A content analysis of codes of ethics in Australian enterprises

Abstract

Points out that the trend in the USA and the UK to adopt business codes of ethics has been followed in recent years by Australian business organizations. Presents findings from two studies which involved the top 500 Australian enterprises. The first examined the likelihood of code adoption in relation to such variables as organization type, size, income and major activities. The second was concerned with the actual nature of the content to determine whether codes were designed to deal with ethical issues, corporate values and ethical decision skills rather than with management policies and legal issues; and whether a code was in fact a code of ethics as opposed to rules on business etiquette and behaviour.