Example

Auditors may be more likely to accept a client firm's questionable financial statements if infractions have accrued over time.

A researcher whose fraudulent clinical trial saves lives is considered more ethical than one whose fraudulent trial leads to deaths.

The pressure to maximize billable hours in accounting, consulting, and law firms leads to unconscious padding.

A drug company deflects attention from a price increase by selling rights to another company, which imposes the increases.

Baseball officials failed to notice they'd created conditions that encouraged steroid use.

Remedy

Be alert for even trivial ethical infractions and address them immediately. Investigate whether a change in behavior has occurred.

Examine both "good" and "bad" decisions for their ethical implications. Reward solid decision processes, not just good outcomes.

Brainstorm unintended consequences when devising goals and incentives. Consider alternative goals that may be more important to reward.

When handing off or outsourcing work, ask whether the assignment might invite unethical behavior and take ownership of the implications.

Root out conflicts of interest. Simply being aware of them doesn't necessarily reduce their negative effect on decision making.