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 attitudes 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 commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities. (shrink)

Research from the fields of criminology and social psychology suggests that the deterrent effect of security countermeasures is not uniform across individuals. In this study, we examine whether certain individual characteristics (i. e., computer self-efficacy) or work arrangement (i. e., virtual status) moderate the influence of security policies, security education, training, and awareness (SETA) program, and computer monitoring on information systems misuse. The results suggest that computer savvy individuals are less deterred by SETA programs and computer monitoring, while these countermeasures (...) are also less influential (from a deterrence perspective) on employees that spend more working days outside the office. Implications for both the research and practice of information security are discussed. (shrink)