Symbolic or substantive document? The influence of ethics codes on financial executives' decisions (Record no. 15650)
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| 001 - CONTROL NUMBER | |
| control field | 6041810163921 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211161054.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060418s2006 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | STEVENS, John M. |
| 9 (RLIN) | 24797 |
| 245 10 - TITLE STATEMENT | |
| Title | Symbolic or substantive document? The influence of ethics codes on financial executives' decisions |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | UK : |
| Name of publisher, distributor, etc. | Wiley, |
| Date of publication, distribution, etc. | February 2005 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | With the recent spate of scandals resulting from the questionable behavior of corporate leaders, there have been calls for various governance mechanisms including ethics codes to guide executive decision-making. However, the extent to which ethics codes are actually used by executives when making strategic choices as opposed to being merely symbolic is unknown. We develop our hypotheses by combining stakeholder management theory and the theory of planned behavior, and test them with a survey of 302 senior financial executives (e.g., CFOs, VPs of Finance). We find that financial executives are more likely to integrate their company's ethics code into their strategic decision processes if (a) they perceive pressure from market stakeholders to do so (suppliers, customers, shareholders, etc.); (b) they believe the use of ethics codes creates an internal ethical culture and promotes a positive external image for their firms; and (c) the code is integrated into daily activities through ethics code training programs. The effect of market stakeholder pressure is further enhanced when executives also believe that the code will promote a positive external image. Of particular note, we do not find that pressure from non-market stakeholders (e.g., regulatory agencies, government bodies, court systems) has a unique impact on ethics code use. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Executive decision-making |
| 9 (RLIN) | 24798 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Stakeholders |
| 9 (RLIN) | 24799 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Ethics codes |
| 9 (RLIN) | 24800 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | STEENSMA, H. Kevin |
| 9 (RLIN) | 24801 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | HARRISON, David A. |
| 9 (RLIN) | 24802 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | COCHRAN, Philip L. |
| 9 (RLIN) | 24803 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Strategic Management Journal |
| Related parts | 26, 2, p. 181 - 195 |
| Place, publisher, and date of publication | UK : Wiley, February 2005 |
| International Standard Serial Number | ISSN 0143-2095 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060418 |
| Operator's initials, OID (RLIN) | 1016^b |
| Cataloger's initials, CIN (RLIN) | Natália |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060418 |
| Operator's initials, OID (RLIN) | 1017^b |
| Cataloger's initials, CIN (RLIN) | Natália |
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