Fraudulent behaviour by management has become a global problem that cuts across cultural and ideological divides. Therefore, given the high incidence and cost of fraud internationally and locally, as well as the fact that stakeholders, including shareholders, governments and non-governmental organisations, are increasing the pressure on organisations to manage unethical behaviour more effectively, it is astonishing that fraud per se has not attracted more research efforts. Enron, WorldCom and Arthur Andersen, among others, have underscored the fact that the current modes which are governing companies are not sufficient to protect investors and public interests, because it is easy for otherwise honest people to be swept along in a climate of corruption. The aim of this study was to propose a model to predict potential risk of management fraud based on the organisational climate of the organisation. An interpretative framework was used to develop a conceptual model. Analytical induction and Lawshe’s content validity ratio were applied to validate the conceptualised model. The conceptual model assumes that there are certain organisational climate factors (determinants and dimensions) within an organisation which could indicate the direction of climate within the organisation. The determinants are leadership style, managerial values, trustworthiness, and organisational values. The following dimensions were identified: level of individual autonomy, reward system of organisation, degree of open communication between employees and management, perceived individual pressure, and fairness and innovation. The conceptual model further assumes that, although employees’ acceptance and/or tolerance of unethical behaviour might be high, not all managers will engage in fraud, as the various aspects of the fraud diamond also impose a form of constraint on the organisation. The level of individual constraint as imposed by the fraud diamond is moderated by an individual’s gender, tenure, education and age, which form part of an individual’s capability and comprise the acquired traits of an individual. Apart from these biographical traits, the model includes personal traits that will also have an impact on an individual’s capability. The limitations, practical implications and recommendations for future research are also discussed. This study, not only augments fraud literature, but also contributes to industrial/organisational psychology by studying individual deviance from an organisational perspective. / Psychology / D. Phil. (Consulting psychology)

Syfte: Syftet med studien är att undersöka om de demografiska faktorerna kön, ålder och arbetslivserfarenhet påverkar de etiska värderingarna. Studien kommer även undersöka om de etiska koderna inom företagen påverkar de etiska värderingarna i givna situationer bland försäljare i tjänsteföretag. Förtydligande: Med givna situationer menas de situationer som anges i enkäten (bilaga 2). Metod: I studien användes en kvantitativ metod där en enkät med stängda svarsalternativ skickades ut till 863 respondenter. I enkäten användes både nominal- och ordinalskalor för att göra det möjligt att använda korrelation, faktor och klusteranalys samt t-test med hjälp av den statistiska mjukvaran IBM SPSS. Analyserna användes sedan för att besvara de forskningsfrågor som utformats genom teorin. Resultat: Resultatet visade att åldern har ett svagt samband med en fastighetsmäklares etiska värderingar och är därmed inte en avgörande faktor i det här fallet. Den andra demografiska faktorn kön visade sig inte ha något samband alls med en fastighetsmäklares etiska värderingar. Vid en ytterligare analys med hjälp av t-test där en analys av de båda könen gjordes, konstaterades det att det inte fanns någon skillnad mellan män och kvinnor och de etiska värderingarna. Resultatet visade också att arbetslivserfarenheten inte har något signifikant samband med en fastighetsmäklares etiska värderingar. De etiska koderna var enligt vårt resultat inte någon påverkande faktor på fastighetsmäklares etiska värderingar. Studiens bidrag: Syftet med studien är att undersöka om kön, ålder, arbetslivserfarenhet och etiska koder påverkar de etiska värderingarna i givna situationer bland försäljare i tjänsteföretag. Vår förhoppning är att studien ska kunna bidra med ytterligare information kring vad det är som kan påverka en fastighetsmäklares etiska värderingar. Förslag till vidare forskning: Vår förhoppning är att vidare forskning ska kunna utveckla det resultat som studien bidragit med. Förslag till fortsatta studier är att undersöka andra demografiska faktorer som kan påverka de etiska värderingarna och om ledaren inom företaget är en möjlig påverkande faktor, men också om en undersökning för Sveriges alla fastighetsmäklare skulle göra resultatet annorlunda.   Nyckelord: Fastighetsmäklare, etiskt klimat, etiska koder, marknadsföring, kön, ålder, arbetslivserfarenhet. / Aim: The purpose of the study is to investigate whether the demographic factors of gender, age and work experience affect the ethical values. The study will also examine the ethical codes within companies influence the ethical values of given situations among vendors in service. Clarification: With the given situations meant the situations described in the survey (Annex 2). Method: In the study a quantitative method was used in which a survey with closed response options was sent out to 863 respondents. In the survey both nominal- and ordinal scales was used to allow correlation, factor, cluster analysis and t-tests with the IBM SPSS computer software. The analyzes were then used to answer the research questions that deduced through the theory. Result: The results showed that age only has a weak connection with a real estate broker's ethical values and is thus not a decisive factor in this case. The second demographic factor sex was found to have no connection at all with a real estate broker's ethical values. In a further analysis using the t-test where an analysis of both sexes was made, it was found that there was no difference between men and women and ethical values. The results also showed that work experience has no significant relationship with a real estate broker's ethical values. Contribution: The purpose of the study is to investigate whether gender, age, work experience and ethical codes affect the ethical values of given situations among vendors in service. Our hope is that the study should be able to contribute with additional information about what it is that can affect a real estate broker's ethical values. Proposal for further studies: Our hope is that further research to develop the results that the study contributed. Proposal for further studies is to investigate other demographic factors that may affect the ethical values and if the leader of the company is a possible influencing factor, but also if a survey for Sweden’s all real estate broker´s would make the outcome different. Keywords: Real estate broker´s, ethical climate, ethical codes, marketing, gender, age, work experience.

The perpetration of theft by employees in a nursing home is the subject of this study. The investigation focuses mainly on the theft of clients’/residents’ possessions by those people who are supposed to care for them. Previous research indicated a relationship between ethical climate and the behavioural outputs of employees in an organization. This research, which is mainly qualitative in nature, endeavours to study the assumed relation between ethical climate and theft by employees in a specific location, namely at Vergenoeg vir Seniors, an old age home in Pretoria. With the aid of a standardized questionnaire the nature of the ethical climate in the home is clarified. Thereafter the results are evaluated and investigated by utilizing (i) a focus group interview and (ii) six in- depth individual interviews. Certain substantial and formal tendencies which present themselves, are discussed fully. For example, it is detected that “rules and regulations” play a paramount role as regards ethical climate, whereas “friendship and team work” rate very low. Ethical climate however does affect employee theft. Therefore it is recommended that this aspect should be managed with care and should also enhance the climate type of “social responsibility”. Other recommendations involve the need for team building and proper job descriptions, as well as dealing with the perception of most older people that theft practices differ according to race. Finally, some suggestions for further study are made. / Dissertation (MCom (Human Resources Management))--University of Pretoria, 2005. / Human Resource Management / unrestricted

The main purpose of our study was to gain a deeper understanding of how culture influences the interpretation of ethical leadership by both leaders and followers in Zambia and Sweden. The study was conducted using an interpretative narrative inquiry with a small sample of ten participants (i.e. leaders and followers) selected using a purposive sampling method. The participants were drawn from six small and medium local authorities in Sweden (three medium size Kommuns) and Zambia (Two municipalities and one District Council). The empirical data was collected using semi-structured interview guides with interview sessions lasting 45 minutes on average. The data collected was transcribed and analyzed using narrative and thematic analysis. Based on this analysis, we came up with four main themes regarding the interpretation of ethical leadership by leaders and followers, and these are: Morality, Law, Humanity and Nature which constitute our Culture-Ethical Leadership interpretation model.   The empirical narratives demonstrated some similarities in the interpretation of ethical leadership between leaders and followers in Sweden and Zambia. The leaders and followers from both countries affiliated ethical leadership to morality, humanity, adherence to the law, and, caring and protecting nature. Our research also led us to conclude that there is a degree of variance in the interpretation of ethical leadership which relates to the differences in the cultural contexts. In Zambia, leaders and followers show high inclination to the law as being ethical which is reflected in Bello (2012)’s statement that failure to follow rules and regulations is a manifestation of unethical leadership while in Sweden, leaders and followers are inclined to high morality and humanity influenced by high levels of trust as narrated by our participants from Sweden. / <p>Alumbwe leza!</p>

An ethical organizational environment ensures a trustworthy organization. This case study explored strategies that banking managers in the United Arab Emirates used to create an ethical organizational environment, one that emphasized the inclusion of ethical values, moral principles, and commitment to society. The target population included senior managers who created and implemented strategies to ensure employees adopted the ethical values in pursuit of an ethical environment. Ethical climate theory provided the conceptual framework for this study. Interviews with 5 managers and company documentation contributed the data for this research. Data were analyzed following inductive investigation and case description. Connecting corporate values with measurable indicators emerged as the most prominent strategy among these 5 managers. Translating soft value statements into hard performance factors allowed for the creation of an ethical environment that signaled consistent messages about appropriate behavior. Employee engagement was another prominent finding. Providing opportunities for informal interaction allowed employees to establish relationships and facilitated cross-functional collaboration. Other important strategies were related to maintaining transparency and leadership role-modeling. Implications for positive social change include the potential to regain trust in banking by providing banking managers with a guideline to create an ethical organizational environment.

<p>Хотели који послују у склопу туристичке дестинације, као што је Копаоник, требало<br />би да обезбеде адекватан третман људских ресурса, јер од њих зависи квалитет пружене услуге. Перцепција организационих очекивања, приказана кроз конструкт етичке климе, може се одразити на задовољство послом, организационо&nbsp; оверење&nbsp; и услужну оријентацију запослених, као вид пословних перформанси. Поред&nbsp; перцепције етичке климе и перцепцијадруштвено одговорних активности хотела&nbsp;<br />у којима запослени раде,&nbsp; може се одразити на пословне резултате,&nbsp; нарочито услед&nbsp; чињенице да ови хотели послују у оквиру Националног парка. Стога, ова<br />дисертација истражује перцепцију етичке&nbsp; климе, друштвено одговорних активности<br />и пословних перформанси, ради&nbsp; обезбеђивања обостране&nbsp; добити, за<br />хотеле, али и за саме запослене.</p> / <p>Hoteli koji posluju u sklopu turističke destinacije, kao što je Kopaonik, trebalo<br />bi da obezbede adekvatan tretman ljudskih resursa, jer od njih zavisi kvalitet pružene usluge. Percepcija organizacionih očekivanja, prikazana kroz konstrukt etičke klime, može se odraziti na zadovoljstvo poslom, organizaciono&nbsp; overenje&nbsp; i uslužnu orijentaciju zaposlenih, kao vid poslovnih performansi. Pored&nbsp; percepcije etičke klime i percepcijadruštveno odgovornih aktivnosti hotela&nbsp;<br />u kojima zaposleni rade,&nbsp; može se odraziti na poslovne rezultate,&nbsp; naročito usled&nbsp; činjenice da ovi hoteli posluju u okviru Nacionalnog parka. Stoga, ova<br />disertacija istražuje percepciju etičke&nbsp; klime, društveno odgovornih aktivnosti<br />i poslovnih performansi, radi&nbsp; obezbeđivanja obostrane&nbsp; dobiti, za<br />hotele, ali i za same zaposlene.</p> / <p>Hotels operating within the tourism destination, such as Kopaonik, should provide adequate treatment of human resources,&nbsp; because the quality of provided services depends&nbsp; on&nbsp; them. Perception&nbsp; of organizational expectations, represented through the construct of ethical climate, might&nbsp; affect job satisfaction, organizational trust and service &nbsp; orientation of employees, as types&nbsp; of business performances. In addition to the perception of ethical climate, employees&rsquo;&nbsp; perception of&nbsp; organisational social responsibility within thehotel they work for, might also affect&nbsp; business results,&nbsp; particularly due to the fact&nbsp; that these hotels operate within the National park. Therefore, this thesis explores the&nbsp; perception of ethical climate,&nbsp; organisationalsocial responsibility&nbsp; and business performances&nbsp; in order to provide mutualbenefits,&nbsp; for hotels and for employees themselves.</p>

[ES] Esta tesis ofrece una contribución significativa al campo de la ética de la auditoría a través de cinco estudios interconectados. El primer estudio (Capítulo dos) analiza cuarenta años de literatura académica, contemplando 114 artículos publicados en revistas prestigiosas de contabilidad y ética empresarial. La investigación, que abarca enfoques bibliométricos, de redes sociales y de contenido, descubre diversas brechas y oportunidades para investigaciones futuras. Resulta relevante destacar que, si bien la ética de la auditoría es un campo emergente, su foco principal ha sido en los países desarrollados, creando un vacío en los países en desarrollo. Además, se ha dado énfasis a los factores individuales de los auditores, minimizando la atención a los aspectos organizacionales. En un entorno empresarial en constante evolución, la tesis enfatiza la necesidad de orientar la investigación hacia implicaciones prácticas, para así mitigar errores previos y prevenir riesgos futuros. El segundo estudio (Capítulo tres) aborda una laguna en la literatura mediante un análisis de las actitudes de los auditores frente a distintos tipos de comportamientos corruptos en un contexto poco explorado, como es Palestina. Los resultados indican diferencias en la percepción de corrupción y sugieren que ciertos factores individuales de los auditores, como la edad y la posición, influyen en la aceptación de la corrupción. Este estudio brinda información valiosa para aquellos que buscan reducir la corrupción. El tercer estudio (Capítulo cuatro) emplea el Modelado de Ecuaciones Estructurales para examinar los factores que inciden en el Conflicto Ético (EC) y su impacto en la Intención de Rotación (TI). Se investiga el papel del Clima Ético (EtC) en la EC y su relación con los resultados laborales, así como el papel mediador de la EC entre el fracaso ético percibido del auditor y la TI, y entre la carga laboral y la TI. El cuarto estudio (Capítulo cinco) es pionero en la aplicación del marco de Demandas-Recursos del trabajo para investigar el impacto de varios factores en los resultados laborales de los auditores. Los hallazgos respaldan el marco JD-R, mostrando que el Conflicto Ético está asociado con resultados laborales adversos, especialmente la Intención de Rotación. Se enfatiza la necesidad de examinar los matices de los recursos laborales en la profesión de auditoría. El estudio puede ayudar a las empresas auditoras a mitigar los posibles efectos adversos del Empowerment en EC, ofreciendo pautas claras para la toma de decisiones y formación. Así, las firmas de auditoría pueden garantizar que los auditores cuenten con los recursos necesarios para manejar eficazmente las demandas laborales, lo que conduce a resultados laborales positivos y una profesión de auditoría más productiva y ética. En general, el estudio resalta la importancia de las demandas y recursos laborales para moldear los resultados laborales de los auditores y ofrece información relevante para informar políticas y prácticas en la profesión de auditoría. / [CA] Aquesta tesi, dividida en cinc articles interrelacionats, aporta llum i novetat a l'àmbit de l'ètica de l'auditoria, abordant lacunes de la literatura existent. En primer lloc, es realitza un anàlisi exhaustiu de la literatura existent dels últims 40 anys, evidenciant l'ètica de l'auditoria com un camp emergent amb moltes oportunitats de recerca. Es remarca que la majoria d'estudis preexistents es centren en països desenvolupats, deixant a un costat els països en desenvolupament. També es denota una falta d'investigació respecte a la percepció de l'ètica entre auditors professionals. A més, malgrat que la presa de decisions ètiques i el raonament moral són temes recurrents, s'observa un desequilibri cap als factors individuals en lloc dels organitzatius. Finalment, s'assenyala la necessitat d'implicacions pràctiques per a la mitigació d'errors i riscos en l'entorn empresarial que evoluciona ràpidament. El segon article proporciona una nova visió de les actituds dels auditors cap a diferents comportaments corruptes, concretament a Palestina. Els resultats suggereixen que l'acceptació de la corrupció varia segons el tipus de comportament, amb una major acceptació envers el rol de polític, de treballador privat i de buròcrata. Es detecta una associació negativa entre l'acceptació de la corrupció i l'edat, així com diferències significatives en la percepció de la corrupció segons el gènere, la posició de l'auditor i l'educació. El tercer article investiga els factors que influeixen en el conflicte ètic i l'impacte d'aquest en la intenció de rotació. S'examina el paper moderador del Clima Ètic i la seva relació amb la intenció de rotació. A més, es considera el paper mediador del conflicte ètic entre el fracàs ètic de l'auditor percebut i la intenció de rotació, així com entre la càrrega de treball i la intenció de rotació. El quart article aplica per primera vegada el marc Job Demands-Resources (JD-R) per explorar l'impacte de diversos factors en els resultats laborals dels auditors. Les conclusions suporten el marc JD-R, amb el conflicte ètic associat positivament a resultats laborals adversos, especialment la intenció de rotació. Els recursos laborals, com el Clima Ètic i la Realització de la Carrera, tenen un efecte significatiu en les demandes laborals i els resultats, reduint tant el conflicte ètic com la intenció de rotació. De forma inesperada, es troba una associació positiva entre l'empoderament i el conflicte ètic. En resum, aquesta tesi ressalta la importància de les demandes laborals i els recursos en la determinació dels resultats laborals dels auditors. Proposa la necessitat de desenvolupar estratègies per afrontar els possibles efectes negatius de l'empoderament sobre el conflicte ètic, subratllant la necessitat de suportar les habilitats de presa de decisions dels auditors. Amb aquest objectiu, es suggereix que les empreses d'auditoria proporcionen als auditors els recursos necessaris per afrontar les demandes laborals de manera eficaç, la qual cosa conduiria a resultats laborals positius i a una professió d'auditoria més productiva i ètica. La recerca subratlla l'importància de considerar tant els efectes positius com els negatius dels recursos laborals per a desenvolupar estratègies orientades a fomentar el benestar dels auditors i el rendiment laboral. En conclusió, aquest estudi subratlla la importància de les demandes i recursos laborals en la conformació dels resultats laborals dels auditors i proporciona informació útil per a informar la política i la pràctica en la professió d'auditoria. / [EN] This thesis contributes novel insights to the understudied field of auditing ethics through four linked studies. Chapter two offers a detailed review of literature over 40 years, amalgamating Bibliometric, Social Network and Content Analysis to scrutinize 114 articles from accounting and business ethics journals on the Web of Science database from 1980-2021. Through a thematic clustering of this literature, gaps are identified and potential research trajectories suggested. While auditing ethics is emerging as a field, most existing studies focus on developed countries, with a scarcity of work on developing nations and the ethical perceptions of professional auditors. Although individual auditors' ethical decision-making and moral reasoning have been widely studied, organizational factors received less attention. Recognizing the need for research to reflect the rapidly evolving business environment, this thesis posits more emphasis on practical applications of auditing ethics. Insights derived from this analysis provide the basis for the following three papers within this thesis. Chapter three of this thesis offers a unique exploration of auditors' attitudes towards different forms of corruption, with a specific focus on an under-studied context - Palestine. Utilizing ordinal regression and the Mann-Whitney U Test, an original survey of Palestinian auditors is analyzed. The findings indicate variability in auditors' perceptions of corruption, with corrupt behaviors linked to political, private, and bureaucratic jobs perceived as more acceptable than illicit receiving and giving practices. Acceptance of corruption was found to decrease with age across most corrupt behaviors surveyed. Gender differences also emerged, with female auditors exhibiting a higher tolerance towards various forms of corruption. The auditor's position and external education were also found to influence attitudes towards corruption. These findings have valuable implications for regulators and professional bodies looking to curb corruption, providing actionable insights to inform anti-corruption strategies. The fourth Chapter analyses an original survey of auditors using Structural Equation Modelling (PLS-SEM). to examine possible factors affecting Ethical Conflict (EC) and the impact of EC on Turnover Intention (TI). It investigates the moderating role of Ethical Climate (EtC) and its relationship with EC and job-related outcomes. It also examines the mediating role of EC between Perceived Auditor Ethical Failure (PAEF) and TI and also between Workload (WL) and TI. In the final chapter of this thesis, we pioneer the application of the Job Demands-Resources (JD-R) framework in assessing factors impacting auditors' work outcomes, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. We find that ethical conflict (EC) is positively associated with adverse work outcomes, notably turnover intention (TI), validating the JD-R framework. Vital job resources, such as ethical climate (EtC) and career fulfilment (CF), markedly influence job demands and work outcomes, thus mitigating both EC and TI. Intriguingly, the study identifies a positive relationship between Empowerment (EM) and EC, arising when auditors with perceived empowerment lack actual decision-making authority, a finding which challenges the JD-R framework and underscores the necessity of scrutinizing the subtleties of job resources within the audit profession. Recognizing both positive and negative effects of job resources is key in devising strategies that enhance auditor welfare and job performance. The findings have implications for auditing firms, aiding in the mitigation of potential EM's negative impact on EC, and promoting decision-making capacity in auditors. Consequently, these firms can equip auditors with essential resources to effectively manage job demands, fostering positive work outcomes and an ethical audit profession. / Dwekat, ZMM. (2023). Understanding the Auditor's Ethical Behaviour in the Professional Environment [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/196560

The purpose of the study was to develop an ethical context and behaviour model by investigating the relationship between individuals’ ethical context and behaviour variables and their job retention and performance related-factors, which has been under-researched in the Democratic Republic of Congo’s working environment. A quantitative cross-sectional survey approach was followed in this study. The population consisted predominantly of a non–probability sample of (N=839) permanently employed employees in an organisation in this country. The results revealed significant relationships between the construct variables. Structural equation modelling indicated a good fit of the data with the canonical correlations-derived measurement model. The main findings are reported and interpreted in terms of an empirically-based ethical context and behaviour model. These findings may provide new knowledge for the design of retention and performance practices which add to the body of knowledge in relation to ethical context and behaviour, job retention and performance / Industrial and Organisational Psychology / D. Admin. (Industrial & Organisational Psychology)

The purpose of the study was to develop an ethical context and behaviour model by investigating the relationship between individuals’ ethical context and behaviour variables and their job retention and performance related-factors, which has been under-researched in the Democratic Republic of Congo’s working environment. A quantitative cross-sectional survey approach was followed in this study. The population consisted predominantly of a non–probability sample of (N=839) permanently employed employees in an organisation in this country. The results revealed significant relationships between the construct variables. Structural equation modelling indicated a good fit of the data with the canonical correlations-derived measurement model. The main findings are reported and interpreted in terms of an empirically-based ethical context and behaviour model. These findings may provide new knowledge for the design of retention and performance practices which add to the body of knowledge in relation to ethical context and behaviour, job retention and performance / Industrial and Organisational Psychology / D. Admin. (Industrial & Organisational Psychology)

[pt] O Código de Ética Corporativa, seu modelo e orientação ética, forma de implementação e instrumentos utilizados para suportá-lo, inseridos no programa de gestão ética, influenciam no comportamento ético dos stakeholders internos e, conseqüentemente, na Tomada de Decisão Ética nas atividades diárias da organização. Este estudo avalia se os valores expressos no documento de ética de fato orientam a ação prática, gerando decisões éticas na relação com o consumidor final. A análise dá-se pelo cruzamento de três perspectivas: do gestor de ética sobre o expresso no código e os instrumentos de suporte; a percepção do Código de Ética pela área jurídica, responsável por intermediar o conflito com o consumidor; e a realidade prática extraída dos processos públicos abertos pelos consumidores nos órgãos de defensoria. A análise foi realizada em quatro grandes organizações, de origens e características distintas, todas pertencentes ao Setor de Planos Privados de Assistência à Saúde, o qual historicamente concentra grande número de reclamações dos consumidores, uma vez que está concebido sobre uma base de conflitos de interesses. O estudo revela que as organizações que adotam instrumentos de gestão ética, inseridos em um programa consistente, obtêm suporte ao código de ética e legitimam a incorporação dos valores entre os membros da organização, resultando positivamente na tomada de decisão ética. Aquelas organizações que não adotam instrumentos de gestão ética para suportar o código de ética de modo consistente, não conseguem legitimar a conduta ética e incorporá-la no comportamento dos funcionários, resultando na tomada de decisão não ética. / [en] The Corporate Code of Ethics, its format and ethical orientation, implementation framework and supporting tools included in the ethics management program, have a strong influence in the internal stakeholder ethical behavior, and, consequently, it reflects on the Ethical Decision Making Process in organizational daily activities. This study evaluates whether the values expressed in the ethics document, in fact, conduct the real practice in generating ethical decisions in the relationship organization- consumers. The analysis is done crossing three perspectives: from the ethics manager, the code content, values and supporting tools; from the lawyer advisory, the perception about the code of ethics, as it is the area in charge of mediating the conflicts with consumers; and the practiced reality extracted from the public prosecuting processes opened by consumers. This analysis was carried out in four large companies, with different histories and characteristics, but all pertaining to the same sector. The Sector of Private Health Care System concentrates a large number of consumers complaints, once the sector is built on a conflict of interest basis. This study reveals that the organizations, which adopt ethics supporting tools included in a consistent program, obtain support to the code of ethics and are able to legitimate the values among the organizational members. It results positively on the ethical decision making process. Those organizations that do not adopt supporting tools in a consistent way are not able to legitimate the ethical conduct and do not incorporate it to the employees behavior, generating non-ethical decision- making.