Yari Yuhariprasetia employees the consequences of ethical and unethical behaviours. The last two roles in the right hand column are not found in the middle column. This is because this research is about ethics management implementation, with the background of DGT ethics reform, or perhaps even, ethics revolution. The last two essential roles are most probably found in a situation where ethics management are in a situation where ethics management is in the early stages of implementation. Table 1: Roles of Moral Manager No.
What a moral manager can do in ethical leadership (Treviňo et al, 2000) To be a role model To communicate the ethics To consistently employ reward systems
Leaders’ roles in ethics management implementation in DGT To be a role model To have an internalisation program on organisation values To be appreciative and attentive To have strong commitment and great concern To comfort and reinforce
There are differences, as well as the noted similarities. The findings of this research do not make a distinction between the “moral person” and “moral manager” dimensions of a leader, as Treviňo et al (2000) do. This can be explained. The interviews and FGDs from which the data were taken are based on a study of ethics management implementation, not a study focusing on ethical leadership. There were no interview or FGD questions in this study dealing with the characteristics of a good ethical leader. However, an analysis of the interview and FGD transcripts indicates that characteristics of a moral person are required for leaders to perform their roles appropriately in ethics management. An internalisation program, or communicating ethics and values, will be effective if leaders “walk the talk”. Failure to do so will have a serious effect, as employees can become de-motivated. To be appreciative and attentive, or to employ reward systems, will reach its purpose only if such action is fairly applied. Being fair is also a characteristic of a strong moral person. Hence, this paper presents an opinion that a leader can only be a strong moral manager if he or she is also a strong moral person. Therefore, a leader with a strong moral manager dimension but a weak moral person attribute is a somewhat unlikely occurrence to happen. In ethics management implementation in DGT, the “moral person” dimension and “moral manager” dimension are not two separate pillars. Rather, ethical leadership is really about one pillar, in which moral person dimension is the foundation of, as prerequisite to, moral manager (Figure 3).
Figure 3: Moral person-moral manager dimensions of ethical leadership in the ethics management implementation in DGT This paper has both internal and external implications. Internally, the DGT must consider including the ethical leadership aspect in managers’ recruitment and training processes. Externally, the findings in this paper will provide insights on the implementation of ethics management in DGT and will give feedbacks for public sector reforms in Indonesia and other countries.
References Brondolo, J., Silvani, C., Le Borgne, E., and Bosch, F. (2008) Tax Administration Reform and Fiscal Adjustment: The Case of Indonesia (2001-07), International Monetary Fund. Brown, M. E. (2007) Misconceptions of Ethical Leadership: How to Avoid Potential Pitfalls, Organizational Dynamics 36(2): 140-155. Brown, M. E. and Mitchell, M. S. (2010) Ethical and Unethical Leadership: Exploring New Avenues for Future Research, Business Ethics Quarterly, Oct2010, Vol. 20 Issue 4
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