A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics

Elena Roxana Anghel-Ilcu ()
Additional contact information
Elena Roxana Anghel-Ilcu: The Bucharest University of Economic Studies, Romania

Journal of Accounting and Management Information Systems, 2014, vol. 13, issue 1, 111-158

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.

Keywords: Code of ethics; general model of code of ethics; content analysis; European companies; comparative studies (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://online-cig.ase.ro/RePEc/ami/articles/13_1_6.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:13:y:2014:i:1:p:111-158

Access Statistics for this article

More articles in Journal of Accounting and Management Information Systems from Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
Bibliographic data for series maintained by Cristina Tartavulea ().