Business ethics represents an important aspect that influences each country’s socio-economic system, and is important to society, environment, and economy. The present article aims to define significant attributes of business ethics in the sector of small and medium-sized enterprises (SMEs) and compares their attitudes within the three most significant business sectors in the Visegrad Group countries (V4 countries: Czech Republic, Slovak Republic, Poland, and Hungary). An empirical study, focusing on the attitudes of small and medium-sized firms, was conducted in June (...) 2022 in Visegrad Group countries through the reputable hired company MNFORCE, using the Computer Assisted Web Interviewing research method. The total number of respondents in the Visegrad Group countries was 1,398. Statistical hypotheses were tested using descriptive statistics, chi-square, and Z-score at a significance level of α = 5%. The most important conclusion of this research is that there are no significant differences in the approach of SMEs to business ethics based on the sector in which the companies operate. Some notable differences in attitudes among SMEs in Slovakia and the Czech Republic were identified, but these were marginal. Therefore, differences in the transformation process within selected economic sectors do not impact the formation of attitudes of small and medium-sized companies in business ethics. It is evident that business ethics is significantly determined primarily by the personal characteristics of the owner/manager of the company, and the specificities of individual sectors do not influence this field. (shrink)

SMEs are the driving force of economies. However, they face challenges that affect their long-term survival, such as developing ethical business environments. Business ethicsrelated research is underdeveloped in SMEs, thus limiting our understanding of business ethics in SMEs. The purpose of this qualitative study was to investigate how business ethics is conceptualised in SMEs, using the Delphi Technique. In SMEs, business ethics is viewed as doing the right thing, having integrity, being transparent, trustworthy, and behaving responsibly towards internal and external (...) parties. The contribution of this article is that business ethics is perceived as upholding quality, being transparent and trustworthy. (shrink)

Workplace incivility is a current challenge in organizations, including smaller firms, as is the development of programs that enhance employees’ treatment of coworkers and ethical decision making. Ethics programs in particular might attenuate tendencies toward interpersonal misconduct, which can harm ethical reasoning. Consequently, this study evaluated the relationships among the presence of ethics codes and employees’ locus of control, social aversion/malevolence, and ethical judgments of incivility using information secured from a sample of businesspersons employed in smaller organizations. Results indicated that (...) ethics code presence was associated with a more internal locus of control and stronger ethical judgment of workplace incivility. Social aversion/malevolence was negatively related to ethical judgment, and internal locus of control was positively related to ethical judgment. Smaller firms should develop ethics codes to manage individuals’ perceptions of control, thus encouraging enhanced ethical reasoning in situations that involve the mistreatment of coworkers; they should also monitor counterproductive tendencies that harm such reasoning and precipitate incivility. (shrink)

The aim of this study is to evaluate the level of select ethical issues in Visegrad Four (V4) countries (Czech republic, Slovakia, Poland, and Hungary) and quantify the differences in the attitudes of entrepreneurs in the field of business ethics in these countries. Empirical research was conducted in June 2022 in the V4 countries. Data collection was carried out by the renowned external company MNFORCE using "Computer Assisted Web Interviewing" (CAWI Research Method), according to the questionnaire created by the research (...) team. The total number of respondents was 1,398, of which 347 were from the Czech Republic, 322 from Slovakia, 381 from Poland, and 348 from Hungary. Statistical hypotheses were verified using descriptive statistics, chi-square, and Z-scores at a α = 5% significance level. The preliminary results of this study can be evaluated as follows: The ethical level of entrepreneurs in V4 countries is high because the dominant group showed a positive attitude towards the defined issues in the field of business ethics. The attitudes of these entrepreneurs showed that they not only perceived the importance of business ethics, but also implemented and promoted these practices in managerial decision-making. Moreover, they feel good when they behave ethically, which is a significant motivating factor. In this study, it was found that Hungarian SMEs presented the highest level of business ethics. In contrast, the Czech Republic presented the lowest level of perception and enforcement of business ethics. (shrink)

Supererogation has gained attention as a means of explaining the voluntary behaviours of individuals and organizations that are done for the benefit of others and which go above what is required of legislation and what may be expected by society. Whilst the emerging literature has made some significant headway in exploring supererogation as an ethical lens for the study of business there remain several important issues that require attention. These comprise, the lack of primary evidence upon which such examinations have (...) been made, attention has been given to only singular pro-social acts of organizations, and the focus has been upon the actions of large organizations. Furthermore, Heyd’s (Supererogation, Cambridge University Press, 1982) original taxonomy of six supererogatory acts, comprising Moral Heroism, Beneficence, Volunteering, Favour, Forgiveness and Forbearance, has been considered to be complete and other forms of supererogatory acts have not yet been explored. In order to address these gaps this study poses the research questions: First, it studies how a single, contemporary SME performs multiple supererogatory acts in its attempts to address its social and environmental goals that go beyond CSR. Second, it seeks to gain a deeper theoretical understanding of Heyd’s (Supererogation, Cambridge University Press, 1982) taxonomy of six forms of supererogation through the capture of primary data. This research makes a three-year case study examination of a single SME that has been formally recognized for its work in addressing social and environmental issues at local, national and global levels. Primary data are acquired of the supererogatory acts that it performs through a three-year participant observation case study, utilizing 61 interviews and 3 focus groups with internal and external stakeholders. In doing so, it addresses the empirical limitations of the extant research, substantiates each of the forms that supererogatory acts may take, and makes a contribution to the theory of supererogation by identifying a further class of act that is ‘Sharing’. (shrink)

Organisational culture is assumed to be a key factor in large-scale and avoidable institutional failures. Whilst models such as “ethical culture” and “safety culture” have been used to explain such failures, minimal research has investigated their ability to do so, and a single and unified model of the role of culture in institutional failures is lacking. To address this, we systematically identified case study articles investigating the relationship between culture and institutional failures relating to ethics and risk management. A content (...) analysis of the cultural factors leading to failures found 23 common factors and a common sequential pattern. First, culture is described as causing practices that develop into institutional failure. Second, and usually sequentially related to causal culture, culture is also used to describe the problems of correction: how people, in most cases, had the opportunity to correct a problem and avert failure, but did not take appropriate action. It was established that most of the cultural factors identified in the case studies were consistent with survey-based models of safety culture and ethical culture. Failures of safety and ethics also largely involve the same causal and corrective factors of culture, although some aspects of culture more frequently precede certain outcome types. We propose that the distinction between causal and corrective culture can form the basis of a unified and generalisable model of organisational failure. (shrink)

This paper critically analyses one of the unexpected results of qualitative research aimed at detecting the presence of unethical business practices in Slovakia. The authors seek to find out why entrepreneurs participating in this research do not take responsibility for the development of business ethics and why, in their primary reflections on unethical practices in the Slovak business environment, have they shifted it almost completely to the State level (1), and whether their attitude is morally justified (2). The main theoretical (...) foundation in the following analysis is the theory of development of business ethics on three levels (micro, mezzo and macro), also known as the “subject-matter of business ethics” approach. The paper discusses attitudes of the research sample, including Slovak entrepreneurs and company representatives, towards the State, and the consecutive critical reflection of their opinions shows that businesspersons tend to give up on their own proactive approach to the development of business ethics and position themselves in the role of an “expectant” instead of a “creator” of ethical standards in society. Furthermore, the paper points out that businesses lack ethical self-reflection in relation to corruption, more precisely, they lack reflection of their place in the corrupt relationship with the State. Given these findings, the paper concludes that an essential basis for the long-term development of business ethics in our country is the establishment of partnerships between the State and business entities, while recognizing the place of nongovernmental democratic institutions. (shrink)