Journal ArticleDOI
A Classification Scheme for Codes of Business Ethics
Bruce R. Gaumnitz,John C. Lere +1 more
TLDR
This scheme uses six important dimensions to distinguish among codes of ethics: length, focus, level of detail, shape, thematic content, and tone.Abstract:
A great deal of interest in codes of ethics exists in both the business community and the academic community. Within the academic community, this interest has given rise to a number of studies of codes of ethics. Many of these studies have focused on the content of various codes.One important way the study of codes of ethics can be advanced is by applying formal tools of analysis to codes of ethics. An understanding of important dimensions that may differ across codes of ethics, a common terminology to describe these dimensions, and a means to measure these dimensions will facilitate applying such tools. They will also facilitate discussion, enable comparisons, and advance our understanding of codes of ethics. The present paper describes a classification scheme to use in studying codes of ethics. This scheme uses six important dimensions to distinguish among codes of ethics: length, focus, level of detail, shape, thematic content, and tone. The paper also introduces metrics that can be used to measure the dimensions.read more
Citations
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The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model
Muel Kaptein,Mark S. Schwartz +1 more
TL;DR: In this article, the authors propose an integrated research model and suggest directions for future research on the effectiveness of business codes, and suggest that the main reasons for divergent findings are: varying definitions of key terms; deficiencies in the empirical data and methodologies used; and a lack of theory.
Journal ArticleDOI
Corporate Ethical Codes: Effective Instruments For Influencing Behavior.
TL;DR: In this article, the authors present a review of corporate ethical codes published since 2000 and conclude that codes can be effective instruments for shaping ethical behavior and guiding employee decision-making, and that culture and effective communication are key components to a code's success.
Journal ArticleDOI
Corporate Codes of Conduct: The Effects of Code Content and Quality on Ethical Performance
TL;DR: In this article, the authors investigated the importance of code content in determining code effectiveness by examining the relationship between code of conduct quality and ethical performance, and found that companies maintaining high quality codes of conduct were significantly more represented among top CSR ranking systems for corporate citizenship, sustainability, ethical behavior, and public perception.
Journal ArticleDOI
Does Religion Matter to Owner-Manager Agency Costs? Evidence from China
TL;DR: Wang et al. as mentioned in this paper used a sample of 10,363 firm-year observations from the Chinese stock market for the period of 2001-2010, and provided strong and robust evidence that religion (i.e., Buddhism and Taoism on the whole) is significantly negatively associated with owner-manager agency costs.
Journal ArticleDOI
Agency Theory, Reasoning and Culture at Enron: In Search of a Solution
TL;DR: The authors identified conditions present at Enron's collapse: a strong agency culture with collectively noncompliant norms, a munificent rare-failure environment, and new hires with little business ethics training.
References
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Journal ArticleDOI
Do Corporate Codes of Ethics Reflect National Character? Evidence from Europe and the United States
TL;DR: In this article, the authors compared the usage and contents of corporate codes of ethics in Europe and U.S. and found that significantly fewer European companies adopted codes of ethical conduct compared with the United States, indicating that there is a distinctly European approach to codifying ethics.
Journal ArticleDOI
A comparison of five business philosophies
Paul Miesing,John F. Preble +1 more
TL;DR: A survey of 487 adult, MBA, and undergraduate business students on the business philosophies of Machiavellianism, Darwinism, Objectivism, Relativism, and Universalism showed that prospective managers tend to be less ethical than practicing ones.
Journal ArticleDOI
Theoretical considerations for a meaningful code of professional ethics
TL;DR: In this article, the authors divide the provisions of professional codes into those provisions which urge professionals to avoid moral hazard, maintain professional courtesy and serve the public interest, and conclude with recommendations regarding the content of professional code.
Journal ArticleDOI
The content and focus of canadian corporate codes of ethics
Maurica Lefebvre,Jang B. Singh +1 more
TL;DR: In this paper, content analyses of seventy-five codes of ethics of financial Post 500 corporations were performed. And the authors found that the focus of these codes was the protection of the firm.
Journal ArticleDOI
Contents of Codes of Ethics of Professional Business Organizations in the United States
Bruce R. Gaumnitz,John C. Lere +1 more
TL;DR: In this paper, an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing a broad range of disciplines found in business, was conducted to identify common ethical issues faced by business professionals.
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The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model
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