Within this organization, planning involved selecting enterprise goals and department objectives then finding ways of achieving them. Plans depended upon the existence to alternatives, and then decisions had to be made regarding what to do, how to do it, when to do it and by whom it is to be done. Author Anderson has a responsibility to meet society's expectations in three concentric circles of responsibility (Arthur Andersen, 2007). The inner circle includes business's clear economic responsibilities such as quality and safety and the provision of jobs and services. The intermediate circle expands the responsibility of businesses to make their policies and practices consistent with societal values in such matters as fair employment practices and a benign environmental impact (Accounting Industry, n.d.).
The nature of ethical standards is one of the key issues to be addressed by personnel managers operating in large corporation. There will gradually be a growing together of national practice on working hours, but it will take a lot longer for rates of pay to harmonies. Arthur Anderson adopts CSR because some moral justification comes from a value system that is independent of the business itself and where individual opinion can be sharply divided. SCR implies that employees at work should be honest and that claims about a product or service should be accurate. Ethical issues are corporate behavior and fair competition. In order to meet these objectives, Arthur Anderson uses systematic planning. Fair competition is achieved by adoption of specific ethical rules which guides management and marketing policies. Risk and uncertainty is minimized by planning and this is needed more today than before as social and economic conditions alter very quickly and careful planning enables an organization to prepare for change. Planning helps Arthur Anderson to define its purposes and activities according to fair competition rules. It enables performance standards to be set and results can therefore be compared with the standard to enable managers to see how the organization is proceeding towards its goals. Planning is flexible to deal with a changing environment. Corporate behavior means that employees follow established norms combining their own judgment with benefits of the corporation. In this case, the ethical responsibility of Arthur Anderson is to analyze social conditions and possible threats of their services for potential consumers. They should be well aware of educational background of their customers and their expectations (Corporate Social Responsibility, 2007).
Social responsibility translates into expectations that businesses comply with the spirit of society's laws and with the normative base that under girds them. The social responsibility issues followed by Author Anderson are attitude of management to labor and fair reward and use of shareholders capital. Attitude of management to labor is achieved through fair payment schemes and healthy corporate climate, training programs and promotion activities. Arthur Anderson provides additional training focusing on employee's motivation and work design programs to help worker identify their goal and professional development strategies. Arthur Anderson designs programs of development in accordance with the culture and specific requirements of the particular department, and the demands of particular managerial