007 - Ethical Dilemma

Philippine Tax Academy-Integrity
Education Program (PTA-IEP)
Course #1:
Ethics, Integrity and
Compliance
Ethical Dilemma
19 May 2020 Department of Finance | Philippine Tax Academy® 1

Ethical Concerns and Dilemma
A dilemma is described as a grim problem apparently incapable of a
satisfactory solution or a situation involving choice between equally
unsatisfactory alternatives (Davis, Aroskar, Liaschencko, and Drought, 1997).
Three circumstances that can give rise to a dilemma Sletteboe (1997) include:
two or more alternatives to choose between;
a wanted option leads to unwanted consequence; and
a choice where one does not know what is the right thing to do.

Ethical dilemmas are situations in which there is a choice to
be made between two options, neither of which resolves the
situation in morally satisfactory manner.
An ethical dilemma is an intricate situation that often

involves an apparent mental skirmish between moral
imperatives, in which to obey one would result in disobeying
another.

19 May 2020 Managing
Department of Finance | Philippine Ethical Dilemmas: A Response Guide for Administrators
Tax Academy® 4
The five defining features of dilemma
engagement (Sletteboe):
1. Engagement
2. equally unattractive alternatives
3. awareness of the alternatives
4. the need for a choice, and
5. uncertainty of actions

ethical dilemma ascends from a situation that necessitates a choice between
conflicting sets of principles
Other types of ethical dilemmas in which public officers may find themselves include
conflict between:
 the values of public administration

 justifications for the institutions
 aspects of the code of conduct
 personal values and supervisor or governmental directive professional ethics and
supervisor or governmental directive
 personal values and professional ethics versus governmental directive
 blurred or competing accountabilities; and
 the dimensions of ethical behaviour (Cranston, Ehrich and Kimber 2002).

Ethical dilemmas also arise in the following situation:
1. When his expert directives are in contrast with his own

personal values
2. Working towards the best interest of the community

versus being responsive to the government.
3. Ethical dilemmas can arise, when two equally striking

options are acceptable as `right’ in certain situations.
Ethical Dilemmas Faced by Public Servants
Administrative within the rules, regulations and procedures, public officials has plenty of
Discretion opportunity for the public official to use his discretion: when faced with
alternatives the choice of the public official poses an ethical problem, the
choice may be acceptable to only a small section of society.
corruption public officials, favors private interest for personal gains (public official under
obligation substitutes his public loyalties to those doing him favors).
Administrative Secrecy the secret conduct of public business
Nepotism the appointment of relations and/or friends to public positions, overlooking
the merit principle, leading to declining the quality of the public service.
Information Leak Leaking official information at a date prior to the public announcement that
damages procedural prescriptions.
Public Accountability Responsibility to be accountable for their official actions to their superiors, and
the public.
Policy Dilemmas Policy makers have loyalties to their bosses, but also to society. They have
liberty to act on behalf and in the interest of others, but they must be
answerable to others, their superiors and society for their actions.
Fundamental principles or criteria dealing with ethical dilemmas in
public administration are:
1. democratic accountability of administration,

2. the rule of law and the principle of legality,
3. professional integrity and
4. responsiveness to civil society.
ALIR principles
Anthony Makrydemetres.
Dealing with ethical dilemmas in public administration:
the 'ALIR' imperatives of ethical reasoning

Salamat Po

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Philippine Tax Academy-Integrity

Education Program (PTA-IEP)

19 May 2020 Department of Finance | Philippine Tax Academy® 1

19 May 2020 Department of Finance | Philippine Tax Academy® 2

An ethical dilemma is an intricate situation that often

19 May 2020 Department of Finance | Philippine Tax Academy® 3

2. equally unattractive alternatives

3. awareness of the alternatives

4. the need for a choice, and

19 May 2020 Department of Finance | Philippine Tax Academy® 5

 the values of public administration

19 May 2020 Department of Finance | Philippine Tax Academy® 6

1. When his expert directives are in contrast with his own

2. Working towards the best interest of the community

3. Ethical dilemmas can arise, when two equally striking

1. democratic accountability of administration,

19 May 2020 Department of Finance | Philippine Tax Academy® 9

19 May 2020 Department of Finance | Philippine Tax Academy® 10

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