client’s point of view totally without voicing any disagreement just to keep the client happy. The consultant may give advice on matters that are beyond their area of expertise. Clients are usually willing to listen to the advice of their consultants totally. This might prompt the latter to overemphasize their point of view, thereby bringing loss to the client. The same situation may also result in a proper study of the issues on the part of the consultant. It could also happen that the client did not disclose all necessary information so that the consultant will offer advice which is acceptable to the client. The consultant may disclose confident information of the client for personal gain. Sometimes the consultant may use the client as a testing ground for some new model or technology that the consultant may have developed or acquired. The consultant may also disclose confidential information given by the head of the client organization to other members of the management in the belief that it will help them to solve a problem. The above information was those given by experts and clients who felt that these are instances of unethical behavior by consultants. It can be seen that such behavior occurs also because of the attitude of the client towards the consultants. Some of the instances occurred because it was the client who made it possible.
作者认为，咨询公司的角色多年来发生了变化。咨询机构的规模不断扩大，他们扮演的角色更多是管理者而非顾问。他们最终承担起执行他们建议客户的任务的责任。在这种情况下，顾问将成为客户组织的一部分。由于客户组织中存在的政策和组织政治，他们失去了对顾问至关重要的自由。布洛克先生说，之所以出现这种情况，并不是因为它是咨询的一部分，而是因为为客户执行此类任务是有资金的。关于道德操守的另一个令人关注的领域是咨询行业缺乏问责制。咨询公司有自己的模式和方法，他们强迫客户这样做。即使模型不起作用，该行业也没有负面影响。事实上，客户自己已经开始接受顾问的这种行为。有时，顾问会完全同意客户的观点，而不发表任何异议，只是为了让客户满意。顾问可就超出其专业领域的事项提供建议。客户通常愿意完全听取顾问的建议。这可能会促使后者过分强调自己的观点，从而给客户带来损失。同样的情况也可能导致顾问对问题进行适当的研究。也可能发生客户未披露所有必要信息，以便顾问提供客户可接受的建议。顾问可能出于个人利益而披露客户的自信信息。有时，顾问可能会将客户用作顾问可能开发或获得的某些新模型或技术的试验场地。顾问还可以向管理层的其他成员披露客户组织负责人提供的机密信息，认为这将帮助他们解决问题。上述信息是专家和客户提供的，他们认为这些是顾问不道德行为的实例。可以看出，这种行为的发生也是因为客户对顾问的态度。一些实例之所以发生，是因为是客户使其成为可能。
Example:举例
The best example of unethical consulting behavior in the recent past involves Arthur Anderson Consultants and Enron Corporation. The collapse of the multinational giant resulted in huge losses for its average investors and the loss of millions of dollars of pension funds which were very valuable to its employees. Hundreds of people lost their jobs, creditors lost their money and many were affected in other ways. Arthur Anderson Consulting, which was well known throughout the world as practitioners of high ethics lost face and exists only to clear the various litigations against it. This particular situation is a result of greed, non-disclosure of facts by Anderson Consulting for fear of losing the client, in this case Enron Corporation and the consultant moving out of its real area of expertise which was that of accountants. The fact was that Anderson had two previous audit failures prior to Enron. The two companies involved were Waste Management and
最近，Arthur Anderson咨询公司和安然公司不道德咨询行为的最佳例子。这家跨国巨头的倒闭导致了其普通投资者的巨大损失，并损失了数百万美元的养老金，这些养老金对其员工来说非常宝贵。数百人失去了工作，债权人失去了资金，许多人受到了其他方面的影响。亚瑟·安德森咨询公司作为高道德的实践者而闻名于世，但它的存在只是为了澄清针对它的各种诉讼。这种特殊情况是由于安德森咨询公司出于担心失去客户而贪婪、不披露事实的结果，在本案中，安然公司和咨询公司离开了会计师的真正专业领域。事实是，在安然之前，安德森曾两次审计失败。涉及的两家公司是废物管理公司和
Sunbeam. The company had to spend $110 million to cover litigation costs. In the case of Enron, the company had appointed Anderson’s consultancy division for a very large fee. It was due to this that Anderson’s had to go along with the crooked accounting policies of Enron for fear of losing that account. There were also another factor involved. Enron’s impressive growth during its earlier years made them arrogant. This led to a number of growth plans that were not feasible. Enron’s growth plans including its asset light policy did not proceed as expected. The end result was that Enron had stakes in a number of loss making concerns. If the figures were to be disclosed in the company accounts, Enron would have to report a loss and the value of its shares would fall. The co
