Theoretical Foundation to Accounting Information Systems

Unethical behaviour is a behaviour, which falls outside the moral actions right[1]. The report reflects the role of various stakeholders towards fulfilling the responsibility of achieving the goals. The aim of this report to analyse the impact of unethical behaviour on stakeholders. As an unethical dilemma, FIFA corruption scandal is discussed and how this scandal affected various stakeholders. In this unethical event of receiving bribery to give broadcasting and hosting rights to the Qatar. Top officials including the president of the FIFA were involved in the scandal[2].

In FIFA corruption scandal, former top officials accepted bribes from two marketing executives from Argentina to give broadcasting rights and hosting rights. These two marketing executives paid $160m as bribe[3]. Money offered by Alejandro Burzaco to bribe FIFA was a different situation. Moreover, FIFA officials demanded money to delegate hosting and broadcasting rights to Qatar for the 2022 World cup[4].

Bribery has significant negative impact on employee`s behaviour. The stakeholders also involve the persons who regulate the game in the fields. Two most renowned men in Football named as FIFA ethical committee banned Sepp Blatter and Michel Platini from the game for eight years. Stakeholder group includes top officials involved in the scandal and federal association who made efforts to solve the case[5].

The Scandal illustrates two moral problems related to political as well as potential. Firstly, legal relation between corruption and human rights[6]. Neglecting the corruption case especially in developed countries may offend the human rights. On the other hand, corruption and bribery violates human rights. Host countries such as Qatar and Germany influence FIFA officials to use dishonest way and receive money[7]. 

An employee is bound by code of ethics of the FIFA, while performing any activity. This code of conduct links personal interest of the employee with the prospective activities[8]. As per the defined code of conduct, offering and accepting bribes must not have any impact on the official activities. Any gift which create conflict of interest in between laid code of ethics and employee`s behaviour can lead to reimbursement on the part of employee[9].

As a FIFA fan, after the allegation of bribery and fraud on FIFA, I am not willing to buy the tickets of the any world cup. Moreover, my friends and I are not going to watch the football match on TV[10]. Despite I, sponsors are planning to drop the support for soccer game. As FIFA is a Football governing body, it becomes its liability to be more loyal towards its consumers. It is reported that women`s world cup which was conducted just after one week of FIFA scandal, many tickets were unsold and it was very difficult to identify the level of reaction by the fans[11].

A stakeholder can regulate and implement effective anti-bribery programmes that strengthen reputation and builds respect among the employees, raise credibility with the stakeholders and supports enterprises operations. Every business aims for high standard execution of ethical business practices with employees, suppliers, and customers[12].

After the corruption scandal, FIFA has been trying to regain the trust of football fans and confidence. FIFA interviewed around 25000 fans from 50 countries saying that they had no trust in FIFA. FIFA`s new president named Gianni Infantino replaced the disgraced man Sepp Blatter and established a body that took steps to make official`s work more transparent and accountable[13]. 

Unethical Behaviour: Concept and FIFA Corruption Scandal

Sponsors were severely affected by the footfall of fans. To retain the trust of sponsors, FIFA should held sponsors responsible to keep a check on company`s operation. The transparency of actions of the company is necessary. Earlier, Adidas, Coca-Cola, Gazprom, Hyundai/Kai Motors, Visa, and Wanda Group were not ready to support the soccer game[14].  

One way to avoid the occurrence of unethical issues on the part of internal stakeholders can be appointing of senior retired employee as an ethical manager. There should be separate department to provide training of defined code of conduct on regular basis to all senior to junior members[15].   

Conclusion

Stakeholders play a crucial role in maintaining the ethical environment of the company. The unethical behaviour was the corruption scandal by FIFA`s senior level managers. The scandal became more instance because FIFA`s top officials demanded bribes. To retain the reputation, FIFA is trying to regulate a strict code of conduct, which would help to avoid the unethical behaviour on the part of employees. FIFA can impose penalties for the wrongdoers. Severe unethical deeds by top as well as lower level can also lead to termination of the employee.

References

60 minutes overtime, 2018, FIFA corruption exposed by dogged reporter, viewed 23 August 2018, <https://www.cbsnews.com/news/60-minutes-overtime-dogged-reporter-who-exposed-fifa-corruption/>

Americas, 2016, FIFA Imposes Life Bans for 2 S. American Officials for Bribery, viewed 23 August 2018, < https://www.voanews.com/a/fife-life-bans-for-2-south-american-officials-for-bribery/3318265.html>

Baker J, 2018, the fifa scandal: lessons for the corporate world, viewed 22 August 2018, <https://www.acfe.com/uploadedFiles/ACFE_Website/Content/asiapac/2015/presentations/cpp/Jarrod-Baker.pdf>

Bishop M L, & Cooper A F, 2018, the FIFA Scandal and the Distorted Influence of Small States. Global Governance: A Review of Multilateralism and International Organizations: January-March 2018, 24(1)

Business wales 2018, Responsible business, viewed 23 August 2018, <https://businesswales.gov.wales/zones/corporate-social-responsibility/marketplace/dealing-responsibly-employees-customers-and-suppliers>

Clinch N, Pagani M, & Osland A, 2016, How Can FIFA President Gianni Infantino Improve FIFA’s Tarnished Image. Journal of Critical Incidents, 9(1)

Conn D, 2017, Trust in Fifa has improved only slightly under Gianni Infantino, survey finds, viewed 23 August 2018, < https://www.theguardian.com/football/2017/mar/02/fifa-gianni-infantino-survey>

FIFA 2012, FIFA Code of Ethics, viewed 22 August 2018, <https://resources.fifa.com/mm/document/affederation/administration/50/02/82/codeofethics_v211015_e_neutral.pdf>

Hays, T, 2017, Fifa corruption scandal: Two former senior officials convicted at New York trial after taking bribes worth millions, viewed 23 August 2018, <https://www.independent.co.uk/sport/football/fifa-corruption-scandal-officials-convicted-jose-maria-marin-juan-angel-napout-a8125441.html>

Kennedy M, 2018, Former Brazil Football Boss Jailed over FIFA Corruption Scandal, viewed 22 August 2018, < https://www.punditarena.com/football/kennedymarisa760/brazil-boss-jailed-fifa-corruption/ >

Kudryavtsev K, 2017, World Cup 2018: Fifa and Russia face ‘sponsorship crisis’, viewed 22 August 2018, <https://www.theweek.co.uk/world-cup-2018/83933/world-cup-2018-fifa-and-russia-face-sponsorship-crisis>

Peters A, 2015, Corruption and Human Rights, viewed 22 August 2018, <https://www.mpil.de/files/pdf4/Peters_Corruption_and_Human_Rights20151.pdf>

Robertson G, 2015, Sponsors follow the fans in wake of FIFA corruption scandal, viewed 22 August 2018, <https://www.theglobeandmail.com/report-on-business/international-business/sponsors-follow-the-fans-in-wake-of-fifa-corruption-scandal/article24953686/>

Thau S, Rozin R D, Pitesa M, Mitchell M S, & Pillutla M M, 2015, unethical for the sake of the group: Risk of social exclusion and pro-group unethical behaviour, Journal of Applied Psychology, 100(1)

The week, 2018, Qatar World Cup bid ‘sabotaged’ rivals, viewed 22 August 2018, <https://www.theweek.co.uk/qatar-2022-world-cup/95405/qatar-world-cup-bid-sabotaged-rivals>

Transparency international, 2017, FIFA must do more to win back trust of football fans, viewed 22 August 2018, <https://www.transparency.org/news/feature/fifa_must_do_more_to_win_back_trust_of_football_fans>

[1] Thau S, Rozin R D, Pitesa M, Mitchell M S, & Pillutla M M, 2015, unethical for the sake of the group: Risk of social exclusion and pro-group unethical behaviour, Journal of Applied Psychology, 100(1)

[2] Peters A, 2015, Corruption and Human Rights, viewed 22 August 2018, <https://www.mpil.de/files/pdf4/Peters_Corruption_and_Human_Rights20151.pdf>

[3] The week, 2018, Qatar World Cup bid ‘sabotaged’ rivals, Viewed 22 August 2018, <https://www.theweek.co.uk/qatar-2022-world-cup/95405/qatar-world-cup-bid-sabotaged-rivals>

[4] Robertson G, 2015, Sponsors follow the fans in wake of FIFA corruption scandal, viewed 22 August 2018, <https://www.theglobeandmail.com/report-on-business/international-business/sponsors-follow-the-fans-in-wake-of-fifa-corruption-scandal/article24953686/>

[5] Hays, T, 2017, Fifa corruption scandal: Two former senior officials convicted at New York trial after taking bribes worth millions, viewed 23 August 2018, <https://www.independent.co.uk/sport/football/fifa-corruption-scandal-officials-convicted-jose-maria-marin-juan-angel-napout-a8125441.html>

[6] Kudryavtsev K, 2017, World Cup 2018: Fifa and Russia face ‘sponsorship crisis’, viewed 22 August 2018, <https://www.theweek.co.uk/world-cup-2018/83933/world-cup-2018-fifa-and-russia-face-sponsorship-crisis>

[7] At 2

[8] Bishop M L, & Cooper A F, 2018, the FIFA Scandal and the Distorted Influence of Small States. Global Governance: A Review of Multilateralism and International Organizations: January-March 2018, 24(1)

[9] FIFA 2012, FIFA Code of Ethics, viewed 22 August 2018, <https://resources.fifa.com/mm/document/affederation/administration/50/02/82/codeofethics_v211015_e_neutral.pdf>

[10] Transparency international, 2017, FIFA must do more to win back trust of football fans, viewed 22 August 2018, <https://www.transparency.org/news/feature/fifa_must_do_more_to_win_back_trust_of_football_fans>

[11] Americas, 2016, FIFA Imposes Life Bans for 2 S. American Officials for Bribery, viewed 23 August 2018, < https://www.voanews.com/a/fife-life-bans-for-2-south-american-officials-for-bribery/3318265.html>

[12] Kennedy M, 2018, Former Brazil Football Boss Jailed over FIFA Corruption Scandal, viewed 22 August 2018, < https://www.punditarena.com/football/kennedymarisa760/brazil-boss-jailed-fifa-corruption/>

[13] Conn D, 2017, Trust in Fifa has improved only slightly under Gianni Infantino, survey finds, viewed 23 August 2018, < https://www.theguardian.com/football/2017/mar/02/fifa-gianni-infantino-survey>

[14] 60 minutes overtime, 2018, FIFA corruption exposed by dogged reporter, viewed 23 August 2018, <https://www.cbsnews.com/news/60-minutes-overtime-dogged-reporter-who-exposed-fifa-corruption/>

[15] Business wales 2018, Responsible business, viewed 23 August 2018, <https://businesswales.gov.wales/zones/corporate-social-responsibility/marketplace/dealing-responsibly-employees-customers-and-suppliers>