| Author: | Somers, M. J. |
| Title: | Ethical codes of conduct and organizational context: a study of the relationship between codes of conduct, employee behavior and organizational values |
| Journal: | Journal of Business Ethics
2001 : MAR II, VOL. 30:2, p. 185-195 |
| Index terms: | ETHICS ORGANIZATIONS EMPLOYEES |
| Language: | eng |
| 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 attributes 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 commonwealth. |
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