Ethical codes of conduct and organizational context: A study of the relationship between codes of conduct, employee behavior and organizational values

Document Type

Article

Publication Date

3-1-2001

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.

Identifier

0035285040 (Scopus)

Publication Title

Journal of Business Ethics

External Full Text Location

https://doi.org/10.1023/A:1006457810654

ISSN

01674544

First Page

185

Last Page

195

Issue

2

Volume

30

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