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Business ethics is an area growing in importance for business managers. Research in the USA suggests that three‐quarters of major corporations have specific codes of ethics, and in the UK some 40 per cent (and increasing) of major organisations have codes of ethics. This article explains a survey on corporate ethics undertaken in the UK and points to some reasons why firms choose to have codes of ethics, and why some firms do not. It concludes by suggesting that further research is needed, especially on the perceived benefits of a corporate code of ethics to organisations.

Research has so far not approached the contents of corporate code of ethics from a strategic classification point of view. Therefore, the objective of this paper is to introduce and describe a framework of classification and empirical illustration to provide insights into the strategic approaches of corporate code of ethics content within and across contextual business environments.

The paper summarizes the content analysis of code prescription and the intensity of codification in the contents of 78 corporate codes of ethics in Australia.

The paper finds that, generally, the studied corporate codes of ethics in Australia are of standardized and replicated strategic approaches. In particular, customized and individualized strategic approaches are far from penetrating the ethos of corporate codes of ethics content.

The research is limited to Australian codes of ethics. Suggestions for further research are provided in terms of the search for best practice of customized and individualized corporate codes of ethics content across countries.

The framework contributes to an identification of four strategic approaches of corporate codes of ethics content, namely standardized, replicated, individualized and customized.

The principal contribution of this paper is a generic framework to identify strategic approaches of corporate codes of ethics content. The framework is derived from two generic dimensions: the context of application and the application of content. The timing of application is also a crucial generic dimension to the success or failure of codes of ethics content. Empirical illustrations based upon corporate codes of ethics in Australia's top companies underpin the topic explored.

Focuses on the status of ethics in the larger and more significant Australian business corporations, using a survey instrument. The findings cover the origins of Australian enterprise codes, their implementation, the use of comprehensive strategies to support them, the sanctions imposed for their breach and the level of ongoing review and reporting. Uses these as criteria of “mainstreaming” ‐ the establishment of a company’s ethics function as a major and central focus of management activities, systems and procedures. Suggests that the extent of “proprietary interest” afforded addressees of codes is an element of code effectiveness and ethics mainstreaming.

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

Codes of ethics are a moral reflection centred on the duties and rights of a given profession that establishes the minimum moral standards required. These codes imply self-regulation and therefore an individual application on the conduct of professionals. In this chapter we reflect on the main values that guide PR practice based on Schwartz's theory of basic human values, which measures universal values that are recognised throughout all major cultures. A qualitative and quantitative content analysis was carried out of the codes of ethics of six national PR and communication associations and of the Global Alliance's code. The ethics codes were analysed to study the priorities of values stressed by PR professional associations and to highlight the motivational values that may be present in them. Findings show that values contained in the codes of ethics are based on a system of 32 human values; three of the values – the common good, integrity and truthfulness – are identified in all the codes; motivational values relating to universalism, benevolence and conformity are also covered to varying degrees in all the texts. It has been confirmed that the Global Alliance code is the only text that deals with the values of all the motivations described by Schwartz. The PR codes of ethics are based on a list of common ethical values of a collective nature, which are mostly contemplated by the Global Alliance; the main difference at the national level is that Latin countries include in their texts more principles of ethical universalism.

A growing tendency towards interdisciplinary and international social science research has resulted in the need for codes of ethics and guidelines that cross disciplinary and national boundaries. One set of such documents was developed by the RESPECT project, which produced Europe-wide professional and ethical guidelines for social sciences. This chapter builds on a semi-structured interview conducted with the Principal Investigator of the RESPECT project. Her thoughts are contextualised within the broader discussions of ethics and professional standards codes and guidelines as identified by other scholars in the field. Drawing on an experience-based account, the chapter offers guidance in overcoming some of the common concerns when developing international, interdisciplinary ethics codes and guidelines for social science research.

Why should PR professionals bind themselves to a code of ethics when even membership of a professional industry association is not mandatory? Is it not easier to be ethics‐free? The Public Relations Institute of New Zealand (PRINZ) is one of a number of public relations associations around the world that has recently reviewed its code of ethics. The new codes now focus on education first – to encourage understanding and minimise breaches – and discipline second. In a world rocked by corporate scandal, business leaders are rediscovering ethics and even British hip hop musicians are considering drafting an ethics code. The Spingate scandal showed that the ethics of all PR practitioners, be they members of professional PR institutes or not, are subject to public scrutiny and their actions and words may damage their own and the industry’s reputation. PR practitioners are seeking guidance on ethics, to have the confidence they are doing what is generally accepted to be right. Conformance with agreed and widely understood codes of ethics will improve PR practice and the industry’s reputation.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.