Ethics Bistro

In the bustling offices of YKF Technical Solutions, a mid-sized IT firm, Lai-mui, its project manager, was leading a high-stakes software deployment for a government client. With tight deadlines and mounting pressure, Lai-mui delegated expense reporting to her trusted team lead, Deejay. Weeks later, during a routine audit, discrepancies surfaced as receipts for meals, travel, and equipment were inflated or entirely fabricated. Deejay admitted to falsifying receipts to “compensate for overtime and stress.” Lai-mui was stunned. What seemed like a minor infraction was, in fact, a serious ethical breach.

This scenario is not uncommon, yet it strikes at the heart of the PMI Code of Ethics and Professional Conduct, which is built on four core values: Responsibility, Respect, Fairness, and Honesty.

Violations of PMI’s Core Values

• Responsibility: Deejay failed to take ownership of his actions and misused organizational resources. Ethical responsibility demands accountability, especially in financial stewardship. Falsifying receipts undermines trust and exposes the organization to legal and reputational risks.
• Respect: By manipulating expense reports, Deejay disrespected the trust placed in him by Lai-mui, the client, and the company. Respect includes honoring the dignity of others and the resources entrusted to us—including budgets and public funds.
• Fairness: Inflated claims create an uneven playing field. Honest employees, unlike Deejay, who follow protocol are disadvantaged, and project funds are misallocated. Fairness requires transparency and equal treatment, not personal gain at the expense of others.
• Honesty: The act of falsifying receipts is a direct violation of truthfulness. PMI’s Code of Ethics and Professional Conduct emphasizes that honesty is the cornerstone of ethical project management. Deejay’s deception eroded stakeholder confidence and jeopardized the integrity of the project.

Applying the PMI Ethical Decision-Making Framework (EDMF)

Lai-mui, now faced with an ethical dilemma, turned to the PMI Ethical Decision-Making Framework. The EDMF guided her through:

1. Assessment: Identifying the facts and stakeholders affected.
2. Alternatives: Considering disciplinary action, restitution, and process improvements.
3. Analysis: Evaluating options against PMI’s values.
4. Application: Choosing a course of action aligned with ethical standards.
5. Action: Reporting the incident, initiating corrective measures, and reinforcing ethical training.

Call to Action

The project management community must treat ethics as a living practice, not a checkbox. We must:

• Educate teams on PMI’s Code of Ethics and Professional Conduct.
• Embed ethical discussions into retrospectives and planning.
• Encourage transparent reporting and protect whistleblowers.
• Use the EDMF to navigate gray zones with clarity.

Conclusion

Ethical leadership is not just about doing things right; it’s about doing the right things. Falsifying receipts may seem minor, but its ripple effects can compromise entire projects. Let’s recommit to the values that define our profession and lead with integrity, every step of the way.

Questions for Reflection

1. How can organizations prevent expense fraud without creating a culture of fear?
2. What systems should be in place to detect and deter falsified claims?
3. How do we empower team members to report unethical behavior safely?
4. What role should project managers play in modeling ethical financial practices?

References:

Project Management Institute, Inc. (2025). Ethics. pmi.org. https://www.pmi.org/about/ethics

Project Management Institute, Inc. (n.d.). Ethics Guidelines. pmi.org. https://www.pmi.org/about/ethics/guidelines

Project Management Institute, Inc. (n.d.). PMI Code of Ethics and Professional Conduct. pmi.org. https://www.pmi.org/-/media/pmi/documents/public/pdf/ethics/pmi-code-of-ethics.pdf

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