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Effective, but not all the time: Experimental evidence on the effectiveness of a code of ethics' design
Business and Society Review Pub Date : 2021-06-15 , DOI: 10.1111/basr.12231 Peter Kotzian 1 , Thomas Stöber 1 , Barbara E. Weißenberger 1 , Florian Hoos 2, 3
Business and Society Review Pub Date : 2021-06-15 , DOI: 10.1111/basr.12231 Peter Kotzian 1 , Thomas Stöber 1 , Barbara E. Weißenberger 1 , Florian Hoos 2, 3
Affiliation
Relations between society and business are increasingly characterized by the societal demand for compliance with ethical standards. Companies are held responsible for behavior of their employees, which increases the demand for effective internal governance. To assure compliance, many companies enact codes of ethics. Despite a common core of ethical standards, codes differ considerably in formal design elements. Albeit theory suggests that a code's formal design, that is, how a code's content is presented, affects its behavioral impact, there is little research on this issue. Addressing this research gap, we conducted a between-subjects experiment (factorial survey) in which we manipulated design elements of codes and examined how these elements affect behavioral intentions in various business situations. Holding the code's content constant, we manipulated its tone (positive vs. negative) and whether it was signed by the company's executive board (with vs. without signature). Our results indicate that the effectiveness of a code can be improved by using signed codes, while there is no effect for a code's tone. Our paper contributes designing internal governance in two ways: by giving experimental evidence on the relevance of a code's formal design and by providing practical guidance how to increase code effectiveness.
中文翻译:
有效,但并非始终有效:道德规范设计有效性的实验证据
社会与企业之间的关系越来越以遵守道德标准的社会需求为特征。公司对其员工的行为负责,这增加了对有效内部治理的需求。为了确保合规性,许多公司制定了道德准则。尽管道德标准有共同的核心,但规范在正式设计元素上却大不相同。尽管理论表明代码的形式设计,即代码内容的呈现方式,会影响其行为影响,但对此问题的研究很少。针对这一研究差距,我们进行了一项受试者间实验(析因调查),在该实验中,我们操纵了代码的设计元素,并研究了这些元素如何影响各种商业情况下的行为意图。拿着代码' s 内容不变,我们操纵了它的语气(正面与负面)以及它是否由公司执行董事会签署(有与无签名)。我们的结果表明,使用签名代码可以提高代码的有效性,而对代码的语气没有影响。我们的论文以两种方式为设计内部治理做出贡献:提供有关代码正式设计相关性的实验证据,以及提供如何提高代码有效性的实用指导。
更新日期:2021-07-18
中文翻译:
有效,但并非始终有效:道德规范设计有效性的实验证据
社会与企业之间的关系越来越以遵守道德标准的社会需求为特征。公司对其员工的行为负责,这增加了对有效内部治理的需求。为了确保合规性,许多公司制定了道德准则。尽管道德标准有共同的核心,但规范在正式设计元素上却大不相同。尽管理论表明代码的形式设计,即代码内容的呈现方式,会影响其行为影响,但对此问题的研究很少。针对这一研究差距,我们进行了一项受试者间实验(析因调查),在该实验中,我们操纵了代码的设计元素,并研究了这些元素如何影响各种商业情况下的行为意图。拿着代码' s 内容不变,我们操纵了它的语气(正面与负面)以及它是否由公司执行董事会签署(有与无签名)。我们的结果表明,使用签名代码可以提高代码的有效性,而对代码的语气没有影响。我们的论文以两种方式为设计内部治理做出贡献:提供有关代码正式设计相关性的实验证据,以及提供如何提高代码有效性的实用指导。