work-7 - Accounting
PFA
Lesson: Ethical Dilemmas Arising from Role 
Expectations
Ethical dilemmas arise as a result of expectations stakeholders have of us based on the different 
roles we play, and sometimes as a result of conflicting expectations of us in a single role. Both role 
conflict and role strain require analyzing the duties that adhere to these roles, and making value 
judgments about which is the more important to uphold when we cannot uphold both.
Learning Objectives
By the end of this lesson, you should be able to:
1. Distinguish between role conflict and role strain as sources of ethical dilemmas.
2. Explain the relationship between roles and how evidence for the choices we make is 
weighed.
3. Describe how role-related dilemmas arise, and offer examples of how they can be avoided or 
how they are decided once they arise.
Content
Role Conflict – When Worlds Collide!
Thus far, we have discussed ethical dilemmas that arise 
when people with opposite interests in the outcome of a 
business decision interact and find that their opposing 
interests cannot all be satisfied. We have seen the conflict 
between the fundamental purpose of business to make a 
profit and increase the wealth of its owners and an 
expectation that how that occurs will be considered, so that 
moral precepts are honored, even at the expense of profits. 
We have noted situations in which the interests of the 
business and the customer do not match; yet a decision 
must be made between these two equally valid 
perspectives.
The same type of conflict arises when we look at a business from the perspective of its role as a 
member of the community as well as its role in generating wealth for its owners. When the two 
conflict, where does a companys prior duty lie?
Naturally, it is not only the seller who experiences role conflict and the dilemmas arising from them. 
Insofar, as any parties to a business transaction take on the roles of buyer or seller, 
certain functional interests adhere to those roles and the expectations for ethical behavior that go 
with them. However, neither buyer nor seller leaves behind the other hats they wear, such as 
worker, parent, taxpayer, citizen, or dozens of other possible roles they occupy at the same 
time. Apart from these functional interests, role-related responsibilities can be complicated by 
individual interests and organizational interests as well. Dilemmas that arise in the context of 
business transactions and buying or selling decisions often arise because of this type of role conflict.
Role Strain
1
A similar dilemma related to roles arises in a slightly different situation that we call role strain. This 
term is used to describe situations in which a person in a particular role has demands placed on 
him/her as a result of that role, by stakeholders with opposing interests. Unlike role conflict, in 
which an individual functions in two different roles, role strain results from the fact that stakeholders 
may have different expectations – even rights – that an individual must uphold in a single role, and 
have to choose which is the more ethically defensible.
One of the easiest places to see instances of role strain within organizations is in the human 
resources function, where the contradiction between the organizations interests and the employees 
interests is built into the job description. Since the human resources office is where situations land 
when the two interests do not agree, dilemmas about which duty is more important to honor often 
arise there. We also saw an example of role strain in the clip from Wall Street, in which the 
stockholders had to make a decision in their capacity as owners of the company, to take the profit to 
which they are entitled, or to support the companys management in its restructuring efforts.
Issues of conflicting duties that adhere to the various hats we wear or roles we occupy are 
becoming more and more complex. Are we parents and family members first, or owners, managers, 
employees, taxpayers, or citizens first? It is crucial to remember that organizations are legal entities 
that enter into relationships as organizations rather than as individuals who pay taxes and are 
entitled to operate in many other respects as an individual would. As a result, they are also subject 
to role strain and role conflict in the face of conflicting expectations of them as organizations and in 
the roles they take on as entities within larger groups.
Whether or not we have taken a conscious position on how we will manage this complexity of roles, 
we carry them all daily. When they conflict, we are forced to choose among them and decide what 
we will do in any given moment. How can we do so ethically? Making the distinction between role 
conflict and role strain may help us with some initial thoughts about where our first priorities ought 
to lie. However, that can only be a preliminary step towards working out where ethical behavior lies.
Why Choose?
Such questions raise the issue of how we judge between duties that 
adhere to the roles in which we function, when we cannot honor them all. 
What makes these situations even more difficult is that, if no one takes 
responsibility for making the decision, one or the other of the alternatives 
will happen anyway.
Take, for instance, a worker who must decide whether to stay home with 
her sick child, or go in to work because her unit will be short-staffed if she 
is not there. The role conflict that gives rise to her dilemma is the result of 
conflicting priorities in her role as an employee and co-worker, and in her 
role as a parent. Whether or not she analyzes the ethical dilemma and 
reaches a reasoned conclusion about what to do, one of her options will 
happen anyway. Even when we decline to take a stand one way or the 
other, time and circumstance will make the decision for us.
Therefore, the overarching issue in such situations is whether we will 
take responsibility for attempting to do the right thing, whether it is in our personal lives, our 
professional roles, or as members of the organization, community, or society of which we are a part. 
Our issue becomes deciding which standards, values, and priorities will have to be sacrificed to 
others that we see as more important. There is always a moment when we can decline to make a 
choice; however, we will find that the choice is usually made anyway, whether we take responsibility 
for it or not.
2
Summary
Ethical dilemmas arise from the various roles in which people function, and also because of the 
various expectations stakeholders may have of any role. Understanding these ethical implications 
can enable us to see the nature of the dilemma, if not avoid it. Inherent in belonging to any group is 
the potential for conflict between individual interests and the interests of the group of which we are a 
part. Group membership is often the way in which our roles are defined, as well as the duties we 
assume in those roles. Taking responsibility for making decisions intentionally is an essential part of 
managing the ethical dimensions of any role-related conflict.
3
 Lesson: Ethical Dilemmas Arising from Role Expectations
Learning Objectives
Content
 Role Conflict – When Worlds Collide!
Role Strain
Why Choose?
Summary
				    	
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