Skip to main content
SpringerLink
Log in

The Role of Professional Codes in Regarding Ethical Conduct

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

Abstract

This paper investigates the regulation of ethical behavior of professionals. Ethical perceptions of South African professionals operating in the business community (specifically accountants, lawyers and engineers) concerning their need for and awareness of professional codes, and the frequency and acceptability of peer contravention of such codes were sought. The existence of conflict between corporate codes and professional codes was also investigated. Results, based on 217 replies, indicated that the professionals believe that codes are necessary and are relatively aware of the contents of such codes. Despite these ethical tendencies, respondents (particularly lawyers) believe that their peers contravene their professional codes relatively often. No significant differences in ethical tendencies between professionals consulting to and those working in business were found. Many respondents were regulated by more than one code of ethics, but few experienced conflict between such codes. In the events of conflict occurring professionals chose to adhere to their professional code above others.

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

  • Adams, B. L., F. L. Malone and W. James: 1995, ‘Confidentiality Decisions: The Reasoning Process of CPA' in Resolving Ethical Dilemmas’, Journal of Business Ethics 14, 1015–1020.

    Google Scholar 

  • Andrews, K. R.: 1989, ‘Ethics in Practice’, Harvard Business Review (Sept.–Oct.), 99–104.

  • Armstrong, M.: 1985, Internationalisation of the Professional Ethic by Certified Public Accountants: A Multidimensional Scaling Approach (Doctoral Dissertation, University of Southern California).

  • Backoff, J. F. and C. L. Martin Jr: 1991, ‘Historical Perspectives: Development of the Codes of Ethics in the Legal, Medical and Accounting Professions’, Journal of Business Ethics 10, 99–110.

    Google Scholar 

  • Bayles, M. D.: 1981, Professional Ethics (Wadsworth, Bedmont).

    Google Scholar 

  • Benson, G. C. S.: 1989, ‘Codes of Ethics’, Journal of Business Ethics 8, 305–319.

    Google Scholar 

  • Berenbeim, R. E.: 1987, Corporate Ethics (The Conference Board, New York).

    Google Scholar 

  • Briloff, A. J.: 1972, Accountable Accounting (Harper and Row New York, New York).

    Google Scholar 

  • Brooks, L. J.: 1989, ‘Ethical Codes of Conduct: Deficient in Guidance for the Canadian Accounting Profession’, Journal of Business Ethics 8, 325–35.

    Google Scholar 

  • Camenisch, P. F.: 1983, Grounding Professional Ethics in a Pluralistic Society (Haven Publications, New York).

    Google Scholar 

  • Claypool, G. A., D. F. Fetyko and M. A. Pearson: 1990, ‘Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants’, Journal of Business Ethics 9, 699–706.

    Google Scholar 

  • Cohen, J. R. and L. W. Pant: 1991, ‘Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession’, Journal of Business Ethics 10, 45–46.

    Google Scholar 

  • Cohen, J. R., L. W. Pant and D. J. Sharp: 1992, ‘Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons from Accounting’, Journal of Business Ethics 11, 687–800.

    Google Scholar 

  • Collins, A. and N. Schultz: 1995, ‘A Critical Examination of the AICPA Code of Professional Conduct’, Journal of Business Ethics 14, 31–41.

    Google Scholar 

  • Cogan, M. L.: 1953, ‘Towards a Definition of a Profession’, Harvard Educational Review XXIII, 33–50.

    Google Scholar 

  • Court, E. R.: 1988, ‘Attorneys at Fault-Liability Crises’, Journal of Business Ethics 7, 711–713.

    Google Scholar 

  • Davis, J. R. and R. E. Welton: 1991, ‘Professional Ethics: Business Students' Perceptions’, Journal of Business Ethics 10, 451–463.

    Google Scholar 

  • Dean, P.: 1992, ‘Making Codes of Ethics “Real”’, Journal of Business Ethics 11, 285–290.

    Google Scholar 

  • Delaney, J. T. and D. Sockell: 1992, ‘Do Company Ethics Training Programmes Make a Difference? An Empirical Analysis’, Journal of Business Ethics 11, 719–727.

    Google Scholar 

  • Epstein, E. M.: 1979, ‘Societal, Managerial and Legal Perspectives on Corporate Social Responsibility Product Process’, The Hastings Law Journal 30(5) (May).

  • Finlay, J. R.: 1989, ‘Survival Ethics’, Business Quarterly 40, 44.

    Google Scholar 

  • Finn, D. W., L. B. Chonko and S. D. Hunt: 1988, ‘Ethical Problems in Public Accounting: A View from the Top’, Journal of Business Ethics 7, 605–615.

    Google Scholar 

  • Frankel, M. S.: 1989, ‘Professional Codes: Why, How and With What Impact?’, Journal of Business Ethics 8, 109–115.

    Google Scholar 

  • Friedson, E.: 1973, The Professions and Their Prospects (Sage Publications, Beverly Hills/London).

    Google Scholar 

  • Fritzche, D. J.: 1991, ‘A Model of Decision-Making Incorporating Ethical Values’, Journal of Business Ethics 10, 841–852.

    Google Scholar 

  • Gandz, J. and F. G. Bird: 1989, ‘Designing Ethical Organizations’, Business Quarterly 54, 108–112.

    Google Scholar 

  • Hauptman, R. and F. Hill: 1991, ‘Deride, Abide or Dissent: On the Ethics of Professional Conduct’, Journal of Business Ethics 10, 37–44.

    Google Scholar 

  • Higgs, N. S. and C. S. Schreier: 1995, ‘The Use of Codes of Ethics in South African Corporations’, in J. R. Evans, B. Berman and B. Barak (eds.), Proceedings of the 1995 Hofstra Research Conference on Ethics and Social Responsibility in Marketing (June), 100–110.

  • Jamal, K. and N. E. Bowie: 1995, ‘Theoretical Considerations for a Meaningful Code of Professional Ethics’, Journal of Business Ethics 14, 703–714.

    Google Scholar 

  • Jones, S. K. and K. M. Hiltebeitel: 1995, ‘Organizational Influence in a Model of the Moral Decision Process of Accountants’, Journal of Business Ethics 14, 417–431.

    Google Scholar 

  • Kerr, D. S. and L. M. Smith: 1995, ‘Importance of and Approaches to Incorporating Ethics into the Accounting Classroom’, Journal of Business Ethics 14, 987–995.

    Google Scholar 

  • Kipnis, K.: 1991, ‘Ethics and the Professional Responsibility of Lawyers’, Journal of Business Ethics 10, 569–576.

    Google Scholar 

  • Knouse, S. B. and R. A. Giacalone: 1992, ‘Ethical Decision Making in Business – Behavioral Issues and Concerns’, Journal of Business Ethics 11, 369–377.

    Google Scholar 

  • Lennertz, J. E.: 1991, ‘Ethics and the Professional Responsibility of Lawyers – A Commentary’, Journal of Business Ethics 10, 577–579.

    Google Scholar 

  • L'etang, J.: 1992, ‘A Kantian Approach to Codes of Ethics’, Journal of Business Ethics 11, 737–744.

    Google Scholar 

  • Mackie, K. J.: 1989, ‘Business Regulation, Business Ethics and the Professional Employee’, Journal of Business Ethics 8, 607–616.

    Google Scholar 

  • Meyer, P.: 1987, Ethical Journalism (Longman, New York).

    Google Scholar 

  • Murphy, P. E.: 1988, ‘Implementing Business Ethics’, Journal of Business Ethics 7, 907–915.

    Google Scholar 

  • Norton, T. W.: 1991, ‘Understanding Professional Misconduct: the Moral Responsibilities of Professionals’, Journal of Business Ethics 10, 621–623.

    Google Scholar 

  • Oliverio, M. E.: 1989, ‘The Implementation of a Code of Ethics: The Early Efforts of One Entrepreneur’, Journal of Business Ethics 8, 367–374.

    Google Scholar 

  • Patten, D. M.: 1990, ‘The Differential Perceptions of Accountants to Maccoby' Head/Heart Traits’, Journal of Business Ethics 9, 791–798.

    Google Scholar 

  • Purcell, T. V.: 1977, ‘Do Courses in Business Ethics Pay Off?’, California Management Review 19, 50–58.

    Google Scholar 

  • Raelin, J. A.: 1991, The Clash of Cultures: Managers Managing Professionals (Harvard Business School Press).

  • Randall, D. M. and A. M. Gibson: 1991, ‘Ethical Decision Making in the Medical Profession: An Application of the Theory of Planned Behavior’, Journal of Business Ethics 10, 111–122.

    Google Scholar 

  • Rawwas, M. Y. A., C. Strutton and L. Pelton: 1994, ‘Ethical Attitudes of Mental Health Practitioners–Balancing Therapeutic Practices and Treatments’, Journal of Business Ethics 13, 597–608.

    Google Scholar 

  • Savan, B.: 1989, ‘Beyond Professional Ethics: Issues and Agendas’, Journal of Business Ethics 8, 179–185.

    Google Scholar 

  • Schlachter, P.: 1990, ‘Organizational Influences on Individual Ethical Behavior in Public Accounting’, Journal of Business Ethics 9, 839–853.

    Google Scholar 

  • Vitell, S. J., M. Y. A. Rawwas and T. A. Festervand: 1991, ‘The Business Ethics of Pharmacists – Conflicts, Practices and Beliefs’, Journal of Business Ethics 10, 295–301.

    Google Scholar 

  • Ward, S. P., R. Ward, D. R. Deck and B. Alan: 1993, ‘Certified Public Accountants: Ethical Perceptions, Skills and Attitudes on Ethics Education’, Journal of Business Ethics 12, 601–610.

    Google Scholar 

  • Waples, E. and M. K. Shaub: 1991, ‘Establishing an Ethics of Accounting: A Response to Westra' Call for Government Employment of Auditors’, Journal of Business Ethics 10, 385–393.

    Google Scholar 

  • Werhane, P. H.: 1991, ‘Engineers and Managers: The Challenge of the Challenger Incident’, Journal of Business Ethics 10, 605–616.

    Google Scholar 

  • Williams, K.: 1990, ‘Accountants are Ethical’, Management Accountant (June 12).

Download references

Author information

Authors and Affiliations

  1. Department of Business Economics, School of Economic and Business Studies, University of the Witwatersrand, P.O. Wits, South Africa

    Nicola Higgs-Kleyn & Dimitri Kapelianis

Authors
  1. Nicola Higgs-Kleyn
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Dimitri Kapelianis
    View author publications

    You can also search for this author in PubMed Google Scholar

Rights and permissions

Reprints and permissions

About this article

Cite this article

Higgs-Kleyn, N., Kapelianis, D. The Role of Professional Codes in Regarding Ethical Conduct. Journal of Business Ethics 19, 363–374 (1999). https://doi.org/10.1023/A:1005899517191

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1023/A:1005899517191

Search

Navigation