search query: @indexterm CODES OF PRACTICE / total: 127
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| Author: | Vitell, S.J. Hidalgo, E.R. |
| Title: | The impact of corporate ethical values and enforcement of ethical codes on the perceived importance of ethics in business: a comparison of U.S. and Spanish managers |
| Journal: | Journal of Business Ethics
2006 : MAR I, VOL. 64:1, p. 31-43 |
| Index terms: | business ethics codes of practice country comparisons managers Spain USA |
| Language: | eng |
| Abstract: | This paper investigates the impact of corporate ethical values and enforcement of a code of ethics on perceptions of the role of ethics in the overall success of the firm. The authors explore to which extent the organization itself can influence employee perceptions regarding ethics and social responsibility. It is suggested that all of the variables tested, except relativism, impacted upon one's perceptions of the importance of ethics and social resoinsibility. These perceptions varied upon country residence with the U.S. sample having somewhat higher perceptions concerning the importance of ethics and social responsibility than their counterparts in Spain. The U.S. sample had notably higher corporate ethical values, greater enforcement of ethical codes, less organizational commitment and both lower idealism and relativism. |
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