Codes of ethics: Their evolution, development and other controversies Available to Purchase

Presents a literature review of reported findings on the analyses of the contents of codes of ethics in corporations and the various strategies, processes, procedures and resources that accompany and support them. The starting point is the seminal paper by Cressy and Moore. In the literature a distinction is drawn between inspirational and prescriptive code types, and this classification becomes a focal point on what is the appropriate subject matter for a code of ethics. The issue remains an unresolved feature of research articles. For some researchers a document that prescribes behaviours is not a code of ethics because it precludes empowerment of addressees to make the ethical decisions. Others consider prescriptive documents to be “best practice” for codes of ethics. The latter authors propose the perspective that the only satisfactory contents for codes are clear and precise behavioural dictates that lend themselves to a supporting disciplinary function. In practice the managers of corporations continue to publish the types of code they favour.