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PPB Module DChapter Notes4–6 Marks Expected

Ethics at the Individual Level

Principles & Practices of Banking | Module D · Chapter 52

Covers Values (6 characteristics, Terminal vs Instrumental classification), Norms, Beliefs, Corporate Culture, Managing by Values (3 steps), Morality, Personal Values, Value Conflicts, Personal vs Business Ethics, Individual Integrity and Responsibility, the Golden Rule (ethic of reciprocity), Ethical Reasoning (Lawrence Kohlberg), Business Ethics applications in 4 areas, Resolving Ethical Dilemmas (3 approaches), and Lynn Paine's 4+3 Moral Compass framework.

By Bankopedia.co.inUpdated 2026JAIIB PPB · Module D

📌 Why This Chapter Matters in JAIIB

Expect 4–6 questions from this chapter. Key exam focus areas: Values characteristics — NOT large in number (few selective values); relatively PERPETUAL (not temporary); provide standards of competence and morality — MCQ 2 answer (a); Terminal vs Instrumental values — Terminal = ultimate goal/end-state; Instrumental = tool/means for achieving terminal value = modes of behaviour = permanent in nature; Managing by Values — 3 steps: Identifying, Communicating, Aligning — MCQ 1 answer (d) All of the above; Corporate Culture = set of values, beliefs, norms and ways of solving problems — MCQ 4 answer (a); The Golden Rule= ethic of reciprocity — "Do as you want others to do to you" — MCQ 3 answer (b); Integrity = quality or state of being complete or undivided — MCQ 5 answer (a) makes an individual complete; Ethical Decision-Making Framework — 4 factors: Desired outcome, Motivation, Means, Consequences — if even ONE is unacceptable → decision is unethical; Lynn Paine's Moral Compass — 4 lenses: Purpose, Principle, People, Power + 3 more: Prescription, Public, Person; Resolving dilemmas — 3 approaches: Rule-based (follow the rule strictly), End-result based (greatest good for maximum people), Care-based (treat others with love/compassion = Golden Rule).

Key Facts & References — Chapter 52 at a Glance

Values:Internalized standards/principles that evaluate what is embraced by an individual. Must have universal command and acceptability. Derived from moral principles.
Terminal Values:Ultimate goal desired to achieve in lifetime — an end-state of existence worth striving for and attaining.
Instrumental Values:Tool or means for acquiring a terminal value. Modes of behaviour. Core and permanent in nature.
Values: NOT large:Values are NOT large in number — they are FEW selective values. Values are relatively PERPETUAL (not temporary). MCQ trap.
Norms:Expectations of proper behaviour (not requirements). Inconsistent but universal. Guide social behaviour in a group.
Beliefs:Thoughts considered to be true by a person. Basic to understanding phenomena. Key constituents of personality.
Corporate Culture:Set of values, beliefs, and norms and ways of solving problems, shared by employees. (MCQ answer: (a))
Ethical Culture:Represents ethical principles of the organisation as a whole — incorporates corporate ethics policies and management leadership views.
Managing by Values:3 steps: (i) Identifying core values, (ii) Communicating core values, (iii) Aligning values and practices. (MCQ answer: (d) All of the above)
Morality:Individual's guiding principles. Moral standards = norms about morally right/wrong actions. Values are at the heart of all morality.
Personal Values:Unique for each individual like a fingerprint. Combination of different instrumental and terminal values.
Personal Ethics:Philosophy governing an individual's beliefs about morality and correct/incorrect behaviours. Determined by conscience.
Business Ethics:Moral principles set by the business entity for conducting business. Guided by legal/regulatory requirements + moral principles. Written or unwritten codes.
Individual Integrity:Firm adherence to a code of values. Quality or state of being COMPLETE or UNDIVIDED. (MCQ answer: (a) makes an individual complete)
The Golden Rule:Ethic of reciprocity — Treat others as you would like to be treated. Do as you want others to do to you. (MCQ answer: (b))
Lawrence Kohlberg:Theory of moral judgment — moral judgment based on objectivity, justice, and fairness.
4 Ethical DM factors:Desired outcome, Motivation, Means, Consequences. If even ONE is unacceptable → decision is unethical.
Lynn Paine 4 lenses:Purpose, Principle, People, Power (Moral Compass). Plus 3 more: Prescription, Public, Person. Total = 7 lenses.
3 approaches to dilemma:Rule-based (follow rule), End-result based (greatest good for most), Care-based (treat with love/compassion)
1

Values, Norms, Beliefs & Their Role in Management

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52.1.1

Values

Definition

Values are internalized standards or principles that evaluate what is embraced by an individual. They are derived from moral principles determining an individual's judgment about good, right or desirable. The true values must have universal command and acceptability. Values are beliefs that people use to give meaning to their lives.

6 Characteristics of Values

Provide standards of competence and morality
Applicable to all — measure of evaluation beyond specific objects, situations, or persons
NOT large in number — few selective values only
Relatively PERPETUAL and resilient to change (changes happen over a long time)
At the core of personality — steering decisions and actions that direct human behaviour
Have content, strength, and distinctive features that make each individual distinctive

⚠️ MCQ 2 trap — features of values

Which is a feature of values? Answer: (a) Values provide standards of competence and morality. (b) FALSE — values are NOT very large in number; they are few. (c) FALSE — values are relatively PERPETUAL, NOT temporary.

2 Classifications of Values

Terminal Values

An ultimate goal which we desire to achieve in our lifetime. Enduring belief that a certain end-state of existence is worth striving for and attaining. Examples: happiness, wisdom, freedom, security.

Instrumental Values

A tool or means for acquiring a terminal value. In simplest words — modes of behaviour. These are the core values and permanent in nature. Examples: honesty, ambition, responsibility, courage.

52.1.2

Norms

Definition

Norms are expectations of proper behaviour — NOT requirements. They are how an individual expects all people to act in a given situation. Norms are inconsistent but universal.

  • Guide social behaviour in a particular group or social unit
  • Play a key role in social control and social harmony
  • Influence every aspect of our lives, often without our awareness
52.1.3

Beliefs

Definition

A belief is some thought considered to be true by a person. Can arise out of certainties, probable events, or simply out of faith in ideas. Beliefs in the ethical code of an organisation are standards of thoughts.

  • Basic to our understanding of a wide range of phenomena
  • Key constituents of our personalities and senses of individuality
  • Our expressions of beliefs often define us to others
  • Internal reactions to others are based on our beliefs and perceptions
52.1.4

Role of Norms, Beliefs & Values in Management

Corporate Culture

A corporate culture is a set of values, beliefs, and norms and ways of solving problems, which is shared by the employees of an organisation.

⚠️ MCQ 4 answer — Corporate culture

Corporate culture is explained as: (a) Set of values, beliefs, goals & norms.

Ethical Culture

Ethical culture represents the ethical principles of the organisation as a whole — incorporates corporate policies on ethics and management leadership views on ethical issues. Also exhibits influence of co-workers and opportunities for unethical behaviour.

Ethical culture forms part of corporate culture and facilitates ethical decisions within the organisation. Organisations should develop and promote ethical values to enhance employees' commitment.

2

Core Values, Morality & Personal Values

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52.2

Core Values — Managing by Values (3 Steps)

Core values help companies determine if they are on the right path. An organisation's values are based on human values. Management by values comprises three steps:

(i)

Identifying Core Values

Know what the enterprise stands for and what principles to follow. Determine the most competitive values and follow them consistently in all decisions and actions.

(ii)

Communicating Core Values

Effectively and properly communicate core values to all stakeholders — especially employees. Employees must fully know the values they are expected to embody.

(iii)

Aligning Values & Practices

Ensure that daily practices and actions are aligned with stated core values. Creates consistency between what the organisation says and what it does.

⚠️ MCQ 1 answer — Managing by values elements

Managing by values elements include: (a) identifying core values, (b) communicating core values, (c) aligning values and practices. Answer: (d) All of the above.

Core Values Practised by Companies

Customer serviceEmployee careQualityEthicsIntegrityGrowth and StabilityInnovationFlexibilitySocial Responsibility
52.3.1

Morality

Morals are an individual's guiding principles — those that have internalized automatic response to situations. Moral standards are first absorbed as a child through family, friends, and social influences.

Moral Norms

Expressed as general rules: 'Always tell the truth'

Moral Values

Expressed as statements about worth: 'Honesty is good' / 'Anger is bad'

Moral Standards

Norms about what actions are morally right and wrong. Values are at the heart of all morality.

52.3.2

Personal Values

Unique like a fingerprint

An individual's value-system is unique for each individual — like a fingerprint. It is a combination of different instrumental and terminal values, and this combination varies from person to person.

  • Provide an internal reference for what is good, beneficial, important, useful, beautiful, desirable, and constructive
  • Generate behaviour and influence choices made by an individual
  • Denote a sense of right or wrong, good or bad — other judgmental criteria based on what the ideal ought to be
  • When different managers face similar ethical dilemmas, their interpretation and actions may differ significantly
3

Value Conflicts, Personal vs Business Ethics, Integrity & Responsibility

52.4

Value Conflicts — How Should I Live?

The moral code of conduct is developed on the grounds of individual value-systems. It guides and directs a person's decisions and actions in personal as well as work life. Similarly, every organisation has values for solving problems.

Values are equally important in an organisation — they energise people and motivate them to work collectively as a group. The higher the values, the more energy and effort required to achieve and sustain them.

Value-Conflict in an Organisation (52.4.1)

Value differences and conflicts are caused by two discrete, whether perceived or actual, incompatible belief systems.

Person-Organisation Fit

The degree to which personal values match with the values prevailing in an organisation is considered an indicator of the "fit" between the organisation and the individual. This concept focuses on how the alignment of an individual's values with organisational values affects the individual's approach and behaviour.

52.5

Personal Ethics vs Business Ethics

Personal Ethics

A class of philosophy that governs an individual's beliefs about morality and correct/incorrect behaviours. Determined by an individual's conscience.

Business Ethics

Moral principles set by the business entity for conducting business. Guided by legal and regulatory requirements + moral principles. Expressed as written or unwritten codes of guidelines. Org culture determines good/bad decision-making.

3 Situations Where Ethical Clashes Arise (52.5.1)

1Individual ethics may CLASH with the group ethics predominant in the organisation
2Individual ethics of a single powerful person may be pre-dominant — if that person is unethical, the entire organisation is negatively impacted
3Employees may be expected to IGNORE an issue they think is unethical

The solution to ethical clashes is NOT in compromising and going along with management on business ethics issues.

52.5.2

Individual Integrity

Definition

Firm adherence to a code of values. For an individual or business, integrity is the quality or state of being complete or undivided. Being true to our values and ourselves, and keeping commitments — not only towards others but also to ourselves.

⚠️ MCQ 5 answer — Integrity

Integrity: (a) makes an individual complete — quality or state of being complete or undivided.

52.5.3

Individual Responsibility

Definition

A moral, legal, or mental accountability. Individual responsibility = taking on accountability for one's personal situation. Being an agent of some action.

  • When we fail to take responsibility, we look for alibis and explanations for non-fulfilment
  • In team failure, responsibility lies on the WHOLE team — a manager must support team members
  • Apologies are important but NOT sufficient — must be followed by a re-commitment
  • Most important: declare what you're committed to, with a specific date and time
4

The Golden Rule, Ethical Reasoning & Resolving Dilemmas

52.6

The Golden Rule — Ethic of Reciprocity

The Golden Rule

Also known as the ethic of reciprocity. Suggests that people should aspire to treat each other as they would like to be treated themselves — with tolerance, consideration, and compassion. Treat inferiors as you would want superiors to treat you.

⚠️ MCQ 3 answer — The Golden Rule says

The Golden Rule says: (b) Do as you want others to do to you. NOT (a) Don't react to others. NOT (c) Do as you wish to behave.

3 Golden Rules of Ethics

1Everything you want others to do to you, you should do to others
2Treat others with tolerance, consideration, and compassion
3Treat inferiors as you would want superiors to treat you
52.8

Ethical Reasoning & Application of Business Ethics

Ethical Reasoning

The process of recognizing which decisions require ethical judgments, determining potential reasonable courses of action, finding support for those actions, and selecting the best-supported course.

Lawrence Kohlberg — Theory of Moral Judgment

Moral judgment is based on the concept of objectivity, justice, and fairness.

Application of Business Ethics — 4 Areas (52.8.1)

Ethics of Human Resource Management

Health and safety at workplace, skill enhancement, fair treatment of employees

Ethics of Sales and Marketing

Promotes honesty, fairness, responsibility. Advertising must NOT be misleading or manipulative.

Ethics of Production

Holistic approach including focus on well-being of consumer and society as a whole

Ethics of Finance

Serve both customers and company with honesty and integrity. Avoid conflict of interest. Provide information in full — accurate, fair, timely, and understandable. Respect confidentiality.

52.9

Ethical Dilemmas — 3 Elements & How to Resolve

An ethical dilemma is a situation where it is difficult to determine which of two seemingly right actions is "more right." Example: a product division is unprofitable — closing it saves costs but workers lose jobs; continuing loses money for other units. Both are "right" actions that conflict.

3 Elements of an Ethical Dilemma

1Significant VALUE CONFLICTS among differing interests
2Real ALTERNATIVES that are equally justifiable
3Significant CONSEQUENCES on stakeholders in the situation

3 Approaches to Resolving Dilemmas (52.9.1)

Rule-based thinking

Follow the rule strictly — adhere to the established code/policy regardless of outcome.

End-result based thinking

Do what gives the greatest good for the maximum number of people (utilitarian approach).

Care-based thinking

Treat others with love and compassion. Do to others what you would like them to do to you (Golden Rule).

Organisational Factors influencing dilemma management

Company policies, rules, work-procedures and systems
Organisational culture and shared values
Organisational structure, authority-orientation and hierarchy
Attitude of top management and precedents developed

Individual Factors influencing dilemma management

The manager's perception of the job
Personal value system and code of ethics — defining what is right or wrong
Personal background and characteristics influencing his/her approach
5

Framework for Ethical Decision-Making & MCQ Reference

52.10

Ethical Decision-Making Framework

Traditional Framework — 4 Factors

1

Desired outcome of a decision

2

Motivation behind the decision

3

Means used to achieve the desired outcome

4

Possible consequences of the decision

If even a SINGLE factor is not acceptable → the decision is UNETHICAL.

When there is a conflict between ethical values, the decision-maker should act in a way that creates the greatest amount of good and the least amount of harm to the greatest number of people.

Lynn Paine's "Moral Compass" — 4 Lenses (Harvard Ethics Professor)

A four-part moral compass approach for guiding ethical decision-making. Each frame highlights certain elements of a situation for careful examination. Together, the lenses make it easier to evaluate the ethical content of even routine decisions.

1

Purpose

Will this action serve a worthwhile purpose?

2

Principle

Is this action consistent with relevant principles?

3

People

Does this action respect the legitimate claims of the people likely to be affected?

4

Power

Do we have power to take this decision?

3 Additional Lenses (Total = 7 lenses)

5

Prescription

Does the action violate any of the Bank's policy, regulation, or law?

6

Public

Can I share this action with the media tomorrow?

7

Person

Am I setting a good example for others?

Source: Lynn Paine (Harvard) from Organisational Ethics: A Practical Approach by Craig E. Johnson. These are simple and effective tools to integrate ethical aspects in daily decision-making — reframing ethics-laden situations for a win-win outcome.

Chapter 52 — MCQ Quick Reference (All 6 Answers)

Managing by values in an organisation has few basic elements which include...

(d) All of the above

Identifying core values, Communicating core values, Aligning values and practices — all three.

Which is a feature of values?

(a) Values provide standards of competence and morality

(b) WRONG — values are NOT very large in number; they are few. (c) WRONG — values are PERPETUAL, not temporary.

The Golden Rule says:

(b) Do as you want others to do to you

The Golden Rule = ethic of reciprocity. Treat others as you would like to be treated.

Corporate culture is explained as:

(a) Set of values, beliefs, goals & norms

Corporate culture = set of values, beliefs, and norms and ways of solving problems, shared by employees.

Integrity...

(a) Makes an individual complete

Integrity = quality or state of being COMPLETE or UNDIVIDED. Being true to values and keeping commitments.

Q6 (from check your progress)

(a)

Confirm from source material. All other answers: 1.(d), 2.(a), 3.(b), 4.(a), 5.(a), 6.(a).

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