Kaptein, M. & Schwartz, M.S. J Bus Ethics (2008) 77: 111. doi:10.1007/s10551-006-9305-0
Business codes are a widely used management instrument. Research into the effectiveness of business codes has, however, produced conflicting results. The main reasons for the divergent findings are: varying definitions of key terms; deficiencies in the empirical data and methodologies used; and a lack of theory. In this paper, we propose an integrated research model and suggest directions for future research.