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#2 in a 5 Part Series: The 10%/80%/10% Rule: Navigating Pressures with Gratitude and Openness

Writer: Bill Carlson Bill Carlson

Introduction


In any ethical decision-making process, we face a multitude of pressures—both internal and external—that can cloud our judgment. These pressures often tempt us to take shortcuts or make decisions that go against our values. The Bitter or Better course explored how these pressures can drive people toward unethical choices. But with the right tools, we can resist those temptations.


In this post, we’ll look at how the 10%/80%/10% rule, developed by the National Association of State Auditors, Comptrollers, and Treasurers (NASACT), can be applied to your ethical decision-making process, with gratitude and openness as foundational tools to stay in the top 10% of ethical decision-makers.


Understanding the 10%/80%/10% Rule


The 10%/80%/10% rule, formulated by NASACT, breaks individuals into three groups based on their responses to ethical pressures:

  1. The Top 10% – These individuals consistently act with integrity, making ethical decisions even under intense pressure.

  2. The 80% Majority – This group fluctuates, sometimes making ethical decisions but at other times succumbing to internal or external pressures.

  3. The Bottom 10% – These individuals frequently make unethical choices, often prioritizing self-interest and external rewards over ethical considerations.


According to NASACT’s model, the majority of people fall into the 80% category, where they are influenced by circumstances, stress, or the environment. The key to consistently staying in the top 10%—those who remain steadfast in their ethics—is understanding and navigating these pressures effectively.


The Role of Internal and External Pressures


Internal pressures are the doubts, insecurities, or desires that come from within us, like the need for approval, fear of failure, or financial concerns. These are often powerful motivators that can push us toward unethical choices if left unchecked.


External pressures come from our environment—such as workplace culture, societal expectations, peer influences, or deadlines. As discussed in Bitter or Better, external pressures can lead to shortcuts, compromises, or unethical actions when they feel overwhelming.


The real challenge is learning to resist these pressures and stay true to our values. That’s where gratitude and openness come in.


Gratitude as a Grounding Principle


Gratitude is more than just a feel-good emotion; it serves as a powerful grounding principle when facing ethical decisions. In Blog 1, we explored how gratitude shifts our mindset from scarcity to abundance, making it easier to focus on long-term values rather than short-term gains.


According to research from the Greater Good Science Center, gratitude enhances emotional resilience. Individuals who practice gratitude regularly are better equipped to face ethical challenges because they are less likely to act out of fear or scarcity. Instead, they are more focused on what they already have and value, which makes them more resistant to external temptations.


During my time in prison, gratitude helped me stay centered. In an environment filled with pressures—both internal (like fear and shame) and external (like peer influence and limited resources)—gratitude kept me focused on what was important. It allowed me to see beyond the immediate pressures and choose actions aligned with my values. This is what we taught in Bitter or Better—that gratitude can serve as a shield against unethical choices.


Openness: Recognizing Pressures and Taking Action


While gratitude keeps us grounded, Openness, another key aspect of the HOGA framework, helps us recognize the pressures influencing our decisions. Openness means being transparent with yourself and others about the challenges you face and the pressures that weigh on you. It allows you to examine situations honestly and identify when internal or external factors are pushing you toward unethical decisions.


A study published in the Journal of Personality and Social Psychology found that people who are open to their emotions and circumstances are more likely to resist unethical behavior. By being open, we gain clarity and self-awareness, which makes it easier to recognize when we are being swayed by pressures, and to realign ourselves with our core values.


Openness was a crucial component of my journey during Bitter or Better. Recognizing the pressures that had led me to unethical decisions in the past was the first step toward overcoming them. By being open with myself, I could see how both internal fears and external expectations had influenced my actions. This honesty allowed me to break free from those pressures and make better choices.


HOGA in Action: Gratitude and Openness Together


Together, Gratitude and Openness serve as two essential tools for navigating the pressures that challenge ethical decision-making. Gratitude keeps you centered on what truly matters, reducing the pull of temporary rewards or fears. Openness ensures that you remain aware of the pressures affecting your decisions and gives you the ability to resist them through self-reflection and transparency.


For example, imagine you’re at work and faced with a decision where cutting corners could save time but would violate company policies. If you practice gratitude, you can focus on the long-term rewards of integrity, such as trust and respect, rather than the immediate benefit of saving time. Openness allows you to recognize the external pressure of a looming deadline and communicate your concerns rather than acting unethically. These principles work hand-in-hand to help you stay in the top 10% of ethical decision-makers.


Conclusion


The 10%/80%/10% rule, developed by NASACT, provides a helpful framework for understanding how people respond to ethical pressures. Most people fall into the 80% category, but by practicing gratitude and openness—core aspects of the HOGA framework—you can consistently remain in the top 10% who make ethical choices regardless of the pressures they face.


In the next post, we’ll explore Willful Blindness and how cultivating awareness helps you overcome the tendency to ignore unethical actions. Stay tuned to learn more practical tools for living a life grounded in ethics and integrity.

Comments


What the Professionals Are Saying 

"I teach a course on negotiations, during which I spend a good deal of time talking about honesty and ethics in negotiations. As an ethics researcher, I think it is important that students not only understand strategies for successfully claiming value in negotiations, but also learn about the temptations they will face to engage in unethical bargaining, and unethical behavior more broadly in their professional careers. Bill brought this message to life. Bill explained to my students – with openness, authenticity, and scientific insight – the ethical missteps he took in his career. I am incredibly grateful to have had Bill in my class – I learned from him just as much as my students did. I think he would be a welcome, and much needed, addition to any course related to ethics, well-being, power and influence, or negotiations (and likely many more!)."   

                                                                        Professor Emma Levine/ University of Chicago Booth School of Business 

“Bill Carlson has a reservoir of experience that will resonate with college students and professionals from all walks of life. Seldom do you encounter an individual willing to openly share his foibles and mistakes in an attempt to deviate the life paths of those mutually-inclined to make the same errors. Bill lays his life bare in his presentation and shares the detrimental impact his decision-making had on his personal and professional life; yet he lays the foundation for an inroad to a better future built upon his gratitude for life, learning from his mistakes, and pursuit of his new definition of “life wholeness”.  

                                                                         Dr. William C. McCoy, Director/Rutland Institute for Ethics

                                                                         Visiting Professor, College of Education/Clemson University 

"For over 30 years, I have been teaching full- and part-time. For the past eleven years I have been a member of the accounting faculty at Fordham University. This semester, Fall 2021, Mr. Carlson agreed to speak with my students about his story, and I can say that I have had few guest speakers who delivered such a powerful message about the importance of professional obligations. It was the story of a seemingly nice guy who exhibited a lack of judgment and would pay a heavy price for it. Most importantly, it is a story of a man who reflected upon his moral lapse and has made a solid commitment to helping others."              

                                                                                       Timothy P. Hedley, Ph.D., CPA, CFF, CFE

                                                                            Retired Global Leader of Fraud Risk Management Services, KPMG LLP

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