At KPMG Forensic we do hundreds of forensic investigations each year and from these we have seen many reasons for compliance breaches. Sometimes breaches occurred because of rogue employees, but most of the time it was not such a binary, black or white situation. It most often looks like there were different underlying factors influencing the behavior of people in the wrong way. Especially in dilemma situations people can start behaving I the wrong way. We have built an App where you can test your own moral reasoning skills and see how you compare with others.
What is a dilemma?
Sometimes good people become bad employees because they made the wrong choice in a “difficult situation.” These difficult situations occur when different interests are at stake. We call these difficult situations: dilemmas. Some examples are: the interest of the client vs. the interest of the organization (think of banks); the interest of the shareholders vs. the interest of the general public (think of companies with a big environmental impact); and of course, personal interest vs. company interest (think of work-life balance dilemma).
Most people think they don’t have any dilemmas in their work and when they will have a dilemma they think it will be easy for them to solve. They are wrong… The first problem is that people don’t always recognize a situation as a dilemma. The second problem is that they will try to go for a quick solution to their moral problem and make the wrong choice.
Dilemma training helps raise employees’ awareness on compliance topics and how to apply the rules correctly. This can be done via classroom trainings but another innovative approach is to ask your employees about their opinion on possible dilemma situations using the KPMG DilemmApp.
In this app, which can be tailored to reflect your content and branding, we present real-life cases. Players can choose their preferred answer from a list of four options. In addition, they can discuss the case with others in the comments section. As an example, we present the case below of an incident in the car park involving your manager.
Figure 1: Screenshot from KPMG DilemmApp
Now take a few moments to think about what you would do in this case, and why. And then choose the option that best matches your opinion.
After choosing an option, the player in the KPMG DilemmApp will receive feedback on how other players voted on this dilemma (see Figure 2). You can see how discussion can take place on the dilemma case (see Figure 3).
Figure 2: Scores of other participants
Figure 3: Discussion on dilemma in comment section
After playing several dilemmas in the KPMG DilemmApp the player receives a score on his ethical reasoning style, which is explained in three dimensions: Personal Interest Score, Oranizational Score and Society Score (see Figure 4).
Figure 4: Score on his ethical reasoning style
In addition to the KPMG DilemmApp that we made for clients, we have also now developed a general version with some common ethical dilemmas. In this version we share some interesting compliance cases with you and we hope that you will join in on the discussions!