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Open Access
Article
Publication date: 15 June 2020

Marie-Fleur Lobrij, Muel Kaptein and Mijntje Lückerath-Rovers

This study aims to provide insight into the current incorporation of corporate culture in national corporate governance codes. The authors identify three levels of incorporation…

4737

Abstract

Purpose

This study aims to provide insight into the current incorporation of corporate culture in national corporate governance codes. The authors identify three levels of incorporation for each of the following three dimensions: layers of corporate culture (the “what”), the alignment of corporate culture in the organization (the “for whom”) and the board’s roles regarding corporate culture (the “how”).

Design/methodology/approach

To assess the extent to which national codes have incorporated corporate culture, the authors used a sample of 88 national corporate governance codes. The authors performed a content analysis of these codes using a computer-aided text analysis program. The first step involved the identification of dimensions of corporate culture per national code. These dimensions were then assessed based on three levels of incorporation. Finally, the authors ranked national codes with similar levels of incorporation per dimension and aggregated the dimensions.

Findings

The data show that five of the 88 national corporate governance codes that the authors analysed scored the highest level in all three dimensions of corporate culture.

Originality/value

This is the first study to provide an overview of what national corporate governance codes say about corporate culture. The authors address two gaps in the existing literature. First, the authors develop and use a richer conceptualization of how corporate culture can be addressed in national corporate governance codes. Second, the authors analyse these corporate governance codes worldwide.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 13 November 2007

L.W.J.C. (Leo) Huberts, M. (Muel) Kaptein and K. (Karin) Lasthuizen

The purpose of this paper is to explore the connection between three aspects of leadership – role modeling, strictness, and openness – and nine types of integrity violations…

6991

Abstract

Purpose

The purpose of this paper is to explore the connection between three aspects of leadership – role modeling, strictness, and openness – and nine types of integrity violations within the Dutch police force.

Design/methodology/approach

In this paper data were collected by means of a questionnaire from five regional police organizations in The Netherlands (2,130 questionnaires to regular police officers, response rate 51 percent). Respondents were requested to describe their direct supervisor's leadership qualities and the frequency of integrity violations in their unit. Multivariate analysis techniques were employed to test the relation between the three leadership styles and the nine types of integrity violations.

Findings

The paper finds that role modeling, strictness, and openness of leaders influence the behavior of police officers, but the impact of the variables on the different types of integrity violations varies. Role modeling is especially significant in limiting unethical conduct in the context of interpersonal relationships. Employees appear to copy the leader's integrity standards in their daily interaction with one another. Strictness is important as well, but appears to be particularly effective in controlling fraud, corruption and the misuse of resources. The impact of openness is less evident.

Research limitations/implications

The study in this paper has taken the field of leadership and ethics a step forward by relating different aspects of leadership with different types of violations. The results are significant for further development of theories on ethics and leadership. Future research should combine different sources and methods in order to further test the findings.

Practical implications

The results in this paper have implications for integrity policies and leadership training. A multifaceted leadership strategy will be most effective in safeguarding and improving the integrity of (police) organizations.

Originality/value

The paper shows that leadership is the most frequently cited organizational factor in discussions about the safeguarding of ethics and integrity. However, empirical data are lacking regarding the extent to which different aspects of leadership individually contribute to different kinds of integrity violations.

Details

Policing: An International Journal of Police Strategies & Management, vol. 30 no. 4
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 1 September 2001

Muel Kaptein and Piet van Reenen

This article presents a conceptual framework for reviewing the integrity of police organizations, provides a general basis for developing specific activities and gives an overview…

4183

Abstract

This article presents a conceptual framework for reviewing the integrity of police organizations, provides a general basis for developing specific activities and gives an overview of possible strategies and activities. Integrity management has to safeguard the conditions in the organization that enable police officers to find a responsible balance between three fundamental types of conflicting interests: the entangled hands dilemma; the many hands dilemma; and the dirty hands dilemma. We develop seven organizational qualities that encourage a prudent balance. An integrity audit can help in measuring these qualities. By examining the organization from this perspective, it is possible to work on improving the organization’s integrity.

Details

Policing: An International Journal of Police Strategies & Management, vol. 24 no. 3
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 1 February 2005

Muel Kaptein and Scott Avelino

Aims to illustrate how management can examine corporate integrity.

4555

Abstract

Purpose

Aims to illustrate how management can examine corporate integrity.

Design/methodology/approach

The results of a survey of the US workforce are used to illustrate how integrity can be measured. Questionnaires were sent to 3,075 pre‐qualified working adults with a response rate of 78 percent.

Findings

Of the respondents, 76 percent reported being aware of a violation of the law or of company standards by a colleague or manager in the past 12 months. Many organizations are also sending employees the wrong message when it comes to conducting themselves in an ethical manner.

Research limitations/implications

The research could be extended to other countries. Additionally, it would be a big step forward if research could lead to plausible findings about the relationship between organizational climate and unethical behavior.

Practical implications

Management should consider the option of monitoring integrity periodically by means of a questionnaire, attending not only to the frequency of unethical conduct but also to the corresponding organizational context and corresponding consequences. In most cases it is advisable to measure integrity not only on a corporate level, but also on departmental levels so that it can form a part of the regular planning and control cycle.

Originality/value

This is the first study of the US workforce regarding ethics in the workplace.

Details

Corporate Governance: The international journal of business in society, vol. 5 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Article
Publication date: 25 September 2023

Tania Barboza and Angela Da Rocha

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…

Abstract

Purpose

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

Design/methodology/approach

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

Findings

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

Originality/value

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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