. (2011). Understanding widespread misconduct in
organizations: An institutional theory of moral collapse. Business Ethics Quarterly, 21
(3), p. 379-407.
Matulich, E. and McMurrian, R. C. (2006). Building customer value and profitability with
business ethics. Journal of Business & Economics Research, 4 (11), p. 11-18.
May, L. (1996). The socially responsive self: Social theory and professional ethics. Chicago, IL:
The University of Chicago Press.
McLean, G. N. (2001). Ethical dilemmas and the many hats of HRD. Human Resource
Development Quarterly, 12 (3), p. 219-221.
McLeod, S. (2007). Skinner - Operant Conditioning. Simply Psychology. Retrieved November
30, 2011 from http://www.simplypsychology.org/operant-conditioning.html.
Ruggiero, V.R. (2003). Thinking critically about ethical issues, (6th ed.). Mountain View, CA:
Mayfield Publishing.
Sims, R. R. (1992). The challenge of ethical behavior in organizations. Journal of Business
17. ethics, 11 (7), p. 505.
Trevino, L. K. (2010). Navigating business ethics: Smoother sailing ahead. Business Ethics
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Verschoor, C. (2001). Ethical behavior brings tangible benefits to organizations. Strategic
Finance. Retrieved on November 21, 2011 from http://www.allbusiness.com/human-
resources/employee-development-employee-ethics/785108-1.html#ixzz1fJzfAf17
18. Diversity’s Effect on Organizational Behavior:
Managing Workplace Diversity in the 21st Century
Luvon Hudson
North Carolina State University
19. Abstract
This scholarly review contributes exemplar’s knowledge and findings about the contextual or
individual factors that influence Organizational Behavior (OB) and incorporates the theoretical
and psychological aspects to understand the correlation between diversity and OB. This review
presents the various literary works’ viewpoints on the direct impact that diversity has on
organizational behavior, recognizes the challenges surrounding employee development,
technology, and cultural differences. The review concludes with suggestions to bridge the gap
for HRD practitioners to effectively manage the various diverse elements that are present in
today’s 21st century workplace.
20. Introduction
As the workforce changes, there is an increasing demand for companies and managers to
be more sensitive to factors that affect Organizational Behavior (OB) to include employee
development, technological changes, and cultural differences that affect the organization’s
success. As an HRD professional, the focus shifts to understanding these elements of diversity
and their effects on behavior in the organization. An examination of what scholarly exemplars
had to say about the relationship between diversity and organizational behaviors within dynamic
environments is presented to provide insight on what impact the connections have on business
outcomes. The paper concludes with suggestions that will assist HRD practitioners in managing
diversity within today’s 21st century workplace.
Workplace Diversity & Organizational Behavior
What is the importance of understanding the relationship between diversity within the
workplace and the impact that it has on OB? The HRD professional should answer this question
by saying that as different elements are integrated to create a well-balanced functioning system,
it is imperative that stability is established with the many dynamics that present itself within the
environment involving people, cultures, technology, and how to manage these components of
diversity effectively.
First, it is important to define both diversity and organizational behavior. Diversity is
defined as the condition of having or being composed of differing elements; the inclusion of
different types of people (as people of different races or cultures) in a group or organization
(http://www.merriam-webster.com/dictionary/diversity). Hiriyappa (2009) provides one of the
many definitions for OB as being the study and application of knowledge about how people,
individuals, and groups act in organizations. The relationship between these two elements
21. requires the HRD practitioner to understand diversity, how to arrive at the most optimal
behaviors when there are variances within the workplace, and how to engage all employees so
that diversity becomes a systems-thinking norm for the organization.
Therefore, three articles were compared to reveal if there are any themes around the
relationship of diversity and OB. The viewpoints of these exemplars showed commonalities
involving the purpose for implementing diversity management, the factors that led to
effectiveness when considering diversity, in addition to the role that leadership plays when
setting ideal behaviors for employees when they lead by example. Differences of opinions were
shown involving what variables affect the relationships between diversity and OB as well as
perceptions of where desirable behaviors stem from.
Similar Viewpoints (Diversity Management Programs & Leadership)
De Meuse, Hostager, and O’Neill, (2007) viewed the implementation of workforce
diversity programs as having a direct reflection on OB and performance indicating that it is
generally believed that attaining workforce diversity has many positive social, legal, strategic,
and competitive benefits for an organization (De Meuse et al., 2007, p. 38). This literary work
held organizational leaders accountable for setting effective patterns used in forming OB
initiatives where diversity is involved and indicated that organizational leaders who undergo
some form of diversity management training, will positively affect employees' emotional
responses, behavioral reactions, judgments, personal consequences, and organizational outcomes
(De Meuse et al., 2007, 42).
Kormanik and Rajan’s article, Implications for Diversity in the HRD Curriculum Drawn
from Current Organizational Practices on Addressing Workforce Diversity in Management
Training, shared the same focus as De Meuse et al., of managing diversity so that the
22. organization’s full potential can be reached through the variety of components presented within
the environment. The article pointed out the importance of harnessing differences to create a
productive workplace in which employees feel valued and their talents are used in the process of
accomplishing organizational goals. Kormanik and Rajan (2008) believe effective diversity
management involves being aware of behavior, leveraging strengths, acknowledging biases and
prejudices, avoiding assumptions, and focusing on merit (Kormanik & Rajan, 2008, p. 368).
Leadership shared the same responsibility for both Kormanik and Rajan (2008), as they also
believe that the role of management is “essentially and inherently a social and moral activity; one
whose greatest success in efficiently and effectively producing goods and services is likely to
come through building organizational patterns, cultures and understandings based on
relationships of mutual trust and shared obligation among people involved with the organization”
(Kormanik & Rajan, 2008, p. 370).
Choi and Rainey (2010) echo the viewpoints of De Meuse et al., Kormanik, and Rajan by
indicating the need to understand the impacts of diversity on organizational outcomes, such as
organizational performance, employee satisfaction, and turnover, contending that managing
diversity should be significant as a moral imperative, as a legal requirement, and as a factor in
organizational performance (Choi & Rainey, 2010, p. 109). The relationship between diversity
and organizational development was deemed effective through integrating workgroups; moving
from homogeneous groups to more heterogeneous structures. This process creates the
opportunity for producing higher quality solutions and shared perspectives that aid in
organizational performance through knowledge management as well as becoming culturally
aware of others within the environment. Leadership was also a component that attributed to the
enhancement of organizational performance. Choi and Rainey assume that when leaders work
23. well with employees of diverse backgrounds, show a commitment to a workforce representative
of all society, and establish policies and procedures that promote diversity, the environment is
more productive as a result.
It was determined that the three scholarly literary works shared perceptions that effective
diversity management will increase organizational performance, moderate the impact of diversity
in the environment, and hold leadership to setting positive examples to harness diversity so that
employees can model positive behaviors and accept differences which ultimately increase
business results.
Opposing Viewpoints (Variables of Diversity & Causes for Behaviors)
It was apparent that diversity has become a major component for the HRD professional to
consider and the three articles pinpointed parallel areas of focus where diversity is involved;
however, there were disparities among the perceptions of what each considered to be the most
important factor that determines where organizational behavior (positive and negative) is
derived.
De Meuse et al. (2007) indicated that the main variable that depicts the behaviors
exhibited by individuals when faced with diversity are attitudes. The literature attributed
behavioral patterns to the perceptions and attitudes of the individual, and indicated that an
employee's perceptual world determined his or her reality. Employees who perceive workplace
diversity of value view diversity as having many positive consequences for themselves (De
Meuse et al., 2007, 42). From this viewpoint, perceptions, and attitudes are related to behaviors
and the literature provided a deeper analysis that showed the progression of the attitude’s
variable and the role it played in determining successful outcomes not only for themselves but
also for the organization based on five assumptions: 1) Emotional Reactions: The initial, "gut
24. feelings" about diversity in general, 2) Behavioral Reactions: What a person does (or intends to
do) in response to diversity; a person's verbal as well as nonverbal actions, 3) Judgments: A
person's value judgment with regard to diversity in principle (is diversity good or bad), 4)
Personal Consequences: A person's views on how diversity will affect him or her personally, and
5) Organizational Outcomes: A person's views on how diversity will affect the organization as a
whole (De Meuse et al., 2007, p. 40).
Kormanik and Rajan (2008) credit management as being the variable that causes certain
behaviors in the workplace when dealing with diversity. This literature presented case studies
that portrayed managerial efforts and other contextual variables as the moderators for the
relationship between diversity and positive organizational outcomes where diversity is involved.
The assumption of the text indicated that effective leadership connected diversity to work
effectiveness. Therefore, by extending management training the results will yield effective
leadership that encourages a diverse workforce to appreciate different aspects of the environment
and value the diverse elements presented to them. Kormanik and Rajan put the responsibility of
ideal behavioral outcomes solely on the shoulders of the leaders within the organization. This
suggests proper diversity training should start at the management level first, as the training will
assist in how they manage diversity and help to develop subordinates accordingly. The
assumption is that if training programs develop more favorable attitudes for employees, biases
can be addressed that will have an impact on changing behaviors.
Choi and Rainey (2010) attributed two specific theories to include social categorization
and social identity as frameworks that lend to the overall effectiveness when dealing with
groups, conflicts, or miscommunication in which diversity is involved (Choi & Rainey, 2010, p.
110). Both theories provide the social context for human behavior and how employees regulate
25. their behavior to satisfy self-images of being affiliated with groups or the organization. Choi and
Rainey (2010) have the perception that there are a wide variety of variables that contribute
significantly to the relationship between diversity and organizational performance or behavior to
include contextual factors, such as task characteristics, organizational culture, and team
processes (Choi & Rainey, 2010, p. 110). Choi and Rainey indicated that positive behaviors
result from situations that will vary and provided examples to include: when employees worked
together longer, higher levels of gender diversity increased performance, racial diversity
significantly improved performance that encourage teamwork, and cooperation among
employees (encourage frequent interactions and communication among members increase
positive effects of racial diversity on organizational performance (Choi & Rainey, 2010, p. 117).
The literary works had different perceptions on what was deemed as the most pressing
factor that dictates how individuals behave in organizations when faced with diversity.
Regardless of the variances depicted, all require the HRD professional to react in the same way
when dealing with instances involving diversity; by building components and fostering
environments that accept diversity across all levels within the organization.
Supplemental Literature
For today’s organizations, diversity has become more than making sure that affirmative
action programs are well enforced. HRD practitioners are looking at ways to maximize
employee development in rapidly changing environments. The humanistic approach must
consider a variety of focal areas that pertain to other elements involving diversity.
Therefore, additional literature was examined to review the effects that diversity has on critical
areas within organizations involving employee development, technology, and cultural awareness.
26. Employee Development
Today’s workforce requires constant enhancement of knowledge, abilities, and skills.
Diverse environments may also present a variety of demands that involve organizations to
remain competitive, create internal knowledge management strategies, and ensure positive
cultures are established and maintained as employees are retained in the organization.
Therefore, Bennett and Bierema (2010) advise addressing changes in the workforce, succession
planning, and talent development for at least the next 10 years. These areas for employee
development are imperative for the HRD professional to retain and advance top talent to create a
competitive edge that can be used in the marketplace. Bennett and Bierema, indicate that
integrated systems can track the readiness of employees to assume the next level of leadership,
and lifestyle-friendly virtual technologies may be able to help retain women and older workers,
which are critical for companies to maintain competitive advantage (Bennett & Bierema, 2010,
p. 737).
In an article, Linking Employee Development Activity, Social Exchange and
Organizational Citizenship Behavior, a model is presented that shows how employee
development may be undertaken to benefit someone other than the employee, thus providing
additional variables as possible predictors of development behavior. The basis for this model is
the concept of ‘perceived beneficiary’ of developmental efforts, where not only the employee but
also other entities such as the organization may benefit in varying degrees from the employee’s
participation in development (Maurer & Pierce, 2009, p. 140).
Employee development has a positive impact on behaviors and results for the
organization, by aiding in competitive advantage, retention of employees, and creating a culture
that advances employees within.
27. Technology
Alongside of employee development being a focal area that HRD professionals have to
address, the impact of technology entering the workplace has vastly changed the way
organizations operate in today’s marketplace. An article found in Management Today made an
insightful statement and posed a question for the HRD practitioner: The workplace is becoming
more fragmented - people aren't working together under the same roof as they were even 20
years ago. What effect will that have on the culture of an organization? This article addressed
the future of the workplace and the impact that diversity has on technology and how employees
are reacting. For the HRD professional, this requires additional prep in making sure that
employees are equipped with the proper training to close gender, age, or any other gaps where
the use of technology is involved. Differing levels of computer experience potentially impact the
performance and morale of employees as they are expected to complete the same tasks of their
peers. This means ensuring that barriers due to technology are not impacting organizational
behaviors so that all learning and skill levels are accommodated successfully. Therefore, a
variety of methods and increased learning opportunities should be presented to the organization
so that all ages, genders, and ethnicities are well-equipped with the knowledge needed to perform
effectively.
Another example of how organizations are seeing diversity in the environment is
reflected in the effects of globalization. Integrating methods to bridge the technological gaps
when dealing with business expansion into other countries require organizations to reduce issues
in the most feasible and creative ways possible. Mamaghani (2006) recommended reducing
globalization efforts through telecommuting as a way to address some of the issues related to
28. dealing with international workforces, such as language barriers, cultural relationship
differences, and time zone differences that often lead to companies needing to maintain
continuous operations (Mamaghani, 2006, p. 847). While technology plays a positive role in
organizations, there is a growing concern for employers to govern the actions of employees as
they use company technology. More instances of technology misuse are surfacing involving
employees abusing the internet; shopping online, playing games, and participating on social
media sites all on company time as well as hacking internal systems to gain confidential
information. These unethical behaviors that have spawned from technology are costing
organizations money as this has a negative impact on productivity and are requiring the HRD
practitioner to implement ways to offset such behaviors.
Technology has required the HRD professional to understand the importance of training
employees to become competent with technology, balancing globalization’s effects, and ensuring
ethical behaviors are exhibited by employees when using technical tools.
Cultural Diversity
Managing diversity effectively requires the organization and HRD practitioner to have
heightened levels of cultural awareness. Cultural awareness is defined as an individual having an
understanding of the differences between themselves and people from other countries or other
backgrounds, especially differences in attitudes and values (http://dictionary.reverso.net/english-
cobuild/cultural%20awareness). The importance of being culturally aware can assist in avoiding
typical negative behaviors exhibited by employees to include prejudice, stereotyping, and
discrimination.
Bertoline and Sarapin (2011) presented selected concepts in support of diversity and the
elements of the processes that led to success in implementing diversity training programs within
29. a multi-culturally diverse workplace. This means accepting the range of variations among
persons by virtue of their age, education, social class background, job function, and personality
style. This also suggests that diversity can be managed through all employees and not just a
select group that is perceived to be of more importance. It involves a systems approach that
assists everyone in the organization understand how to deal with diversity. Therefore, by
managing diversity across all levels of the organization and creating a culturally aware
environment it can aid in providing a benefit for everyone.
Mohamed (2011) supports Bertoline and Sarapin indicating that in order for diversity to
acquire a positive (and productive) valance, there needs to be a common ground for the co-
existence of sameness and difference, of commonality, and pluralism. Cultural diversity acquires
its value from and in relation to its opposite (Mohamed, 2011, p. 53). This involves building
more knowledge around differences in ethical norms where cross-cultural conditions are
presented and developing frameworks that can accommodate these concepts and providing
guidelines based on supporting cultural awareness.
Producing desired organizational behaviors within blended workplace environments
requires the HRD to creatively illustrate the need for integrating employees and implement
effective ways that produce a systems-thinking approach when faced with differences in order to
view the value of working with diversity in the organization.
Bridging the Gap between Diversity and Organizational Behavior
Organizations use a variety of approaches to mold desirable behaviors incorporating
methods to include training revolving around diversity, ethics, cultural awareness, and
implementing efforts focused on changing attitudes and perceptions pertaining to diverse
elements that have entered the environment. Robinson and Robinson (2008) also suggest using a
30. Performance Relationship Map (PRM) tool as a means to address gaps that hinder successful
business and performance outcomes. This model offers solutions for HRD professionals that
assist in decision-making where performance improvement is concerned (Robinson & Robinson,
2008, p. 29). Particularly in environments dealing with diversity, the HRD professional can
apply theory and concepts for OB to this model when faced with diversity. Gaps can be
analyzed in terms of achieving successful business results through the performance of people in a
specific job or workgroup that have variances in the environment. The HRD practitioner can
look at diversity and the effects it has on behavior using this literature’s recommendation of
analyzing the 1) Should – the goal, objective or destination of the business and for performance
of people, 2) Is – the current state or the organization in terms of business results as well as the
typical performance of people in a specific job or workgroup and 3) Cause – the factors within
people, within the organization, and outside of the organization that either enable performance or
act as barriers to performance. However, this model may focus too heavily on the business
aspects of the gaps and hindrances without paying much attention to the individual components
that also assist in yielding effective outcomes.
The HRD practitioner must realize that these efforts require a systems-thinking approach that
prompts employees to have a perspective of self while viewing the total system so that effective
relationships and partnerships are formed within the organization. Oshry (2007) pushes for the
same methods in understanding how individual performers within a system integrate to benefit
the entire organization. This text mentions the challenges of robust systems regardless if it is a
family, work team, organization, society or a nation, it is a high-energy system that is vibrant and
an enriching place for its members to be in. Diversity, or opposing forces as Oshry likes to call it
can create positive energies that aid in organizational success. Dynamic environments in which
31. members develop and express their uniqueness (individuation) and at the same time are team
players (integration). It is a system that welcomes and elaborates variety (differentiation) while
working on commonality (homogenization). It is a system that honors its traditions
(preserve/protect) while exploring the new and unfamiliar (allow/adapt) (Oshry, 2007, p. 205).
Once the organization moves from individuation to adaptation, perhaps instances of unequal
treatment of other individuals within the environment can be avoided. Muller and Parham
(2008) support this statement, indicating a need to explore the permutations of diversity from
intrapersonal values, biases, and phenotypical self-identities to organizational cultures and how
they reinforce or minimize disparate treatment of diverse individuals and groups (Muller &
Parham, 2008, p. 424).
Promoting opportunities that accept differentiation seems to be the key regardless if it is
dealing with employee development, technology, or cultural differences, as the impact of how
individuals deal with the elements of diversity can affect OB outcomes.
Conclusion
Heterogeneous work environments are becoming the norm for today’s business
operations requiring the HRD professional to understand how diversity affects organizational
behavior and what the key components involve that have a direct impact on business outcomes.
The task of balancing diverse components becomes a juggling act, one that involves careful
consideration of all elements included so that nothing drops from the hands of the HRD
practitioner; ultimately creating the need to be strategic and forward thinking in today’s
workplace. Managing diversity requires the effective enablement of all employees to perform to
their potential by tapping into employee development, technology, cultures, and analyzing
32. business and performance issues to uncover the possibilities of all workforce members through
organizational development that focuses on organizational behavior.
References
(2008). Reverso.com. Retrieved on December 1, 2011 from
http://dictionary.reverso.net/english-cobuild/cultural%20awareness.
(2011). Merriam-Webster.com. Retrieved on November 30, 2011 from http://www.merriam-
webster.com/dictionary/diversity.
Bennett, E. E. (2010). The coming paradigm shift: Synthesis and future directions for virtual
HRD. Advances in Developing Human Resources, (12) 6, p. 728-741.
Bertoline, G. and Sarapin, M. I. (2011). Some essentials of diversity in the workplace. The
Journal of Technology Studies. Retrieved from http://scholar.lib.vt.edu/ejournals/JOTS/
Winter-Spring-2001/williams.html.
Choi, S., and Rainey, H. G. (2010). Managing diversity in U.S. federal agencies: Effects of
diversity and diversity management on employee perceptions of organizational
performance. Public Administration Review, (70) 1, p. 109-121.
De Meuse, K. P., Hostager, T. J., and O’Neill, K. S. (2007). A longitudinal evaluation of senior
manager’s perceptions and attitudes of a workplace diversity training program. Human
Resource Planning, 30 (2), p. 38-46.
Hiriyappa, B. (2009). Organizational behavior. New Age International. New Dehli, India: Pvt.
Ltd. Publishers.
(2011). The future of workplace. Management Today, pp. 56-59. Retrieved on November 26,
2011 from http://www.managementtoday.com.
33. Kormanik, M. B. and Rajan, H. C. (2010). Implications for diversity in the HRD curriculum
drawn from current organizational practices on addressing workforce diversity in
management training. Advances in Developing Human Resources, (12) 3, p. 367-384.
Mamaghani, F. (2006). Impact of information technology on the workforce of the future: An
analysis. International Journal of Management, (23) 4, p. 845-850.
Maurer, T. J., Pierce, H. R., and Maurer, T. J. (2009). Linking employee development activity,
social exchange and organizational citizenship behavior. International Journal of
Training and Development, 13 (3), p. 139-146.
Mohamed, Z. (2011). Media, cultural diversity, and globalization: Challenges and
opportunities. Journal of Cultural Diversity, 18 (2), p. 48-54.
Muller, H. J. and Parham, P.A. (2008). Review of workforce diversity content in organizational
behavior texts. Academy of Management Learning & Education, Vol. 7 Issue 3, pp.
424-428.
Oshry, B. (2007). Seeing systems: Unlocking the mysteries of organizational life. San Francisco,
CA: Berrett-Koehler.
Robinson, D.G. & Robinson, J.C. (1996). Performance consulting: Moving beyond training. San
Francisco, CA: Berrett-Koehler.
34. Office of University Controller – Submission to NASBA
Luvon Hudson
Melissa McDonald
Adam Surgan
Lisa Suzanne Vallad
North Carolina State University
April 25, 2011
35. Contents
McLeod, S. (2007). Skinner - Operant Conditioning. Simply Psychology. Retrieved
November .......................................................................................................................16
30, 2011 from http://www.simplypsychology.org/operant-conditioning.html...................16
Introduction......................................................................................................................37
Section 3 – Organization Description..............................................................................37
Section 4 – Statement of Administrative Policies............................................................39
Section 5 – Program Content Development....................................................................40
Section 6 – Program List.................................................................................................41
Section 7 – Program Materials – Outline.........................................................................41
Section 8 – Biographies/Resumes..................................................................................43
Section 9 – Promotional Material.....................................................................................44
Section 10 – Attendance Monitoring and Records of Participation.................................45
Appendix A: National Association of State Boards of Accountancy (NASBA) Sponsor
Agreement.......................................................................................................................46
Appendix B: Evaluation Instrument.................................................................................56
Appendix C: Certificate of Completion.............................................................................57
Svieby, K. (2001). Knowledge management – Lessons from the pioneers. Retrieved
from http://www.providersedge.com/docs/km_articles/KM_-
_Lessons_from_the_Pioneers.pdf...................................................................................75
Introduction......................................................................................................................78
Problem Definition ..........................................................................................................79
Methods of Data Collection..............................................................................................81
Researching the Organizational Setting.................................................................................................81
Interviews..............................................................................................................................................83
Interview with Operations Manager......................................................................................................83
Interview with Sales Department Manager...........................................................................................84
Interview with High-Performing Employee............................................................................................85
Interview with Low-Performing Employee............................................................................................85
Telephone Call Review ..........................................................................................................................86
37. Introduction
The Office of University Controller, of the University of Colorado, has recently
submitted an application to the National Association of State Boards of Accountancy
(NASBA) to become a nationally sponsored Continuing Professional Education (CPE)
provider to CPAs. The National Association of State Boards of Accountancy (NASBA)
has specific requirements in regards to the Sponsor Agreement in regards to nationally
sponsored CPE providers (See Appendix A). The Sponsor Agreement includes an
organization description, a statement of administrative policies, a statement of course
content development and review, a program list, a course outline and materials,
instructor biographies and resumes, promotional materials, and for those courses that
are offered in a “group-live” format, a statement regarding attendance monitoring and
records of participation. Team 5, in collaboration with the Office of University Controller
of the University of Colorado, developed a Continuing Professional Education (CPE)
course in Ethics entitled “Ethical Challenges in Accounting”. The CPE course will be
offered to Certified Public Accountants (CPA) both affiliated with the university and not
affiliated with the university. All CPAs in the state of Colorado are required to complete
a minimum of two hours of ethics CPE per year.
Section 3 – Organization Description
The University of Colorado is a comprehensive degree-granting research university in
the State of Colorado. It is governed by a nine-member Board of Regents elected by
popular vote in the State’s general elections. To accomplish its mission, the University’s
5,429 instructional faculty serve more than 57,361 students through 360 degree
programs in 28 schools and colleges. The Office of University Controller, by delegation
from the president, has authority over and responsibility for assuring that the fiscal
practices of the university comply with regent policies, external rules and regulations,
including University fiscal policies, and generally accepted accounting principles. The
Office of University Controller supports the University's mission by providing timely,
accurate and relevant financial information to the University's fiscal employees;
supporting and developing financial accounting information systems; and providing
clear, practical guidelines to assist the University community in dispensing fiscal
responsibilities through these systems. The Office of University Controller is comprised
of Accounting Services, Financial and Reporting Systems, and Finance and
Procurement Business Services. Accounting Services oversees the integrity of the
38. University’s financial records, and Financial and Reporting Systems maintains the
University’s Finance and Reporting Systems. Finance and Procurement Business
Services provides financial communication and support to the University through
development of fiscal policies, training and documentation, and Finance and
Procurement Help Desk support.
Organization Size
The Office of University Controller currently has 23 positions, with two positions as
vacant. The positions are as follows:
• Assistant Vice President and University Controller
• Special Assistant to AVP/University Controller
• Associate Director of Accounting Services
• Accounting Technicians (2)
• Financial Analyst
• Fundraising and Gift Compliance Specialist
• Director Finance & Procurement Business Services
• Communication Technology Specialist
• Help Desk Consultants (3)
• Help Desk Manager
• Training and Documentation Specialists (2)
• Director Financial & Reporting Systems
• Associate Director Reporting Systems
• Procurement Systems Analyst (Vacant)
• Financial Systems Compliance Specialist
• Financial Systems Analysts (2)
• Sponsored Projects Accounting Specialist
• Report Writer (Vacant)
Continuing Education/Organization’s Activities
Continuing Professional Education (CPE) relates to the mission of the Office of
University Controller due to the Financial and Accounting Services education and
communication achieved through the offering of Continuing Professional Education.
There are also a significant number of Certified Public Accountants (CPAs) currently
working for the University, and the Office of University Controller is striving to offer those
Certified Public Accountants Continuing Professional Education opportunities.
The Office of University Controller currently develops and administers programs for the
University of Colorado. The following programs are currently offered by the Office of
University Controller:
Classroom Training:
39. • Finance and Reporting Training (University of Colorado Springs Only)
• Procurement Training
Online Training:
• Finance and Reporting Training
• Procurement Training
• Fiscal Certification
• Fiscal Code of Ethics
• Gift Fund Management
Section 4 – Statement of Administrative Policies
The following sections will be posted on the Continuing Professional Education (CPE)
website as part of the Office of University Controller’s website:
RECORD RETENTION
The University has a responsibility to maintain and retain adequate documentation for a
period of no less than five years. Adequate documentation includes a signed class
roster for each CPE program offered, a copy of the certificate of completion
administered to each participant at the conclusion of each CPE Program offered, and
evaluation forms completed by participants received at the conclusion of each CPE
Program offered.
REFUND POLICY
All participants must register for a course at least one week in advance, and pay the registration
fee at that time. The University will accept checks and credit card payments as a method of
payment.
• Cancellations or transfer requests made six business days or more prior to the program
will be fully refunded
• Cancellations or transfer requests made two to five business days prior to the program are
subject to a $25 cancellation/transfer fee
• Cancellations or transfer requests made one business day prior to the program are subject
to a $50 cancellation/transfer fee
• Cancellations the day of the program or no notice of cancellation will result in
participant’s forfeiture of the program fee
PROGRAM CANCELLATION
The University reserves the right to cancel the program five business days or more prior to the
program date. Emergencies or enrollment issues may prompt a change in or cancellation of a
40. scheduled program. In the case of an altered or cancelled program, all program participants will
be notified immediately. Whenever possible, program alterations and cancellations will be
notified to participants five business days prior to the program date. The University is not
responsible for participant travel costs in the event that the program is cancelled five business
days or more prior to the program date.
COMPLAINT RESOLUTION
Complaints in regards to CPE Courses at the University of Colorado will be facilitated
through the CPE Program Manager. The CPE Program Manager will make every effort to
resolve complaints satisfactorily for all parties involved. Participants in the CPE Programs
at the University of Colorado will be provided with contact information for the Continuing
Professional Education Program Manager.
COURSE UPDATE
The University has a responsibility to ensure that all activities, materials, and delivery
systems used in CPE programs are current, technically accurate, and effectively designed.
Furthermore, the University has a responsibility to be qualified in the subject matter of all
CPE programs offered. The University will conduct an annual review, by qualified
individuals, of all CPE program activities, materials, and delivery systems.
Section 5 – Program Content Development
Learner Analysis
To ensure that each course content and level equates to the background of intended
participants, a learner analysis will be conducted for each course. The learner analysis
will include identification of the following:
• Expected number of participants
• Location of participants
• Educational background and professional experience of participants
• Language or cultural differences of participants
• Motivation of participants
• Participant characteristics
• Specific interests of participants
The learner analysis will be achieved through survey development and distribution to
key financial personnel at the University of Colorado. The learner analysis will also be
achieved through interviews with key financial personnel at the University of Colorado.
To review the results of the learner analysis for the Ethical Challenges in Accounting
course, refer to Appendix A.
Content Delivery and Review
41. To ensure that each course uses activities, materials, and delivery systems that are
current, technically accurate, and effectively designed, and that content is based on
relevant learning objectives and outcomes, the courses will be reviewed by qualified
individuals, outside of the development team, on an annual basis.
Section 6 – Program List
Field of Study
Program Name CPE Credits Delivery Method
Subject Area
Ethical Challenges in 2 Group-Live Ethics
Accounting
Section 7 – Program Materials – Outline
Course Title: Ethical Challenges in Accounting
Delivery Method: Group-Live
Course Length: 2 Hours, with a 10-minute break per hour
CPE Credits: 2
Field of Study: Ethics
Course Objectives:
• Participants will gain an understanding of:
o Ethics risk areas in accounting and how to combat ethical challenges
o Resources available and communication techniques to use when
dealing with an ethical challenge
o The consequences of conducting fiscal misconduct
42. o Appropriate and inappropriate uses of resources
Course Outline:
A. Introduction
a. Instructor
b. Course Objectives
B. Define Ethics
a. Can ethics be defined?
b. What is your definition of ethics?
c. Ethics – Defined
C. Risk areas in Higher Education
a. Procurement Card
b. Financial Report Review
c. Supervisory Coercion
D. Ethics – Presented Scenarios
a. Procurement Card
b. Financial Report Review
c. Supervisory Coercion
E. Group Break-Out Sessions
a. Group is presented with an ethical scenario
b. Group determines appropriate course of action
c. Group presents findings to class
F. Discussion of Ethical Resources and Possible Actions
a. Enron/Kenneth Lay Letter
b. Group discussion of other possible actions
c. AICPA Resources
43. G. Consequences of Fiscal Misconduct
a. Enron
b. Arthur Andersen
c. Education Commissioner Dwight Jones
H. Overview
Materials:
A. Powerpoint presentation:
B. Flipcharts with markers
C. Handouts:
o Article “Ethical Issues for CPAs
o Printed Scenario materials
o Sherron Watkins Letter
Training Procedure and Sequence: See Content Report.
Evaluation Instrument: See Appendix C.
Certificate of Completion: See Appendix D.
Section 8 – Biographies/Resumes
The Ethical Challenges in Accounting course will be taught and facilitated by Lisa
Suzanne Vallad, the Finance Trainer and CPE Program Manager at the University of
Colorado, Office of University Controller. Lisa has a Bachelors of Business in
Administration in Accountancy from Western Michigan University, and will be obtaining
a Master’s in Education in Training and Development from North Carolina State
University in December 2011. Lisa is also a registered Certified Public Accountant in the
states of Michigan and North Carolina, with over ten years of experience, including
public accounting, financial analysis, and internal audit. To review Lisa’s resume, refer
to Appendix B.
44. Current and Upcoming Events
- Cognos Reporting System
Training
- University Finance System
Training
- Ethical Challenges in Accounting
Section 9 – Promotional Material
- Identifying Fraudulent
Transactions
CPE Course Descriptions, Schedule and Registration
This link will provide a course listing, with times,
dates, locations, fees, and registration information.
Cancellation and Refund Policies
This link will provide the cancellation and refund
policy information.
Administrative Policies
This link will provide information to our
administrative policies regarding CPE courses, such
as course development processes and review.
My CPE
CPE participants will be able to access to their CPE
information. They would be able to log in, and verify
their CPE hours that they have taken with CU, and
even print off certificates of completion.
CU CPE Blog
The CU CPE Blog will be used for promotional
purposes, and will include postings regarding
courses that are being developed, and upcoming
events.
45. Need Help? Have Questions?
Contact the CPE Program Manager:
Lisa Vallad, lisa.vallad@cu.edu, 303.837.2156.
Section 10 – Attendance Monitoring and Records of Participation
For each Continuing Professional Education course offered, the Office of University
Controller, of the University of Colorado, will provide the following:
• An electronic, web-based course registration and confirmation
• A printed course attendance sheet, based on course registrations, that contains:
o Course Name, Date, and Location
o Registrant/Participant Printed Name, Phone Number, and Email Address
o Signature Column for Registrants/Participants
• Certificate of Completion
During each course, the printed attendance sheet will be distributed for participant
signatures. At the end of the course, the instructor will provide the attendance sheet to
the CPE Program Manager. The CPE Program Manager will enter the following
information into the CPE Course Attendance database:
• Course Name, Date, Location, and Field of Study
• Registrant/Participant Printed Name, Phone Number, and Email Address
• CPE Credits obtained
The CPE Program Manager will then complete the Certificates of Completion, and
electronically distribute the Certificates of Completion to program participants.
Copies of the electronic Certificates of Completion, and the database records for each
course, will be filed on the Office of University Controller’s server, for a minimum of five
years from the date of the course.
46. Appendix A: National Association of State Boards of Accountancy (NASBA)
Sponsor Agreement
57. Appendix C: Certificate of Completion
University of Colorado
Office of University Controller
1800 Grant St.
Denver, CO 80203
Certificate of Completion
This certificate is presented to
______________________________________
Participant Name
For successfully completing
Ethical Challenges in Accounting
______________________________________
Course Name
Ethics 2
______________________________________
Total Credits: 2
Date: Month, XX, XXXX
Location: Denver, CO
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based
on a 50-minute hour.
National Registry of CPE Sponsors ID Number XXXXXX
Instructional Delivery Method: Group-Live
______________________________________
Signature of individual responsible for administration of continuing education
58. Knowledge Management and Business Performance
A Literature Review on the Impact of Intellectual Capital and Organizational Productivity
Luvon Hudson
North Carolina State University
59. Abstract
This literature review is a critical analysis on a compilation of guiding theories,
viewpoints, and perspectives obtained from databases containing scholarly articles and
professional journals that examine the relationship of Knowledge Management (KM) and
business performance within organizations. The examination of the articles reveal the impacts of
intellectual capital as an asset for gaining competitive advantage, increasing productivity,
creating motivation, and the implications of KM being used as a development tool. This paper
showcases the methods that were used in creating the literature review, defines knowledge,
provides answers on frameworks that support theories on KM having a direct impact on business
performance, identifies the most appropriate processes for understanding KM implementations,
and what KM means to the HRD professional in terms of increasing human resources
capabilities and improving organizational productivity through shared knowledge.
60. Introduction
The phrase “knowledge is power” holds a tremendous amount of weight when looking at
the profitability of an organization, but what happens when leadership is not open to letting
employees share knowledge or incorporate their ideas for the direction of the company?
Oftentimes intellectual capital is a strength that most companies fail to accommodate but could
have positive impacts to the overall business performance. The result of not implementing some
form of knowledge sharing techniques can be a hindrance to the business’ productivity.
Organizations stand the chance of employees feeling that they have no worth, do not have
opportunities to provide input, are not able to share ideas for innovations, and cannot collaborate
effectively amongst peers. Therefore, Human Resources Development (HRD) professionals
have responsibilities that involve maximizing the potential of employees within the organization
in order to ensure sustainment, competitive advantages, and productivity.
A literature review is the most appropriate means of uncovering what professional and
scholarly journals have to say about the newly emerging strategy involving Knowledge
Management (KM) as it pertains to being an effective business development instrument for
human resources. This approach will unveil perspectives and contributions from abstracts, peer
reviews, and reports on KM and allow a critical analysis of the frameworks that could prove the
success, failures, or a direct relationship between the profitability of an organization and the
intellectual capital that it possess within its employees. The review will also examine guiding
theories and point of views that support a framework involving KM in which organizations can
look to when strengthening their business performance.
61. Methods
The methods for conducting the literature review was based on examining a selection of
articles that dealt specifically with KM and were obtained through resources to include: NC State
Library (http://www.lib.ncsu.edu), and the NC Live Database (http://nclive.org), which presented
a host of literature reviews, abstracts, case studies, theoretical reports found within scholarly
journals (related to HRD and Training and Development) and professional literature, many of
which will be referenced in this review.
The search criteria used when compiling information for this review were keywords such
as knowledge management, business performance, Return on Investment, ROI, KM, knowledge
sharing, knowledge transfer, intellectual capital, and competitive advantage. These words were
chosen not only to gain information about knowledge management but to identify if there were
any correlation between knowledge management and organizational productivity.
The selection of articles was primarily based on theoretical findings both qualitative and
quantitative, successes of implementing KM best practices, implications of how to use effective
models based on KM for increased performance within an organization, and general attainments
and failures of KM practices. Many of the articles found provided overviews of KM, and the
tools necessary to drive processes around how an organization can effectively use their human
resources to be a competitive instrument. Articles ranged from suggestions on how to deploy
systems that create opportunities for collaboration, why intellectual capital is a powerful asset
when creating innovations, and how KM assists organizations in being a leader in the industry.
Additional articles helped to understand technical databases and applications information
62. pertaining to conceptual, functional, and physical models for knowledge classification
components within those systems; however, these types of articles were discarded as the main
focus was to study the theoretical framework that ties the methods of knowledge management
and the ways in which it can become a valuable asset for companies and ultimately lead to
having a competitive advantage in the long run.
The review involved a study of abstracts, reports, peer reviews and case studies across
articles that would contribute to supporting or denying any relations, inconsistencies or
discrepancies between KM and the potential impact it has on leveraging business productivity.
The researched information will provide an analysis for the HRD professional when
contemplating the implementation and impact of KM methods as a means of strengthening the
internal organization.
Research Questions
Knowledge Management has surfaced as a newly added facet of the HRD professional’s
key focus area and has gained much attention even in the short amount of time it has been
recognized as being a tangible component for organizational development. Svieby (2001)
describes KM as being a “movement” not evolving from a set of methodologies but instead from
three origins to include an American Information/AI-origin (the term ‘managing knowledge’ by
means of technology was beginning to be used in the context of artificial intelligence), a
Japanese Knowledge Creation/Innovation origin (spurred from innovation and how to speed up
the process of innovation in Japanese large corporations) and a Swedish Strategy/Measuring
origin (theory on how to measure intangible assets) (Svieby, 2001, 5). Svieby’s explanation was
confusing and he even admits that the origins can be complicated when trying to understand KM
practices and principles. Each of the three origin areas assist in understanding where KM stems
63. from but still poses the question of whether or not it can contribute towards organizations in
becoming more profitable merely through employees feeling empowered and sharing knowledge
corporately. Therefore the research questions involved included:
• Are there apparent frameworks that can support a theory between intellectual capital
being a driving factor that aids in an organization’s sustainment, profitability, and
competitive edge?
• What defines knowledge as being an asset?
• Can knowledge be measured?
• Is there enough evidence to show the real impact of KM for attributing success or failure
to an organization’s performance for an HRD professional to implement as a
development tool?
These questions come with a need for understanding; 1) what literature is out there to
identify what KM is, 2) the guiding theories that show a direct relationship that either supports or
negates the assumptions that intellectual capital has a direct reflection on an organization’s
success 3) the implications for using KM models, systems, and processes and 4) what KM means
to the HRD professional when considering ways to increase an organization’s overall
performance.
The literature that was reviewed provided contexts that were very consistent in explaining
the origin of KM, the impacts it can have on business performance, and the methods in which an
organization can implement effective systems, processes, and procedures for improved
operations through the intellectual knowledge of its employees. The review and compilation of
literature allowed an explanation behind findings to support the effectual relationship between
knowledge management and organizational success.
Knowledge Management Defined
There are several definitions of KM; however the explanations come with no concrete
basis for what the term “knowledge” really is within an organization which causes the realization
that what is deemed as being knowledge will vary from one organization to the next. Therefore
64. the term is to be looked at broadly in context as the process through which organizations
generate value from their intellectual and knowledge-based assets will fluctuate.
Svieby (2001) asks, is knowledge an object or a process? An example is provided that
sifts the two areas where knowledge can be seen as implementing an object in the form a new
technology system or as a process that enables people in an organization to acquire valuable
means of dispensing information. Either way, knowledge in the form of an object or process has
allowed some kind of advanced information to prevail. Knowledge is later defined as a
“capacity-to-act”, indicating that if knowledge is accepted as a human faculty, then the purpose
for KM concerns how the organization best can nurture, leverage and motivate people to
improve and share their capacity-to-act. KM becomes a strategic issue for the whole organization
in which he calls Knowledge-based Strategy (Svieby, 2001, 4).
Zack (1998) supports Svieby’s definition explaining that knowledge itself can be viewed
both as a thing to be stored and manipulated and as a process of simultaneously knowing and
acting - that is, applying expertise. As a practical matter, organizations need to manage
knowledge both as object and process. Knowledge is commonly distinguished from data and
information. Data represent observations or facts out of context, and therefore not directly
meaningful. Information results from placing data within some meaningful context, often in the
form of a message. Knowledge is that which we come to believe and value based on the
meaningfully organized accumulation of information (messages) through experience,
communication or inference (Zack, 1998, 45).
Again what is deemed as being knowledge can be vastly different from one organization
to another. However, there are core concepts to support how knowledge is integrated into the
frameworks around KM. Offsey (1997) defines knowledge management as being the broad
65. process of locating, organizing, transferring, and using the information and expertise more
efficiently within an organization (Offsey, 1997, 1). It is explained further that there is a need
for an organization to implement knowledge management systems and have management stand
behind those systems. Knowledge is increasingly becoming a great asset, and therefore, the
HRD professional must find ways to incorporate techniques in which to manage knowledge
effectively (Offsey, 1997, 7).
Wiig (1994) defines knowledge in the workplace; as being the ability of people and
organizations to understand and act effectively. Wiig’s definition of KM is broad and embraces
related approaches and activities throughout the organization where KM is partly practical, basic,
and directly aimed at supporting the enterprise’s ultimate objectives. Wiig breaks KM down into
four strategy focus areas to include being people focused, enterprise effectiveness focused,
intellectual asset focused, and information technology focused (Wiig, 1994, 4).
The model outlines elements that fall under the auspices of KM, such as learning, innovating,
and the effective creation and application of knowledge assets (KAs). It also points to the need
for permission, motivations, opportunities, and capabilities for individuals to act intelligently
(Wiig, 1994, 4).
The literature points out that understanding knowledge can be broken down into two
forms; either as an object or a process. In order to make the use of knowledge within an
organization effective, a strategy must be encompassed around it in order to foster the best
methods for motivating employees which yields increased levels of productivity. This
assumption makes it necessary to review guiding theories to see if there are frameworks that
integrate KM processes and systems to determine if it can be traced to having an impact on
business performance.
66. Frameworks and Guiding Theories
The research of literature involving a full analysis of KM models and the relationship
between business performances would seek to answer if there are apparent frameworks that can
support a theory between intellectual capital being a driving factor that aids in an organization’s
sustainment, profitability, and competitive edge.
Many frameworks were examined to see if there are any consistencies or conflicting structures
around effective KM models that strengthen business performance. The reoccurring themes
found begin with the organization managing corporate knowledge, and knowledge managers
needing to understand how it is transferred within the organization. Individuals are seen as the
source of organizational knowledge and for the knowledge to gain value, the organization must
provide mechanisms that capture it and transfer it across the organization (Dataware, 1995, 16).
This general framework has been responsible for leading workforces in achieving the desired
goals and outcomes at the individual, group, and total system levels within organizations.
Zack (1998) provides a similar model involving a Knowledge Management Architecture
using the management of explicit knowledge utilizing four primary resources:
• Repositories of explicit knowledge;
• Refineries for accumulating, refining, managing, and distributing that knowledge;
• Organization roles to execute and manage the refining process; and
• Information technologies to support those repositories and processes (Zack, 1998, 47).
However, the model is very broad and imbalanced as it gives reference to only the explicit
knowledge (knowledge that is more precisely and formally articulated, making it more easily
codified, documented, transferred or shared) and omits the capabilities that tacit knowledge
(knowledge that is subconsciously understood and applied, difficult to articulate, developed from
direct experience and action, and usually shared through highly interactive conversation, story-
telling and shared experience) can contribute as well. This imbalance within the model does not
67. provide a well-rounded depiction of how an organization can analyze the benefits of all
knowledge whether tacit or explicit when considering what types of KM processes or systems to
implement. An HRD professional looking at this type of model could potentially direct the KM
implementation inappropriately by fostering the effort on only part of the organization’s
intellectual setting instead of incorporating all individuals possessing a variety of knowledge
which could have a greater impact to the organization’s performance.
Firestone and McElroy (2003) give a more progressive concept to showcase the
integration of KM and the effectual outcomes on business performance in a three-tier model that
specify the role that KM should play relative to a range of behaviors in organizations that shape
knowledge-production and integration. Such knowledge processing behaviors are always present
in organizations, but with KM they can be enhanced. The purpose of KM is to enhance
knowledge processing, which, in turn, enhances knowledge outcomes, and business process
performance and related outcomes (Firestone & McElroy, 2003, 12).
The first level Knowledge Management, based on meta-epistemic behaviors that yield
Knowledge Management Outcomes will contain knowledge processing strategies, knowledge
processing polices and rules, knowledge processing infrastructures, and learning programs.
The second level involves Knowledge Processing, based on the epistemic behaviors and
creates Knowledge Processing Outcomes that will contain business strategies, organizational
models, business processes, and product strategies.
The third level of the model includes Business Processing based on the operational
behaviors, which yields Business Outcomes which create profitability, market share, growth and
sustainability (Firestone & McElroy, 2003, 13).