Skip to main content
SpringerLink
Log in

Ethical Codes of Conduct in Irish Companies: A Survey of Code Content and Enforcement Procedures

  • Published:
Journal of Business Ethics Aims and scope Submit manuscript

Abstract

This paper reports on an investigation of issues surrounding the use of ethical codes/codes of conduct in Irish based companies. Using a comprehensive questionnaire survey, the paper examines the incidence, content and enforcement of codes of conduct among a sample of the top 1000 companies based in Ireland. The main findings indicate that the overall usage of codes of conduct amongst indigenous Irish companies has increased significantly from 1995 to 2000. However, in line with prior research, these codes focus primarily on issues surrounding company and employee protection as opposed to society protection. Almost half of all codes are written by company personnel or provided by head office. Revisions of codes are common but formal ongoing methods of instructing new staff about codes are not prevalent. Less than one-third of companies with codes have formal channels for reporting violations but a high percentage have formal disciplinary procedures in place for breaches of codes.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Similar content being viewed by others

References

  • J. S. Adams A. Taschian T. H. Shore (2001) ArticleTitle‘Codes of Ethics as Signals for Ethical Behaviour’ Journal of Business Ethics 29 IssueID3 199–211 Occurrence Handle10.1023/A:1026576421399

    Article  Google Scholar 

  • S. Alderson A. Kakabadse (1994) ArticleTitle‘Business Ethics and Irish Management: A Cross Cultural Study’ European Management Journal 12 IssueID4 432–441 Occurrence Handle10.1016/0263-2373(94)90029-9

    Article  Google Scholar 

  • InstitutionalAuthorNameArthur Andersen and London Business School (1999) Ethical Concerns and Reputation risk Management Arthur Andersen London

    Google Scholar 

  • J. L. Badaracco SuffixJr. A. Webb (1995) ArticleTitle‘Business Ethics: A View From the Trenches’ California Management Review 37 IssueID2 8–28

    Google Scholar 

  • M. S. Blodgett P. J. Carlson (1997) ArticleTitle‘Corporate Ethics Codes: A Practical application of Liability Prevention’ Journal of Business Ethics 16 IssueID12–13 1363–1369

    Google Scholar 

  • Brenner, S. and E. A. Molander: 1977, ‘Is the ethics of business changing?’, Harvard Business Review July–August, 57–71

  • J. Brinkmann K. Ims (2003) ArticleTitle‘Good intentions aside: Drafting a functionalist look at codes of ethics’ Business Ethics: A European Review 12 IssueID3 265–273 Occurrence Handle10.1111/1467-8608.00326

    Article  Google Scholar 

  • InstitutionalAuthorNameBusiness in the Community Ireland (2003) The First Ever Survey of Consumer Attitudes in Ireland towards Corporate Responsibility Business in the Community Ireland Dublin

    Google Scholar 

  • E. F. Carasco J. B. Singh (2003) ArticleTitle‘The Content and Focus of the Codes of Ethics of the World’s Largest Transnational Corporations’ Business and Society Review 108 IssueID1 71–94 Occurrence Handle10.1111/1467-8594.00007

    Article  Google Scholar 

  • InstitutionalAuthorNameCenter for Business Ethics (1992) ArticleTitle‘Instilling Ethical Values in Large Corporations’ Journal of Business Ethics 11 863–867

    Google Scholar 

  • D. R. Cressey C. A. Moore (1983) ArticleTitle‘Managerial Values and Corporate Codes of Ethics’ California Management Review 24 IssueID4 53–77

    Google Scholar 

  • H. Farrell B. Farrell (1998) ArticleTitle‘The Language of Business Codes of Ethics: Implications of Knowledge and Power’ Journal of Business Ethics 17 IssueID16 587–601

    Google Scholar 

  • B. Farrell D. M. Cobbin (1996) ArticleTitle‘Mainstreaming Ethics in Australian Enterprises’ The Journal of Management Development 15 IssueID1 37–50 Occurrence Handle10.1108/02621719610107809

    Article  Google Scholar 

  • B. Farrell D. M. Cobbin H. Farrell (2002) ArticleTitle‘Codes of Ethics: Their Evolution, Development and other controversies’ The Journal of Management Development 21 IssueID2 152–163 Occurrence Handle10.1108/02621710210417448

    Article  Google Scholar 

  • M. F. Fernandes D. M. Randall (1992) ArticleTitle‘The Nature of Social Desirability Response Effects in Ethics Research’ Business Ethics Quarterly 2 183–206

    Google Scholar 

  • W. C. Frederick K. Davis J. E. Post (1988) Business and Society McGraw-Hill London

    Google Scholar 

  • B. Kjonstad H. Willmott (1995) ArticleTitle‘Business Ethics: Restrictive or Empowering?’ Journal of Business Ethics 14 IssueID6 445–464 Occurrence Handle10.1007/BF00872086

    Article  Google Scholar 

  • InstitutionalAuthorNameKPMG South Africa (2002) Southern Africa Fraud Survey 2002 KPMG Forensic South Africa

    Google Scholar 

  • M. Lefebvre J. B. Singh (1992) ArticleTitle‘The Content and Focus of Canadian Corporate Codes of Ethics’ Journal of Business Ethics 11 IssueID10 799–811 Occurrence Handle10.1007/BF00872312

    Article  Google Scholar 

  • M. Jeune ParticleLe S. Webley (1998) Company Use of Codes of Business Conduct Institute of Business Ethics London

    Google Scholar 

  • R. M. Lindsay L. M. Lindsay V. B. Irvine (1996) ArticleTitle‘Instilling Ethical Behaviour in Organisations: A survey Of Canadian Companies’ Journal of Business Ethics 15 IssueID4 393–407 Occurrence Handle10.1007/BF00380360

    Article  Google Scholar 

  • G. McDonald (1999) ArticleTitle‘Business Ethics: Practical Proposals for Organisations’ Journal of Business Ethics 19 IssueID2 143–158 Occurrence Handle10.1023/A:1006059013788

    Article  Google Scholar 

  • E. Marnburg (2000) ArticleTitle‘The Behavioural Effects of Corporate Ethical Codes: Empirical Findings and Discussion’ Business Ethics A European Review 9 IssueID3 200–210 Occurrence Handle10.1111/1467-8608.00191

    Article  Google Scholar 

  • M. Mathews (1987) ArticleTitle‘Codes of Ethics: Organizational Behavior and Misbehavior’ Research in corporate Social Performance and Policy: Empirical Studies if Business Ethics and Values 9 107–130

    Google Scholar 

  • P. E. Murphy (1994) ArticleTitle‘European Managers’ Views on Corporate Ethics’ Business Ethics: A European Review 3 137–144

    Google Scholar 

  • P. E. Murphy (1995) ArticleTitle‘Top Managers’ Views on Corporate Ethics’ Irish Marketing Review 8 61–72

    Google Scholar 

  • C. Nakano (1997) ArticleTitle‘A Survey Study on Japanese Managers’ Views of Business Ethics’ Journal of Business Ethics 16 1737–1751 Occurrence Handle10.1023/A:1017922002410

    Article  Google Scholar 

  • A. Nijhoff S. Cludts O. Fisscher A. Laan (2003) ArticleTitle‘Measuring the Implementation of Codes of Conduct: An Assessment Method Based on a Process Approach of the Responsible Organisation’ Journal of Business Ethics 45 IssueID1 65–78

    Google Scholar 

  • B. O’Dwyer (2003) ArticleTitle‘Conceptions of Corporate Social Responsibility: The Nature of Managerial Capture’ Accounting, Auditing and Accountability Journal 16 IssueID4 523–557

    Google Scholar 

  • O’Toole, F.: 1999, ‘The Treason of the Elite in a Culture of Corruption’. The Irish Times, October 2, 14

  • Pfeffer, J.: 1981, ‘Management as symbolic action; The creation and maintenance of organizational paradigms’, in Research in Organizational Behaviour 3, (AI Press, Greenwich, CT), 1–52

  • The Report of the Review Group on Auditing: 2000, (Government Publications, Dublin)

  • Robin, D., M. Giallourakis, F. R. David and T. E. Moritz: 1989, ‘A Different Look at Codes of Ethics’, Business Horizons (January–February), 66–73

  • J. Roche (2003) ArticleTitle‘Ireland and Corporate Responsibility’ Ethical Corporation Magazine 23(November) 35–37

    Google Scholar 

  • L. W. Ryan (1994) ArticleTitle‘Ethical Codes in British companies’ Business Ethics: A European Review 3 IssueID1 54–64

    Google Scholar 

  • B. Schlegelmilch J. Houston (1989) ArticleTitle‘Corporate Codes of Ethics in Large UK Companies: An Empirical Investigation of Use, Content and Attitudes’ European Journal of Marketing 23 IssueID6 7–24 Occurrence Handle10.1108/EUM0000000000571

    Article  Google Scholar 

  • M. S. Schwartz (2001) ArticleTitle‘The Nature of the Relationship Between Corporate Codes of Ethics and Behaviour’ Journal of Business Ethics 32 IssueID3 247–262 Occurrence Handle10.1023/A:1010787607771

    Article  Google Scholar 

  • M. S. Schwartz (2002) ArticleTitle‘A code of ethics for corporate codes of ethics’ Journal of Business Ethics 41 IssueID1/2 27–43

    Google Scholar 

  • S. P. Sethi (1999) ArticleTitle‘Codes of Conduct for Multinational Corporations: An Idea Whose time Has Come’ Business and Society Review 104 IssueID3 225–241 Occurrence Handle10.1111/0045-3609.00052

    Article  Google Scholar 

  • R. R. Sims (1991) ArticleTitle‘The Institutionalisation of Organizational Ethics’ Journal of Business Ethics 10 493–506

    Google Scholar 

  • R. R. Sims J. Brinkmann (2003) ArticleTitle‘Enron Ethics (Or: Culture Matters More than Codes)’ Journal of Business Ethics 45 IssueID3 243–256 Occurrence Handle10.1023/A:1024194519384

    Article  Google Scholar 

  • R. S. Snell A. M. Chak J. W. Chi (1999) ArticleTitle‘Codes of Ethics in Hong Kong: Their Adoption and Impact in the Run up to the 1997 Transition of Sovereignty to China’ Journal of Business Ethics 22 IssueID4 281–309 Occurrence Handle10.1023/A:1006043320926

    Article  Google Scholar 

  • Society of Financial Service Professionals in association with Walker Inc.: 2000, Ethical Issues in the Employer–Employee Relationship. http://www.financialpro.org/press/Ethics/es2000/Ethics_Survey_2000_Report_FI NAL.cfm Accessed 12 December 2003

  • M. J. Somers (2001) ArticleTitle‘Ethical Codes of Conduct and Organizational Context: A Study of the Relationship between Codes of Conduct, Employee Behaviour and Organizational Values’ Journal of Business Ethics 30 IssueID2 185–195 Occurrence Handle10.1023/A:1006457810654

    Article  Google Scholar 

  • B. Stevens (1994) ArticleTitle‘An Analysis of Corporate Ethical Codes: Where do We Go from Here?’ Journal of Business Ethics 13 IssueID1 63–69 Occurrence Handle10.1007/BF00877156

    Article  Google Scholar 

  • J. H. Stohs T. Brannick (1996) ArticleTitle‘Irish Managers’ Perceptions of Business Ethics’ Irish Business and Administrative Review 17 83–93

    Google Scholar 

  • J. H. Stohs T. Brannick (1999) ArticleTitle‘Codes and Conduct: Predictors of Irish Managers’ Ethical Reasoning’ Journal of Business Ethics 22 IssueID4 311–326 Occurrence Handle10.1023/A:1006017724977

    Article  Google Scholar 

  • P. Stokes L. McMahon E. Tseelon (2003) BOBOS in Ireland; Attitudes in Ireland to the Social and Environmental Responsibilities of Business The Social Science Research Centre University College Dublin

    Google Scholar 

  • The Irish Times: 1999, Editorial, September 24, 15

  • The Irish Times: 1998, Editorial, June 4, 17

  • L. K. Trevino B. Victor (1992) ArticleTitle‘Peer Reporting of Unethical Behaviour: A Social Context Perspective’ Academy of Management Journal 35 IssueID1 38–64

    Google Scholar 

  • L. K. Trevino K. A. Nelson (1995) Managing Business Ethics John Wiley and Sons Chichester

    Google Scholar 

  • L. K. Trevino G. R. Weaver D. G. Gibson B. L. Toffler (1999) ArticleTitle‘Managing Ethics and Legal Compliance: What Works and What Hurts’ California Management Review 41 IssueID2 131–151

    Google Scholar 

  • N. Turnbull (1999) Internal Control: Guidance for Directors on the Combined Code Institute of Chartered Accountants in England and Wales London

    Google Scholar 

  • G. R. Weaver L. K. Trevino P. L. Cochran (1999) ArticleTitle‘Corporate Ethics Practices in the Mid-1990’s: An Empirical Study of the Fortune 1000’ Journal of Business Ethics 18 283–294 Occurrence Handle10.1023/A:1005726901050

    Article  Google Scholar 

  • G. R. Weaver (1993) ArticleTitle‘Corporate Codes of Ethics: Purpose, Process and Content Issues’ Business and Society 32 IssueID1 44–67

    Google Scholar 

  • C. Wiley (1995) ArticleTitle‘The ABC’s of Business Ethics: Definitions, Philosophies and Implementation’ Industrial Management 37 IssueID1 22–27

    Google Scholar 

  • G. Wood (2000) ArticleTitle‘A Cross Cultural Comparison of the Contents of Codes of Ethics: USA, Canada and Australia’ Journal of Business Ethics 25 287–298 Occurrence Handle10.1023/A:1006034209956

    Article  Google Scholar 

  • T. R. Wotruba L. B. Chonko T. W. Loe (2001) ArticleTitle‘The Impact of Ethics Code Familiarity on Manager Behavior’ Journal of Business Ethics 33 IssueID1 59–69 Occurrence Handle10.1023/A:1011925009588

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. University of Amsterdam Business, School University of Amsterdam, Roetersstraat 11, 1018, WB, Amsterdam, The Netherlands

    Brendan O’Dwyer

Authors
  1. Brendan O’Dwyer
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Grainne Madden
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Brendan O’Dwyer.

Additional information

Grainne Madden is the founder of and senior consultant in GMJ Associates, a Dublin based corporate responsibility consultancy. Prior to founding GMJ Associates she had over 20 years business experience, 15 of those years in advertising and publishing. She worked in different business functions including Sales, Marketing, Quality Management, Market Research, Strategy Development, automated Sales Systems, Database Management and New Product Development. In these roles, she participated in partnerships and negotiations with organisations in Ireland, the UK, Belgium, The Netherlands and Portugal. She obtained her MBA from the Smurfit Graduate School of Business in Dublin in 2000 in which she specialised in Business Ethics. As well as working with various client companies and organisations, she lectures on corporate responsibility to MBA students.

Brendan O’Dwyer is Professor of Accounting at the University of Amsterdam Business School, University of Amsterdam. Brendan’s research interests are interdisciplinary and qualitative in focus and encompass: corporate and non-governmental organisation (NGO) accounting and accountability; social and ethical accounting and reporting; sustainability reporting assurance practice; corporate stakeholder engagement; corporate social responsibility, corporate governance; qualitative research methods, and professional accounting ethics and disciplinary procedures. His academic work has been published in the three foremost international interdisciplinary accounting journals Accounting, Organizations and Society, Accounting, Auditing & Accountability Journal and Critical Perspectives on Accounting as well as in other accounting journals such as The European Accounting Review and The British Accounting Review. He serves on the editorial board of Accounting, Auditing & Accountability Journal, The British Accounting Review and Qualitative Research in Organizations and Management: An International Journal.

Rights and permissions

Reprints and permissions

About this article

Cite this article

O’Dwyer, B., Madden, G. Ethical Codes of Conduct in Irish Companies: A Survey of Code Content and Enforcement Procedures. J Bus Ethics 63, 217–236 (2006). https://doi.org/10.1007/s10551-005-3967-x

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10551-005-3967-x

Keywords

Search

Navigation