Journal of Business Ethics 30 (2):185-195 (2001)

Abstract
Codes of ethics are being increasingly adopted in organizations worldwide, yet their effects on employee perceptions and behavior have not been thoroughly addressed. This study used a sample of 613 management accountants drawn from the United States to study the relationship between corporate and professional codes of ethics and employee attitudes and behaviors. The presence of corporate codes of ethics was associated with less perceived wrongdoing in organizations, but not with an increased propensity to report observed unethical behavior. Further, organizations that adopted formal codes of ethics exhibited value orientations that went beyond financial performance to include responsibility to the commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities
Keywords codes of ethics  organizational values  wrongdoing
Categories (categorize this paper)
Reprint years 2004
DOI 10.1023/A:1006457810654
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 72,564
Through your library

References found in this work BETA

Professional Ethics and the Culture of Trust.Andrew Brien - 1998 - Journal of Business Ethics 17 (4):391 - 409.

View all 7 references / Add more references

Citations of this work BETA

View all 81 citations / Add more citations

Similar books and articles

Analytics

Added to PP index
2009-01-28

Total views
197 ( #61,056 of 2,533,564 )

Recent downloads (6 months)
14 ( #57,618 of 2,533,564 )

How can I increase my downloads?

Downloads

My notes