An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms

Due to the prevalent influence of legal trends in driving ethical homogenization and persistent decoupling between ethical substance and symbolism in today's organizations, scholars are calling for a renewed interest in the structural makeup of ethical codes. This article explores the disclosur...

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Main Author: Bodolica, Virginia (author)
Other Authors: Spraggon, Martin (author)
Format: article
Published: 2015
Subjects:
Online Access:http://hdl.handle.net/11073/8511
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author Bodolica, Virginia
author2 Spraggon, Martin
author2_role author
author_facet Bodolica, Virginia
Spraggon, Martin
author_role author
dc.creator.none.fl_str_mv Bodolica, Virginia
Spraggon, Martin
dc.date.none.fl_str_mv 2015-03
2016-10-13T07:53:46Z
2016-10-13T07:53:46Z
dc.format.none.fl_str_mv application/pdf
dc.identifier.none.fl_str_mv Bodolica, Virginia, Spraggon, Martin. "An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms." Journal of Business Ethics 126, no. 3 (March, 2015): 459-472.
0167-4544
http://hdl.handle.net/11073/8511
10.1007/s10551-013-1966-x
dc.language.none.fl_str_mv en_US
dc.publisher.none.fl_str_mv Springer
dc.relation.none.fl_str_mv Journal of Business Ethics
http://dx.doi.org/10.1007/s10551-013-1966-x
dc.subject.none.fl_str_mv Business ethics
Studies
Content analysis
Organizational behavior
Corporate culture
Social responsibility
dc.title.none.fl_str_mv An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/article
description Due to the prevalent influence of legal trends in driving ethical homogenization and persistent decoupling between ethical substance and symbolism in today's organizations, scholars are calling for a renewed interest in the structural makeup of ethical codes. This article explores the disclosure trends and examines the contents of codes of ethics in the context of Canadian publicly listed acquirers. Relying on the analysis of codes' public availability, structure, purpose, and promoted values, four clusters of behavior are identified. Although many firms avoid the public disclosure of their codes, the results indicate that code of ethics' patterns in sample firms are not driven merely by regulatory forces but increasingly shaped by aspirations for building a sustainable values-based corporation. The reported differences across clusters demonstrate that many companies in Canada overcome isomorphic pressures by displaying some originality in the writing of their codes. While symbolism in codes of ethics' design and adoption prevails in publicly listed acquiring firms, the study provides evidence of an emerging trend of substantial commitment to social responsibilities.
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identifier_str_mv Bodolica, Virginia, Spraggon, Martin. "An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms." Journal of Business Ethics 126, no. 3 (March, 2015): 459-472.
0167-4544
10.1007/s10551-013-1966-x
language_invalid_str_mv en_US
network_acronym_str aus
network_name_str aus
oai_identifier_str oai:repository.aus.edu:11073/8511
publishDate 2015
publisher.none.fl_str_mv Springer
repository.mail.fl_str_mv
repository.name.fl_str_mv
repository_id_str
spelling An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firmsBodolica, VirginiaSpraggon, MartinBusiness ethicsStudiesContent analysisOrganizational behaviorCorporate cultureSocial responsibilityDue to the prevalent influence of legal trends in driving ethical homogenization and persistent decoupling between ethical substance and symbolism in today's organizations, scholars are calling for a renewed interest in the structural makeup of ethical codes. This article explores the disclosure trends and examines the contents of codes of ethics in the context of Canadian publicly listed acquirers. Relying on the analysis of codes' public availability, structure, purpose, and promoted values, four clusters of behavior are identified. Although many firms avoid the public disclosure of their codes, the results indicate that code of ethics' patterns in sample firms are not driven merely by regulatory forces but increasingly shaped by aspirations for building a sustainable values-based corporation. The reported differences across clusters demonstrate that many companies in Canada overcome isomorphic pressures by displaying some originality in the writing of their codes. While symbolism in codes of ethics' design and adoption prevails in publicly listed acquiring firms, the study provides evidence of an emerging trend of substantial commitment to social responsibilities.Springer2016-10-13T07:53:46Z2016-10-13T07:53:46Z2015-03info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfBodolica, Virginia, Spraggon, Martin. "An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms." Journal of Business Ethics 126, no. 3 (March, 2015): 459-472.0167-4544http://hdl.handle.net/11073/851110.1007/s10551-013-1966-xen_USJournal of Business Ethicshttp://dx.doi.org/10.1007/s10551-013-1966-xoai:repository.aus.edu:11073/85112024-08-22T12:16:47Z
spellingShingle An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
Bodolica, Virginia
Business ethics
Studies
Content analysis
Organizational behavior
Corporate culture
Social responsibility
status_str publishedVersion
title An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
title_full An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
title_fullStr An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
title_full_unstemmed An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
title_short An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
title_sort An examination into the disclosure, structure and contents of ethical codes in publicly-listed acquiring firms
topic Business ethics
Studies
Content analysis
Organizational behavior
Corporate culture
Social responsibility
url http://hdl.handle.net/11073/8511