A Dynamic Approach to International Codes of Ethics

Introduction Corporate codes of ethics are one of several influenc es on business ethics within and across cultures. In a model that goes beyond philosophically-based ethics, Stajkovic and Luthans (1 997) use social-cognitive theory as a springboard to identify factors influe ncing business ethics standards and conduct. They propose that a person’s perception of ethical sta ndards and subsequent conduct is influenced by institutional factors (e.g. ethics legislation), personal factors (e.g. moral development), and organizational factors (e.g. code of ethics). Within the cultural cont ext, these key antecedent factors interact to influence ethical standards (Stajkovic and Luthans, 1997). Gene rally, the focus of this paper is limited to the content of code of ethics.