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

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  • Elena Roxana Anghel-Ilcu

    (The Bucharest University of Economic Studies, Romania)

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.

Suggested Citation

  • Elena Roxana Anghel-Ilcu, 2014. "A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 111-158, March.
    • Handle: RePEc:ami:journl:v:13:y:2014:i:1:p:111-158
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    More about this item

    Keywords

    Code of ethics; general model of code of ethics; content analysis; European companies; comparative studies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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