The implementation of tools and techniques of the management of ethics in the academic environment has its own peculiarities arising from the nature of the expert, scientific, pedagogical, but also administrative work of university staff, requiring a considerable degree of autonomy and freedom. The aim of this case study is to present the views of university teachers and PhD students from a selected faculty of a public university in Slovakia on the implementation of tools and techniques for the management of (...) ethics and to identify specific risks associated with the nature of the code of ethics and its introduction into practice. Qualitative research was conducted using focus groups during the implementation of the code of ethics, while quantitative research was subsequently conducted by an anonymous electronic questionnaire shortly after the introduction of the code into practice. (shrink)

Professional associations, like the Academy of Management, exist to foster and promote scholarship, exchange among faculty, and an environment conducive to member professional ethics development. However, this last purpose of such organizations has received the least amount of attention. Moreover, previous research has demonstrated that there are differences in perceived needs for professional ethics development between tenured and untenured faculty. In the current research 260 Academy of Management members were surveyed. The research identified differences between tenured and untenured management faculty (...) with respect to expectations for the Academy of Management to provide ethics education and research with respect to the professional code of conduct. Implications of the findings are discussed from a developmental perspective. Directions for future research are provided. (shrink)

This study explored the relationship between the integrity of the supervisor and the manager and the creativity of employees who are below the supervisor. Drawing on social learning theory, we proposed a moderated mediation model for the trickle-down effects of perceived supervisor integrity. Using a sample of 716 employees and their supervisors, we found positive associations between both managers’ and supervisors’ integrity and employee creativity. Supervisors’ integrity partially mediates the relationship between managers’ integrity and employee creativity. In addition, supervisors’ perceptions (...) of professional ethical standards moderate the indirect effects of the managers’ integrity on employee creativity. Theoretical and managerial implications are discussed. (shrink)

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship (...) between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. (shrink)

Business codes are a widely used management instrument. Research into the effectiveness of business codes has, however, produced conflicting results. The main reasons for the divergent findings are: varying definitions of key terms; deficiencies in the empirical data and methodologies used; and a lack of theory. In this paper, we propose an integrated research model and suggest directions for future research.

This empirical study explores aspects of how companies that are positively recognized by their workforce as “Best Companies to Work For” convey the underlying principles of their “trustworthy” culture. The study examines the normative ethical frameworks and affective language utilized in the ethics statements. Although multiple studies have considered normative ethical frameworks in individual ethical decision making, few have considered normative ethical frameworks in organization ethics statements. In addition, this study expands the analysis to include the ethic of care. Of (...) the “Best Companies to Work for” in this study, 93 had accessible online ethics statements. Findings indicated 70 % of the ethics statements utilized combinations of three types of normative ethics studied, while 30 % used a single framework. In statements with combined frameworks, the deontological framework had the highest frequency, while the ethic of care was present in 33 % of statements and the teleological framework had the lowest frequency. In ethics statements with a singular framework, the framework rankings were consistent with findings for combined frameworks. Using the Dictionary of Affect in Language, there were statistically significant differences on pleasantness between statements that mentioned ethic of care and those that did not. This study sheds light on how these trustworthy companies communicate by publishing their ethics statements and by using a multidimensional approach in their ethics statements that has greater pleasantness when an ethic of care is utilized. (shrink)

Attempting to determine solutions for unethical practices in the field, this research was designed to assess the effectiveness of public relations firms’ ethics statements in decreasing the incidence of malpractice. This study revealed an encouraging finding that practitioners working in firms with ethical parameters were significantly more likely to engage in ethical practices. Moreover, educating public relations practitioners about the content of ethics statement could positively influence their ethical practices. At the same time, this study’s findings suggest further questions for (...) consideration in future scholarship and in the application of ethics statements to practice within the field. (shrink)

What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...) Conduct. This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced. (shrink)

How can codes of ethics acquire legitimacy—that is, how can they lay down obligations that will be seen by their subjects as morally binding? There are many answers to this question, reflecting the fact that moral agents have a host of different bases on which they may acknowledge code duties as ethically binding—or, alternatively, may reject those duties as morally irrelevant or actively corrupt. Drawing on a wide literature on legitimacy in other practical fields, this paper develops a multidimensional legitimacy (...) framework, describing ten distinct sources of legitimacy. It illustrates how these sources can be seized, not only by the code’s content, but by opportunities presented in the main stages of code development, adoption and implementation. In so doing, it aims to provide practical resources for code developers and ethics reformers in organizations and industries to avoid critical missteps, and to maximize the impact and efficacy of their work. (shrink)

Confronted with numerous scandals, sports organizations are turning to the adoption of ethical codes to attain more ethical behavior. However, the effectiveness of an ethical code as a means to increase ethical behavior remains debated; furthermore, the particular characteristics of a sports context have not yet been taken into account, nor have the different stages of code establishment been considered in evaluation. This article studies the effectiveness, as measured by the Ethical Climate Index, of ethical codes in sports organizations. Moreover, (...) it investigates the effects of the presence, creation, content, implementation, and enforcement of ethical codes on ethical behavior in sports organizations. Our results shed a light on the conditions that need to be in place to install an effective ethical code in sports organizations: a genuine motivation to improve ethical behavior, the involvement of coaches, and the explicit targeting of the management. (shrink)

This study was designed to examine the prevalence of a code of ethics and to analyze its content among public relations agencies in the United States. Of the 1,562 public relations agencies reviewed, 605 (38.7%) provided an ethical statement. Among the ethical statements provided by these public relations agencies, ‹respect to clients,’ ‹service,’ ‹strategic,’ and ‹results’ were the values most frequently emphasized. On the other hand, ‹balance,’ ‹fairness,’ ‹honor,’ ‹social responsibility,’ and ‹independence’ were the least frequently mentioned in the ethical (...) codes. Also, none of the sampled agencies included any sanctions regarding enforcement of their particular codes of ethics. (shrink)

This study examines how the accounting profession disciplines its members for professional misconduct in periods of increased public scrutiny. We conjecture and find that increased public scrutiny of the Canadian accounting profession, marked by the establishment of the Canadian Public Accountability Board in 2003, is positively associated with the severity of punitive sanctions administered by the profession’s disciplinary committees. We find that disciplinary committees are more likely to also demand rehabilitation outcomes and greater future monitoring for offenders. Finally, reporting of (...) discipline outcomes has increased in outlets internal to the accounting profession, but not in publications targeted outside to the public. This latter finding is consistent with the private interest theoretical model of professional ethics developed by Parker as evidence of a latent motivation of the profession to protect its professional private interests. Exploratory analyses indicate that punishment, rehabilitation, and reporting in external publications significantly influence whether offenders return to good standing. (shrink)

BackgroundThe Catalan Institute of Health is the largest health services public provider in Catalonia. “CIH Code of Ethics Virtual Forum”, was created within the Intranet of the CIH to facilitate participation among their employees. The current study aims to: a) Analyse the CIH workers’ assessment of their own, their colleagues’ and the organization’s observance of ethical values; b) Identify the opinions, attitudes, experiences and practices related to the ethical values from the discourse of the workers that contributed voluntarily to the (...) CEVF.MethodsMixed methods study with convergent parallel design:1.Cross sectional study by means of a self-administered, ad hoc, anonymous questionnaire to assess the observance of the ethical values of the CIH according to the participants. A total of 712 workers responded to the questionnaire. A descriptive, bivariate analysis of the results was carried out. 2.Qualitative study to determine the meaning for the workers of the ethical values put forward by the organization. Their individual opinions and experiences were explored by means of a thematic contents analysis of 225 comments posted in the CEVF. The study was conducted between May and December 2008.ResultsThe average score for observance of the CE by the respondents themselves was high, between 3.5-4/5 for the observance by their colleagues and close to 3/5 for the CIH management. These results do not change when we compare by gender, age group and professional discipline. The comments on the values are information-rich, they mirror the ethical environment of the institution and show various ethical dilemmas and suggestions.ConclusionsResults show that it is feasible for a publicly funded health care organization to develop a CE with the participation of employees and the support of the management. Results underscore the relevance of this strategy for the implementation, improvement and update of the CE as a responsibility shared by all workers. Practices consistent with ethical values are rewarded by social approval, enhance employee’s confidence and coherence in decision-making and improve public engagement and institutional policies. (shrink)

At the World Economic Forum meeting in year 2000 in Davos the economic challenges for the next millennium were presented and analysed. The role of the Internet and communications in the development of the global economy were the central theme of the meeting and the evident inefficiency of traditional control mechanisms was highlighted. This situation implies greater responsibility for management for two fundamental reasons: first because management are ultimately responsible for the fortunes of their organizations, and second because they have (...) more freedom to act. I believe that the Davos manifesto (1973) of discourse is of incalculable value, but we also believe that it has a series of important weaknesses from the ethical point of view. My proposal is for a transformational review centred on the ethics of discourse and using as a starting point a conviction of the important role of the manager in the development of ethics in organizations. In this article I intend to examine the need, and the opportunity, to develop an ethical code for professional managers based on discourse ethics. (shrink)