Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310550 
Year of Publication: 
2014
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 13 [Issue:] 1 [Year:] 2014 [Pages:] 111-158
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
Codes of ethics encompass companies' vision on business conduct and ethics in relation with its stakeholders. Presenting a code of ethics is rather a voluntarily process, therefore a large amount of heterogeneity is found among such codes. A general model of code of ethics would be a necessarily instrument because it would deliver some starting guidance for companies willing to present an ethical code of their own. Therefore, this paper aims to conceptualize a general and synthetic model of code of ethics starting from companies' disclosures on ethics. The content analysis of 19 codes of ethics and conduct presented by the major companies in France and UK allowed us to conceptualize a theoretical model of code of ethics which is focused on specific categories of stakeholders: capital owners (shareholders and investors), management, employees, customers, suppliers and subcontractors, governments, communities and the environment.
Subjects: 
Code of ethics
general model of code of ethics
content analysis
European companies
comparative studies
JEL: 
M41
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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