Journal of Business Ethics 19 (4):363 - 374 (1999)

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.
Keywords accountants  codes of conduct  engineers  ethics  laywers  professionals
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Reprint years 2004
DOI 10.1023/A:1005899517191
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References found in this work BETA

Professional Codes: Why, How, and with What Impact? [REVIEW]Mark S. Frankel - 1989 - Journal of Business Ethics 8 (2-3):109 - 115.
Codes of Ethics.George C. S. Benson - 1989 - Journal of Business Ethics 8 (5):305 - 319.
A Model of Decision-Making Incorporating Ethical Values.David J. Fritzsche - 1991 - Journal of Business Ethics 10 (11):841 - 852.

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