search query: @indexterm codes of practice / total: 127
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| Author: | Arnold, D.F. |
| Title: | The effect of country and culture of perceptions of appropriate ethical actions prescribed by codes of conduct: a Western European perspective among accountants |
| Journal: | Journal of Business Ethics
2007 : FEB II, VOL. 70:4, p. 3327-340 |
| Index terms: | business ethics codes of practice country comparisons culture perception |
| Language: | eng |
| Abstract: | This paper investigates the effect of a country's culture on the implementation of a code of conduct in a European context. The authors examine whether the perceptions of an activity's ethicality relates to the elements found in company codes of conducts vary by country or according to Hofstede's cultural constructs of : power distance, individualism, masculinity/feminity and uncertainty avoidance. The results suggest that differences in the perceptions associate mainly with the participants' country as opposed to their employer, employement level, or gender. These country differences associate also with Hofstede's constructs of individualism and masculinity/feminity. |
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