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管理学essay范文——高层传达语气的策略，本文是一篇留学生管理专业的Essay写作格式参考范文。在提升工作场所诚信的过程中，最重要的因素之一是高层。虽然内部控制在防止欺诈方面很重要，但“控制不能超越那些创建、管理和监督他们的人的诚信。赞助组织委员会(COSO)内部控制框架将高层的语气描述为高级管理层对组织内部控制的态度”(Lail, 2015)。为了设定理想的基调，高层管理人员可以实施许多策略。在深入研究之后，我建议建立明确的期望，以身作则，处理不当行为，奖励行为正直的员工。以下是管理学essay范例写作的全部内容，是一篇符合国外大学Essay写作格式要求的范文，供参考。
Introduction引言 Tone at the top is an essential component in promoting workplace integrity. While internal controls are important in preventing fraud, “controls cannot rise above the integrity of those who create, administer, and monitor them. The Committee of Sponsoring Organization (COSO) Internal Control Framework describes Tone at the Top as senior management’s attitude toward internal controls within an organization” (Lail, 2015). There are many strategies that upper management may implement in order to set the desired tone. After thorough research, I propose establishing clear expectations, leading by example, addressing misconduct, and rewarding employees who are acting with integrity. First Proposition: Clear Communication of Expectations第一个命题:明确的期望沟通 It is important to clearly communicate the behaviors that are expected from each employee. This can be achieved through a written code of ethics, attainable performance objectives, and formal training. According to Pickerd (2015), when employees clearly understand workplace ethics, the likelihood of misconduct will decrease significantly. Establish a Code of Ethics建立道德规范 When management establishes and openly communicates ethical expectations, they are signifying that integrity is valued. Every employee and contractor should be required to read and sign the company Code of Ethics annually. New employees should also be required to read and sign the document before starting their job. This ensures that every employee clearly understands and abides by the same set of ethical expectations. Clear Job Descriptions and Realistic Performance Goals清晰的工作描述和现实的绩效目标 Employees should understand what duties are expected to be completed in their position. Applicants should only be hired if they meet all job requirements and pass background checks. After hiring qualified employees, recurring job training should be provided. It is important that employees develop and maintain the skills necessary to perform their job. All performance goals should be reviewed and revised periodically. Realistic performance goals will help ensure that the standards are attainable. In a successful company, employees are able to perform their job and reach performance goals without needing to resort to unethical conduct. 员工应该了解在自己的岗位上应该完成哪些职责。只有符合所有工作要求并通过背景调查的申请人才可以被录用。聘用合格的员工后，应进行经常性的岗位培训。员工发展和保持必要的技能来完成他们的工作是很重要的。所有绩效目标都应定期审查和修订。现实的性能目标将有助于确保标准是可实现的。在一个成功的公司里，员工能够完成他们的工作，达到绩效目标，而不需要诉诸不道德的行为。 Annual Fraud and Ethics Training年度画大饼和道德培训 Fraud and ethics training should cover company values and expectations, review the code of ethical conduct, and discuss the responsibility of each employee to report misconduct. Training sessions should inform employees which acts are prohibited by the company and by law. Essentially, this will help employees avoid situations that could lead to poor conduct. New employees should also be required to complete ethics training when starting with the company. Routine training regarding ethics will help employees identify potential problems and avoid getting into compromising situations. Second Proposition: Lead by Example第二个建议:以身作则 To improve tone at the top, upper-management extending beyond the CEO must also lead by example. Gartland (2015) states, “Instilling leadership values and a commitment to ethics and integrity at all levels of the firm helps reinforce appropriate decision-making and the ability of all personnel to do the right thing.” All upper management should act with integrity, show fairness and consistency, display a strong work ethic, and be able to collaborate with others.
Integrity完整性 Employees commonly model their work ethic after top management. Management’s ethical decisions should include both verbal communication and physical actions. It is important that all employees, clients, and suppliers are treated with respect. Furthermore, transparency, honesty, and open communication should all be modeled by management. Failure of management to act with integrity will cause doubt in the minds of employees. Employees cannot be expected to act ethically if upper management is not treating others with integrity. Fairness公平 Employees will always be sensitive to favoritism. If a leader enforces different standards for a handful of employees, resentment is often the result. Employees who are being treated unfairly may feel that specific employees will always receive preferential treatment. They may believe that no matter how hard they work, it won’t make a difference. Furthermore, upper management should follow through with their promises. According to ACFE (2018), “nothing undermines a leader’s credibility more than saying one thing and doing another.” Management’s daily behavior should leave employees confident that they’re being led by someone honest, dependable, and fair. 员工总是对偏袒很敏感。如果一个领导对少数员工实施不同的标准，往往会产生怨恨。受到不公平待遇的员工可能会觉得特定的员工总是会得到优待。他们可能认为无论他们多么努力工作，都不会有什么不同。此外，高层管理人员应该兑现他们的承诺。根据ACFE(2018)的报道，“没有什么比说一套做一套更能破坏领导人的信誉了。”管理层的日常行为应该让员工相信，他们的领导是一个诚实、可靠、公平的人。 Work ethic职业道德 If upper management is arriving to work late, leaving early, or consistently calling out of work, the employees will feel that this is acceptable behavior to copy. If management requests employees stay late or come in early, they too should be able to work during those hours. If management wants employees to be thoughtful, hardworking, and dedicated, they must also exhibit those traits. Essentially, upper management should be the most invested, hardest working, and flexible employees in the company. Collaboration协作 Management should be able to positively and productively work with others. A collaborative tone means that suggestions from others should be investigated throughout the daily processes. Management must be willing to put aside their personal beliefs and listen to the ideas and opinions of others. This shows employees that management cares about their ideas and opinions, even if they are different than their own. Third Proposition: Address Misconduct第三个主张:处理不当行为 According to Lightle (2015), the organization should hold individuals accountable for their internal control responsibilities in the pursuit of objectives. Management should investigate misconduct through confidential hotlines, whistleblower policies, and disciplinary measures. Confidential Hotline保密热线 Hotlines are an effective tool for reporting fraud. According to ACFE’s 2006 Report on Occupational Fraud and Abuse, “Occupational frauds were more likely to be detected by a tip than by any other means such as internal audits, external audits, or internal controls. Organizations with hotlines had a median loss of $100,000 and detected their frauds within 15 months of inception. By contrast, organizations without hotlines suffered twice the median loss and took 24 months to detect fraud.” By promoting an anti-fraud hotline, management will convey that the company values an ethical environment. 热线电话是举报欺诈行为的有效工具。根据ACFE 2006年关于职业欺诈和滥用的报告，“职业欺诈比任何其他手段如内部审计、外部审计或内部控制更容易被发现。有热线的机构平均损失10万美元，并在成立后的15个月内发现了他们的欺诈行为。相比之下，没有热线的机构遭受的损失是中位数的两倍，他们花了24个月才发现欺诈行为。”透过推广反欺诈热线，管理层会传达公司重视诚信环境的讯息。 Whistleblower Policy告密者的政策 A whistleblower policy allows employees to come forward and report misconduct anonymously. Employees who suspect or observe fraudulent behavior should be able to report information or seek guidance confidentially, without fear of retaliation. It is essential for employees to understand that reporting misconduct is highly-valued and that those who report will be protected. Implement Disciplinary Measures实施惩戒措施 Top management is responsible for enforcing that all employees are required to act within the company’s ethical code of conduct. This message must be conveyed in order to prevent fraud. There must be consistent and appropriate discipline for all ethical violations. If two employees commit a wrongdoing, but only one is punished, employees will not be deterred from committing unethical behavior. Furthermore, the severity of discipline must match the severity of the violation. If employees feel that the reward outweighs the risk, they will be more likely to act unethically. When misconduct is reported, the management team should conduct a thorough investigation. After detection, management should take steps to prevent similar offenses from happening. Fourth Proposition: Reward Integrity第四个主张:奖励正直 It is essential that integrity is recognized and rewarded. While it is common to reward employees for meeting business goals, a continued commitment to integrity should also be recognized. Acting with integrity and ethics can be recognized by management through employee incentive programs. Implementing rewards such as prizes, compensated lunches, or paid time off, is an easy way to show employees the value of acting ethically and with integrity. Conclusion结论 Overall, management tone influences organizational culture. If a leader isn’t setting the right tone, problems will develop within the company. It is important to clearly communicate expectations, lead by example, address misconduct, and reward those acting with integrity. By implementing the steps above, a culture of “doing the right thing” will be created. Employees look to management for direction, therefore, management must be conscious of the signals it sends to employees. Creating an ethical tone at the top will prevent fraud and improve loyalty and morale. References参考文献 （略） 留学生Essay相关专业范文素材资料，尽在本网，可以随时查阅参考。本站也提供多国留学生课程作业写作指导服务，如有需要可以咨询本平台。 |
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