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Journal of Business Ethics

, Volume 35, Issue 1, pp 35–49 | Cite as

Contents of Codes of Ethics of Professional Business Organizations in the United States

  • Bruce R. Gaumnitz
  • John C. Lere
Article

Abstract

This paper reports an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing the broad range of disciplines found in business. The analysis was conducted to identify common ethical issues faced by business professionals. It was also structured to highlight ethical issues that are either unique to or of particular importance for business professionals. No attempt is made to make value judgments about either the codes of ethics studied or of their content. General ethical values identified include honesty and integrity, general legal compliance, discreditable or harmful acts, and obligations related to social values. More business-specific issues include confidentiality, responsibilities to employers/clients, obligations to the profession, independence and objectivity, and business-specific legal and technical compliance issues.

business ethics codes of ethics ethical comparisons ethical content ethical issues ethics professional ethics 

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Copyright information

© Kluwer Academic Publishers 2002

Authors and Affiliations

  • Bruce R. Gaumnitz
    • 1
  • John C. Lere
    • 1
  1. 1.Department of AccountingSt. Cloud State UniversitySt. CloudU.S.A

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