A longitudinal and cross-cultural study of the contents of codes of ethics of Australian, Canadian and Swedish corporations

• DOI: 10.1111/j.1467-8608.2010.01612.x
• Publication Date: 2011-02-03T12:07:16Z
• Authors: Jang Singh; Göran Svensson; Greg Wood; Michael Callaghan
• Keywords: Ethical code; Underpinning; Longitudinal Study

This study uses a specific method to analyze the contents of codes ethics largest corporations in Australia, Canada and Sweden compares findings similar content analyses 2002 2006. It tracks changes code across three nations over 2002–2006 period. There were statistically significant countries from 2006: Australian Canadian becoming more prescriptive, intensifying differences between these Swedish codes. The nature they have undergone time are culturally driven: Australia's Canada's reflecting their cultural profiles Sweden's its on organizationally relevant dimensions. reveals that corporate living documents as reflected by longitudinal frequencies mention several 60 items underpinning analysis ethics. Consequently, light growing prevalence importance instruments governance, should not be treated static but dynamic subject various environmental factors. clear implication this is for 'one size does fit all' must carefully monitored revised reflect changing conditions.