A Longitudinal and Cross-Cultural Study of the Contents of Codes of Ethics of Australian, Canadian and Swedish Corporations

17 Pages Posted: 7 Feb 2011

See all articles by Jang B. Singh

Jang B. Singh

University of Windsor - Odette School of Business

Gran Svensson

affiliation not provided to SSRN

Gregory Wood

Deakin University - Bowater School of Management and Marketing

Michael Callaghan

Deakin University - Bowater School of Management and Marketing

Date Written: February 3, 2011

Abstract

This study uses a specific method to analyze the contents of the codes of ethics of the largest corporations in Australia, Canada and Sweden and compares the findings of similar content analyses in 2002 and 2006. It tracks changes in code contents across the three nations over the 20022006 period. There were statistically significant changes in the codes of the three countries from 2002 to 2006: the Australian and Canadian codes becoming more prescriptive, intensifying the differences between these and the Swedish codes. The contents of these codes and the nature of the changes they have undergone over time are culturally driven: Australia's and Canada's reflecting their similar cultural profiles and Sweden's reflecting its differences from these countries on organizationally relevant cultural dimensions. The study reveals that corporate codes of ethics are living documents as reflected by the significant longitudinal changes in the frequencies of mention of several of the 60 items underpinning the content analysis of the codes of ethics. Consequently, and in light of their growing prevalence and importance as instruments of corporate governance, they should not be treated as static but as dynamic documents that are subject to various environmental factors. The clear implication of the findings of this study is that for corporate codes of ethics one size does not fit all and that these instruments must be carefully monitored and revised to reflect changing conditions.

Suggested Citation

Singh, Jang B. and Svensson, Gran and Wood, Gregory and Callaghan, Michael, A Longitudinal and Cross-Cultural Study of the Contents of Codes of Ethics of Australian, Canadian and Swedish Corporations (February 3, 2011). Business Ethics: A European Review, Vol. 20, Issue 1, pp. 103-119, 2011, Available at SSRN: https://ssrn.com/abstract=1754813 or http://dx.doi.org/10.1111/j.1467-8608.2010.01612.x

Jang B. Singh (Contact Author)

University of Windsor - Odette School of Business ( email )

499 Odette Building
Windsor N9B 3P4, Ontario
Canada

Gran Svensson

affiliation not provided to SSRN

No Address Available

Gregory Wood

Deakin University - Bowater School of Management and Marketing ( email )

Victoria
Australia

Michael Callaghan

Deakin University - Bowater School of Management and Marketing ( email )

Warrnambool, Victoria 3280
Australia

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