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| 001 | 6041810163921 | ||
| 003 | OSt | ||
| 005 | 20190211161054.0 | ||
| 008 | 060418s2006 xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aSTEVENS, John M. _924797 |
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| 245 | 1 | 0 | _aSymbolic or substantive document? The influence of ethics codes on financial executives' decisions |
| 260 |
_aUK : _bWiley, _cFebruary 2005 |
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| 520 | 3 | _aWith 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 |
_aExecutive decision-making _924798 |
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| 650 | 4 |
_aStakeholders _924799 |
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| 650 | 4 |
_aEthics codes _924800 |
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| 700 | 1 |
_aSTEENSMA, H. Kevin _924801 |
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| 700 | 1 |
_aHARRISON, David A. _924802 |
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| 700 | 1 |
_aCOCHRAN, Philip L. _924803 |
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| 773 | 0 | 8 |
_tStrategic Management Journal _g26, 2, p. 181 - 195 _dUK : Wiley, February 2005 _xISSN 0143-2095 _w |
| 942 | _cS | ||
| 998 |
_a20060418 _b1016^b _cNatália |
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| 998 |
_a20060418 _b1017^b _cNatália |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c15650 _d15650 |
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| 041 | _aeng | ||