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16
lapkj uhfr'kkL=
[COMMUNICATION ETHICS]
uhfrijd lapkj ,oa laLFkk ewY; (Ethical Communication and OrganizationValues)
iz'u (Question) 1
vki uhfrijd lapkj ls D;k le>rs gSa\ blds rRo D;k gksrs gSa\

mkj (Answer)
us'kuy dE;qfuds'ku ,lksfl,'ku jk"Vh; lapkj laxBu ds vuqlkj uhfrijd lapkj mkjnk;h
lksp ds fy, ewyHkwr vk/kkj gksrk gS vkSj ;g fu.kZ; djus rFkk lEcU/kksa dks fodflr djus
vkSj leqnk;ksa dks cukus pkgs og mlh lUnHkZ ds Hkhrj gks ;k ckgj gks rFkk laLfr] ek/;e ;k
ra= esa gksA uhfrijd ekuo ewY;ksa dks c<+krk gS vkSj muds lEeku esa o`f) djrk gS rFkk lR;
deZ] opu] fu"i{krk mkjnkf;Ro] O;fDrxr fu"Bk rFkk Lo;a vkSj nwljksa ds izfr lEeku dh
Hkkouk dks mRiUu djrk gS] tcfd uhfr'kkL= ds foijhr lapkj lHkh izdkj ds lapkjksa dks
Hk;Hkhr djrk gS vkSj mlds QyLo:i ekuo vkSj lekt ftlesa ge fopjrs gSa] ds fgr ds
foijhr dk;Z djrk gSA la{ksi esa uhfrijd lapkj ds ikl iw.kZr;k fodflr lkekftd nkf;Ro
dk Hkko gksrk gSA
uhfrijd lapkj og gksrh gS ftlesa %

lHkh vko';d lwpuk lfEefyr djukA

lHkh rjg dk Kku lR; gS] /kks[kkiw.kZ ugha gSA

;g Bhd vkSj 'kq) Hkko okyk gksrk gSA blls ml Hkk"kk dk mi;ksx ugha gksrk gS tks
Hkzked gS] HksnHkko djrh gS ;k c<+k&p<+kdj crkrh gSA

vk'kkoknh vfHko`f) ds ihNs udkjkRed lwpuk dks ugha fNikrk gSA

fopkjksa dks rF; dh rjg ugha crkrkA

vkdM+ksa dk lgh :i esa o.kZu fd;k tkrk gSA

The Institute of Chartered Accountants of India

lapkj uhfr'kkL=

16.2

iz'u (Question) 2
laf{kIr fVIif.k;k fyf[k, %
v uhfrijd lapkj ds ykHk(
c laLFkk ewY;A

mkj (Answer)
v

uhfrijd lapkj ds ykHk (Advantages of Ethical Communication)uhfrijd lapkj


nh?kZdkyhu O;kikfjd lQyrk rFkk ykHknk;drk c<+krk gS] ysfdu dsoy ykHk c<+kuk
gh uhfrijd lapkj dk dkj.k ugha gks ldrk] tSls gh uhfrijd gksus dh ykxr mlls
gksus okys ykHkksa ls vf/kd gks tk;sxh] uhfrijd lapkj lEHko gh ugha gksxkA uhfrijd
O;ogkj ,d nh?kZdkyhu O;kolkf;d izfr"Bk gSA v/;;u fjiksVks ls irk pyk gS fd
lHkh deZpkjh mPp uhfrijd O;ogkj djus okyh laLFkkvksa ds fy, dk;Z djuk pkgrs
gSaA l{ke deZpkjh mu laLFkkvksa dh [kkst esa jgrs gSa] tks uhfrijd O;ogkj dk mPp
Lrj cuk, j[kuk ilUn djrh gSaA tc l{ke deZpkjh uhfrijd O;ogkj djus okyh
Qeks dh rjQ tkrs gSa] rks lHkh dks ykHk gksrk gS] D;ksafd ;ksX;rk vkSj uhfrijd
O;ogkj nksuksa gh fpjLFkk;h gSaA
laLFkk ewY; (Organization Values)laLFkk ewY; os fl)kUr o fopkj gSa ftuesa O;f
;k laLFkk, n`<+rk ls fo'okl djrh gSa rFkk mUgsa egRoiw.kZ ekurh gSaA tc O;f fu.kZ;ksa
ds ckjs esa 'kadk esa gksrs gSa] rks os rqjUr lgh fu.kZ; ysus ds fy, xgjs tes ewY;ksa dh
lgk;rk ysrs gSaA laLFkk esa lgHkkxh ewY;ksa ij fo'okl] oSpkfjd izfr;ksfxrk] bPNkvksa]
oS;fd deZpkfj;ksa ds ms';ksa dk lkeuk djus ds fy, ms';ksa dks ljy-ls-ljy
cukrs gSaA
,d O;f fdlh laLFkk dh nwjnf'kZrk o ms'; dFkuksa dk ijh{kk }kjk laLFkk ds ewY;
ds ckjs esa vPNk vUnktk yxk ldrk gSA ;s dFku laLFkkvksa ds ms';ksa rFkk lQyrk
izkIr djus ds fy, fn;s x;s funsZ'kksa dk laf{kIr fooj.k gksrs gSaA cgqr-lh laLFkk, bu
nwjnf'kZrk o ms'; dFkuksa dks dbZ LFkkuksa ij iznf'kZr djrh gSa] ftlls fd deZpkjh
laLFkkvksa ds ewY;ksa dks tku ldsaA

lapkj esa uhfrijd O;ogkj dh nqfo/kk, (Ethical Dilemmas in Communication.)


iz'u (Question) 3
lapkj esa uhfrijd O;ogkj dh nqfo/kkvksa dks laHkkyus ds fy, ekxZn'kZu lq>kb,A

mkj (Answer)
lapkj esa uhfrijd O;ogkj dh nqfo/kkvksa dks laHkkyus ds fy, ekxZn'kZu (Guidelines to
handle communication ethics dilemmas) :
(i)

Li"Vokfnrk cuk, j[kuk (Maintain candour)Li"Vokfnrk ls vk'k; nwljs O;f;ksa


ls O;ogkj esa Li"Vrk] bZekunkjh rFkk [kqysiu ls gSA nwljksa ds lkFk lapkj djrs le;
bu ckrksa ij vM+k jgsA

The Institute of Chartered Accountants of India

16.3

fn bULVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k

(ii)

lwpuk lgh cuk;s j[ksa (Keep message accurate)tc vki lwpuk ,d lzksr ls nwljs
lzksr dks ys tk jgs gSa] rks ;FkklEHko ewy lapkj dks gh HkstsaA
(iii) xqIrrk (Secrecy)lapkj ds le; xqIrrk cuk, j[kuk vko';d gSA fdlh dks Hkh
bldh tkudkjh ugha nsuh pkfg,A
(iv) lapkj le; ls Hkstk tkuk pkfg, (Ensure timeliness of communication)lwpuk dk
le; vkykspukRed gks ldrk gSA lwpuk dks Hkstus esa nsjh djuk vuhfriw.kZ dk;Z ekuk
tkrk gSA
(v) /kks[kk/kM+h ls cpuk (Avoid deception)uhfrijd lwpuk Hkstus okys ges'kk /kks[kk/kM+h]
xyr lwpukvksa dk fuekZ.k] tkucw>dj dh xbZ fofr;ksa ;k lwpuk dks rksM-+ ejksM+ dj
izLrqr djuk ;k lwpuk fNikuk vkfn ckrksa ls nwj jgrs gSaA
(vi) vuhfrxr lapkj O;ogkj dk fojks/k djuk (Confront unethical behaviour),d
la;fer uhfrxr fopkj n`f"V cuk, j[kus ds fy, gesa vuhfrxr lapkj O;ogkj dk
fojks/k djuk pkfg,A

vH;kl iz'u
(EXERCISE)
1.

uhfrxr lapkj D;k gS \


[mkj,d uhfrxr lapkj esa fuEufyf[kr lfEefyr gSa %

lHkh vko';d lwpuk lfEefyr djukA

lHkh rjg dk Kku lR; gS] /kks[kkiw.kZ ugha gSA

;FkkFkZ vkSj okLrfod :i ls lPph] diViw.kZ] vyxkooknh vkSj vfrjaftr Hkk"kk


ls nwj jgukA

vk'kkoknh] vfHko`f) ds ihNs udkjkRed lwpuk dks ugha fNikrk gSA

fopkjksa dks rF; dh rjg ugha crkrkA

vkadM+ksa dk lgh :i esa o.kZu fd;k tkrk gSA]


In a nutshell ethical communicators have a well developed sense of social
responsibility.

2.

fcxqy ctkuk D;k gS \ o.kZu dhft,A


[mkj,d O;f tks fuxfer cqjkb;ksa vFkok ykijokgh dks turk dks crkrk gS fcxqy
ctkus okys ds uke ls tkuk tkrk gSA fuxe rFkk izcU/k deZpkfj;ksa ls fu"Bkoku gksus
dh vis{kk djrs gSaA ykyp] bZ";kZ] cnys dh Hkkouk dqN fcxqy ctkus okyksa dks
mRlkfgr djrh gSaA dqN dks xyr lwpuk feyrh gSA dqN lkoZtfud LokFkZ dks futh
LokFkZ le>rs gSaA fuf'pr :i ls turk dks ,sls fuxfer O;ogkjksa dks tkuus dk
vf/kdkj tks lEHkor% [krjukd gS] fQj Hkh >wBk fcxqy ctkus okys dk vkked :i
ls ihNs yxs jguk dfBukbZ iw.kZ gks ldrk gSA]

The Institute of Chartered Accountants of India

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