A cross-cultural construct of the ethos of the corporate codes of ethics: Australia, Canada and Sweden

The objective of this paper is to develop and describe a construct of the ethos of the corporate codes of ethics (i.e. an ECCE construct) across three countries, namely Australia, Canada and Sweden. The introduced construct is rather unique as it is based on a cross-cultural sample seldom seen in the literature. While the outcome of statistical analyses indicated a satisfactory factor solution and acceptable estimates of reliability measures, some research limitations have been stressed. They provide a foundation for further research in the field and testing of the ECCE construct in other cultural and corporate settings. We believe that the ECCE construct makes a contribution to theory and practice in the field as it outlines a theoretical construct for the benefit of other researchers. It is also of managerial interest as it provides a grounded framework of areas to be considered in the implementation in organizations of corporate codes of ethics.

A cross cultural comparison of the contents of codes of ethics: USA, Canada and Australia

This paper examines the contents of the codes of ethics of 83 of the top 500 companies operating in the private sector in Australia in an attempt to discover whether there are national characteristics that differentiate the codes used by companies operating in Australia from codes used by companies operating in the American and Canadian systems. The studies that were used as a comparison were Mathews (1987) for the United States of America and Lefebvre and Singh (1992) for Canada. The major conclusion is that, whilst Australian codes do have some characteristics that differentiate them from the other two groups, it appears that companies in all three cultures are driven by the same motives to develop codes.

Ethical ramifications of corporatised legal practice

Ethical constraints applying to lawyers are largely found in formal restrictions in legislation - ethical duties arise as a result of a lawyer's service to the public - business ethics - corporatisation and the push for Multi-Disciplinary Practices (MDPs) - duty of confidentiality - avoiding conflicts of interest - the advent of MDP will add further pressures to lawyers juggling competing interests.

The relevance to international mergers of the ethical perspectives of participants

International mergers are becoming more widespread among medium-sized companies that for decades have held a prime position in their home country market, but who now feel threatened that they may not be of a significant size to continue to be viable in the international marketplace. The purpose of this paper is to examine the merger of one Australian company and one of its former competitors in the international marketplace from the perspective of the congruence between their espoused ethical cultures in business prior to the merger. A questionnaire comprising 46 questions was sent to the public relations manager of each organization prior to the merger. These managers were asked to fill in the questionnaire and to provide a copy of their code of ethics. The research found that organizations need to not only have a code of ethics, but also need to focus especially on the area of code augmentation to ensure that they communicate the ethos of their code to their employees.

Wrestling with `conflict of interest` in sport management

Purpose – The purpose of this paper is to discuss how the relationship between sport and business has increased the complexity of ethical issues affecting contemporary sport management. Specifically, this paper seeks to define conflict of interest and how it is manifested in both business and sport.
Design/methodology/approach – The paper provides a conceptual discussion of the issue of conflict of interest as it relates to the management and governance of sports organizations. Relationships between business ethics, governance and sport management are examined in the quest to understand conflict of interest and its prevalence in and relevance to sport management.
Findings – Conflicts of interest within the sport industry may have the same structural elements as those occurring in mainstream business, such as benefits, obligations and issues of trust, but it is the higher societal expectations and values placed on sport and sporting organizations that provide the key points of difference.
Practical implications – Through collaboration with sport management practitioners, via inductive in-depth research, a clearer definition of conflict of interest and the range of situations in which it may occur can be developed. It is through a continued research effort in this area that sport managers will be better able to both identify and manage conflicts of interest as they occur.
Originality/value – It is the lack of definitive examples or guidelines for recognition of an actual or a potential conflict of interest that appears to cause the greatest confusion within sport management. By drawing together the key concepts found within the extant literature, a clearer understanding of what constitutes a conflict of interest is provided by this paper.

Leadership, culture and employee deceit : the case of the National Australia Bank

The National Australia Bank (NAB), one of Australia's largest banks, announced losses in 2004 of AUD$360 million due to unauthorised foreign currency trading activities by four employees who incurred and deceptively concealed the losses. The NAB had in place risk limits and supervision to prevent trading desks ever reaching positions of this magnitude. However, the risk management policies and procedures proved ineffective. The purpose of this paper is to analyse the deceit, via a content analysis of official investigative reports and other published documents, to determine the extent to which the Bank's culture and leadership may have influenced the rogue traders' behaviour. The findings suggest that cultural issues, and the role played by the Bank's leaders, were influential in creating a profit-driven culture that ultimately impacted the Bank's foreign exchange operating activities.

Customer perceptions of responsible retailing in Australia

For retailers, the adoption of Corporate Social Responsibility (CSR) can act as a source of differentiation and affect reputation, customer loyalty, and competitive advantage. Despite these potential benefits, there has been limited empirical investigation of CSR within the retailing literature. This paper proposes that for retailers to implement CSR to strategic benefit, they must understand how their customers perceive the concept. This paper utilises Carroll’s (1979, 1991) four-part framework of corporate behaviours to operationalise the concept of CSR. To build on Carroll’s (1979, 1991) framework, respondents are asked to identify specific behaviours that constitute socially responsible behaviour for a retail supermarket. Results support the four corporate behaviours proposed by Carroll, but do not support the rank order of economic corporate behaviours being first and foremost. The findings suggest the inclusion of ‘supply chain management’ and ‘provision of customer value’ as additional factors for retailer CSR. From these findings, an initial model of retailer CSR is proposed for further investigation. For academics, such a model provides greater clarity in understanding CSR, allowing future development across alternative retail settings. The model provides retailers with a tool for implementing CSR for strategic benefit, by way of meeting customer CSR demands.

Ethical structures and processes of corporations operating in Australia, Canada and Sweden : A longitudinal and cross-cultural study

Based on the ‘Partnership Model of Corporate Ethics’ (Wood, 2002), this study examines the ethical structures and processes that are put in place by organizations to enhance the ethical business behavior of staff. The study examines the use of these structures and processes amongst the top companies in the three countries of Australia, Canada, and Sweden over two time periods (2001–2002 and 2005–2006). Subsequently, a combined comparative and longitudinal approach is applied in the study, which we contend is a unique approach in the area of business ethics. The findings of the study indicate that corporations operating in Sweden have utilized ethical structures and processes differently than their Canadian and/or Australian counterparts, and that in each culture the way that companies fashion their approach to business ethics appears congruent with their national cultural values. There does, however, appear to be a convergence of views within the organizations of each culture, as the Swedish companies appear to have been more influenced in 2005–2006 by an Anglo-Saxon business paradigm than they have been in the past.

Corporate social responsibility, new activism and public relations

Purpose – This paper aims to analyse why some contemporary corporate organisations are reluctant to articulate the effect of their market positioning behaviour on the unwilling communities that oppose their activities. It describes the communicative interactions between several large corporate organisations and the grassroots activist groups opposing their activities, in Victoria, Australia.

Design/methodology/approach – Extensive secondary data were collected, including extensive newspaper and radio transcripts from the campaign periods, web site downloads, letters and other campaign documents. The research design applied to the data, a qualitative, interpretative analysis, drawing on key theoretical frameworks.

Findings – The research findings suggest that powerful protest strategies, combined with the right political and social conditions, and a shift in the locus of politics and expertise, bring to light public concerns about the ethics of corporate practices, such as public relations, used egocentrically by organisations, to harmonise their activities in late modern Western society. It finds that no serious overhaul of business ethics can occur until the unity of public relations is critically scrutinised and reformed. It helps define an alternative holistic communicative approach which could be applied more widely to business practice that helps avoid the limitations and relativism of public relations.

Originality/value – The research flags new ways of thinking expressed in the notion of public communication that could lead to creative and unusual coherences vital to deal with the apparent ecological challenges for society in late modernity.

Bribes vs. gifts

This paper closely examines the concept of bribery in dealings between business managers and public officials, the networks of bribery that operate and the different forms that bribery can take including situations where a bribe can be given under the name and cloak of a gift. However, there is a fine line that divides a gift from a bribe in the context of business interactions and not all gift-giving is bribery. The paper enhances our understanding of the difference between a gift and a bribe in the context of dealings between a business manager and a public official and proposes ‘test of disclosure’ as a means to establish whether a gift is indeed a gift or not, regardless of the cultural situation involved.

CSR orientation and organisational performance in the Australian retail industry

This paper aims to contribute to current business ethics literature by conceptualising the relationship between organisational culture, corporate strategy, and target stakeholders and the formation of a CSR orientation. The paper will further explore whether corporate social responsibility policies and practices will result in an overall improved positional advantage for the firm and, as a consequence, positively enhance organisational performance. These relationships will be examined within the context of the retail industry in Australia, focusing on the food, clothing and textiles, and footwear sectors.

How do Australian small and medium enterprises communicate their corporate social responsibility activities online?

Much of the existing research on Corporate Social Responsibility (CSR) focuses on large firms, with comparatively little on Small and Medium Enterprises (SMEs). The SME research focuses on barriers and drivers to CSR and neglects how SMEs communicate their CSR activities. This paper addresses this gap by reporting on a content analysis of 443 Australian SME websites which identifies how they are using this channel to communicate their CSR activities.

Cross-cultural methodological issues in ethical research

Despite the fundamental and administrative difficulties associated with cross-cultural research the rewards are significant and, given an increasing trend toward globalisation, the move away from singular location studies to more comparative research is to be encouraged. In order to facilitate this research process it is imperative, however, that considerable attention is given to the methodological issues that can beset cross-cultural research, specifically as these issues relate to the primary domain or discipline of investigation, which in this instance is research on business ethics. Utilising the experience of a four country comparative study of both Asian and Western cultures in the field of business ethics, the following presents a discussion of methodological concerns under the three broad areas of operationalising culture, operationalising business ethics, and data interpretation.