Thesis (MCur)--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: Academic integrity is of undisputed importance in the educational environment as honesty is regarded as a basic ethical value in all educational programmes. Yet, academic dishonesty is a wide-ranging practice which is also encountered in the nursing education environment. This phenomenon causes concern in the nursing fraternity because of the positive correlation between unethical academic practices and future unethical professional behaviour. This correlation, together with the lack of research data regarding academic dishonesty at nursing education institutions in South Africa, motivated the researcher to undertake the present study. The purpose of the study was to examine the status of academic integrity among nursing students at a nursing education institution in the Western Cape. The objectives were to determine the incidence of academic dishonesty and to investigate the individual and contextual factors that influence academic dishonesty. The students’ knowledge of institutional policies regarding academic dishonesty, their understanding of plagiarism and referencing, their attitudes towards cheating, and their recommendations to prevent cheating were also explored. A quantitative research approach with a descriptive survey design was chosen for the study. The population (N=688) included all the pre-registration nursing students in the second- (N=319), third- (N=199) and fourth-year (N=170) groups. A nonrandom convenience sampling technique was used to select a sample of 80% (n=550) from each of the second-year (n=255), third-year (n=159) and fourth-year (n=136) student groups. A self-reported questionnaire, with a set of 61 Likert-type items, was designed to obtain information about academic dishonesty. Three openended questions were included in the questionnaire to generate more in-depth data. The questionnaire, which was based on a literature review and on the objectives for the study, was pilot tested to ensure reliability and validity. The inputs of experts in research methodology and nursing education also assured reliability and validity. Data collection, where only the researcher was involved, took place during scheduled classes. Descriptive statistics and, where appropriate, inferential statistical tests were used in analysing the data. Ethical approval was obtained. Measures were taken to ensure anonymity and confidentiality to all respondents. Consent was assumed on completion of the questionnaire. It was found that academic dishonesty was a reality at the nursing education institution where this study was done. Cheating behaviours associated with plagiarism and assignments were identified as the main problem areas. An unacceptably high level of dishonesty with the completion of practical records was also an area of concern. The main recommendations were the development and implementation of a code of honour and the implementation of comprehensive academic integrity policies at the nursing education institution. Practical measures aimed at combating cheating in tests and examinations were also recommended. / AFRIKAANSE OPSOMMING: Akademiese integriteit in die opvoedkundige omgewing is ongetwyfeld van groot belang omdat eerlikheid as ʼn basiese etiese beginsel in alle opvoedkundige programme beskou word. Desnieteenstaande, is akademiese oneerlikheid ʼn algemene praktyk wat ook in die verpleegonderwys omgewing voorkom. Weens die positiewe korrelasie tussen onetiese akademiese praktyke en toekomstige onetiese professionele gedrag veroorsaak hierdie verskynsel kommer in die verpleeggemeenskap. Hierdie korrelasie, tesame met die gebrek aan navorsingsdata ten opsigte van akademiese oneerlikheid by verpleegonderwys instellings in Suid-Afrika, het die navorser gemotiveer om die huidige studie te onderneem. Die doel van die studie was om die status van akademiese integriteit onder verpleegstudente by ʼn verpleegonderwys instelling in die Wes-Kaap te ondersoek. Die doelwitte was om die insidensie van akademiese oneerlikheid te bepaal, en om ondersoek in te stel na die individuele en kontekstuele faktore wat akademiese oneerlikheid beïnvloed. Die studente se kennis van die institusionele beleide met betrekking tot akademiese oneerlikheid, hul begrip van plagiaat en die verwysing van bronne, hul houding teenoor oneerlikheid, asook hul aanbevelings om oneerlikheid te voorkom, is ook ondersoek. ʼn Kwantitatiewe navorsingsbenadering met ʼn beskrywende opname-ontwerp is vir die studie gekies. Die populasie (N=688) het al die voorregistrasie-verpleegstudente in die tweede- (N=319), derde- (N=199) en vierdejaargroepe (N=170) ingesluit. ʼn Nie-ewekansige gerieflikheidsteekproeftegniek is gebruik om ʼn steekproef van 80% (n=550) uit elk van die tweede- (n=255), derde- (n=159) en vierdejaarstudente (n=136) te selekteer. ʼn Self-rapporteringsvraelys met ʼn stel van 61 Likert-styl-items is ontwerp om inligting ten opsigte van akademiese oneerlikheid in te samel. Drie oop vrae is ingesluit in die vraelys om meer in-diepte data te genereer. Die vraelys is op ʼn literatuurstudie en die doelwitte van die studie gebaseer en ʼn loodsstudie is gedoen om die betroubaarheid en geldigheid te verseker. Die insette van kundiges in navorsingsmetodologie en verpleegopvoedkunde het ook die betroubaarheid en geldigheid verseker. Data-insameling, waarby slegs die navorser betrokke was, het tydens geskeduleerde klastyd plaasgevind. Beskrywende statistieke, en waar toepaslik, inferensiële statistiese toetse, is gebruik vir data-analise. Etiese goedkeuring is verkry. Algehele anonimiteit en vertroulikheid is vir al die respondente gewaarborg. Voltooiing van die vraelys het ook toestemming tot deelname aangedui. Daar is gevind dat akademiese oneerlikheid ʼn werklikheid is by die verpleegonderwys instelling waar die studie gedoen is. Oneerlike gedrag geassosieer met plagiaat en werkopdragte is as die hoof-probleemareas geïdentifiseer. Die onaanvaarbare hoë vlak van oneerlikheid met die voltooiing van praktika-rekords is ook ʼn bron van kommer. Die hoofaanbevelings was die ontwikkeling en implementering van ʼn erekode en die implementering van beleide ten opsigte van omvattende akademiese integriteit by die verpleegonderwys instelling. Praktiese maatreëls gerig op die bestryding van oneerlikheid in toetse en eksamens is ook aanbeveel.

Thesis (MCur)--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: The National Cancer Association of South Africa estimates that over 80,000 of South Africans currently die from cancer each year, whilst statistics show an increase in newly diagnosed cancer cases. Despite an improvement in cure rates, cancer, because of its association with pain, suffering and death, still affects human beings in their totality. It has been demonstrated that effective psychosocial care, as provided by oncology nurses, improve the outcomes for cancer patients. Therefore, nurses’ attitudes towards caring for patients that are dying are of vital importance to the quality of care provided to these patients. Attitudes towards caring for patients that are dying may be influenced by the demographic factors of oncology nurses, such as age, workplace and years of experience in oncology. It may also depend on the degree of work satisfaction and by the nature of the work environment, particularly regarding the level of support being offered to the nurse. The purpose of this study hence was to explore the influences of demographic and work environment factors on nurses’ attitudes towards caring for patients that are dying in oncology settings in the Western Cape Metropole. The objectives of this study were to determine oncology nurses’ attitudes towards caring for patients that are dying, to determine the degree of work satisfaction experienced by these nurses, to determine the perceived supportive nature of their work environments, and to establish and examine any relationships between oncology nurses’ attitudes towards caring for patients that are dying and demographic factors, work satisfaction and a supportive work environment. This study was theoretically underpinned by Paterson and Zderad’s (quoted in Praeger, 2002) humanistic nursing theory and Peplau’s (quoted in Belcher & Brittian Fish, 2002) interpersonal relations in nursing theory, because of their relevance to palliative care. A quantitative research approach, with a descriptive design, was selected to conduct the study. The target population was all the oncology nurses, caring for patients that are dying in palliative and oncology settings in the Western Cape Metropole. A convenience sample of 127 oncology nurses was selected in three different, but typical oncology settings, namely a state hospital, a private hospital and three hospices. Data was collected by means of a selfreporting questionnaire. A pilot study was done, in order to assure the validity and reliability of the data collection instrument. Ethical approval was obtained in advance from the Ethical Research Committee of the Faculty of Health Sciences of the University of Stellenbosch. Written consent was obtained beforehand from the managers of the three oncology settings where the research was conducted, as well as from the participants. The main findings of this study were that the majority of the respondents displayed positive attitudes towards caring for patients that are dying. In addition, most of the respondents experienced a high degree of work satisfaction and also regarded their work environments as supportive. Significant relationships were found between positive attitudes towards caring for patients that are dying and: • hospice settings; • higher age and; • rank of the professional nurse. The overall recommendation that was made was that continuing education in all aspects of palliative care be regarded as an essential strategy in maintaining and further enhancing positive attitudes amongst oncology nurses towards caring for patients that are dying. In addition, coping strategies needed to be widely implemented to help oncology nurses cope with their emotions and anxieties. / AFRIKAANSE OPSOMMING: Die Nasionale Kankervereniging van Suid-Afrika beraam dat meer as 80,000 Suid-Afrikaners huidig jaarliks aan kanker sterf, terwyl statistieke ‘n toename in die aantal nuwe gevalle van kanker toon. Ten spyte van ‘n toename in die sukses van behandeling, beïnvloed kanker, weens sy assosiasie met pyn, lyding en die dood, steeds die mens in sy totaliteit. Dit is bewys dat effektiewe psigososiale versorging deur onkologiese verpleegkundiges die uitkomstes van pasiënte met kanker verbeter. Daarom is die ingesteldhede van verpleegkundiges, jeens die versorging van pasiënte wat sterwend is, van kardinale belang in die kwaliteit van versorging wat aan hierdie pasiënte gebied word. Sodanige ingesteldhede mag deur demografiese faktore, soos ouderdom, werkplek, en jare ondervinding in onkologie, beїnvloed word. Dit mag ook van die mate van werksbevrediging en van die aard van die werksomgewing, spesifiek met betrekking tot die mate van ondersteuning wat aan die verpleegkundige gebied word, afhang. Die doel van hierdie studie was dus om die invloed van demografiese en werksomgewingsfaktore op die ingesteldhede van onkologiese verpleegkundiges, jeens die versorging van pasiënte wat sterwend is in onkologiese afdelings in die Wes-Kaapse Metropool, te ondersoek. Die doelwitte van hierdie studie was om die ingesteldhede van verpleegkundiges jeens die versorging van pasiënte wat sterwend is te bepaal, om hulle mate van werksbevrediging te bepaal, om hul persepsie van die ondersteunende aard van hul werksomgewing te bepaal, en om enige verband tussen onkologiese verpleegkundiges se ingesteldhede jeens die versorging van pasiënte wat sterwend is en demografiese faktore, werksbevrediging en die aard van ‘n ondersteunende werksomgewing te bepaal en te ondersoek. Hierdie studie is teoreties, vanweë hul relevansie tot palliatiewe sorg, deur Paterson en Zderad (aangehaal in Praeger, 2002) se humanistiese teorie en Peplau (aangehaal in Belcher & Brittian Fish, 2002) se interpersoonlike verhouding in verplegingsteorie, onderskraag. ‘n Kwantitatiewe navorsingsbenadering, met ‘n beskrywende ontwerp, is gekies om die studie mee uit te voer. Die populasie het al die onkologiese verpleegkundiges, wat sterwende en palliatiewe pasiënte in kankerafdelings in die Wes-Kaapse Metropool versorg, ingesluit. ‘n Gerieflikheidsteekproef van 127 onkologiese verpleegkundiges, in drie verskillende, maar tipiese kankerinstellings, is gekies, naamlik ‘n staatshospitaal, ‘n privaathospitaal en drie hospitiums. Datainsameling is deur middel van ‘n self-gerapporteerde vraelys gedoen. ‘n Loodsstudie is uitgevoer om die geldigheid en betroubaarheid van die vraelys te verseker. Etiese goedkeuring is vooraf vanaf die Etiese Navorsingskomitee van die Fakulteit Gesondheidswetenskappe van die Universiteit van Stellenbosch verkry. Skriftelike toestemming is ook vooraf vanaf die bestuur van die instellings, waar die navorsing gedoen is, sowel as van die deelnemers verkry. Die hoofbevindings van hierdie studie was dat die meerderheid van die respondente positiewe ingesteldhede jeens die versorging van pasiënte wat sterwend is openbaar het. Boonop het die meeste respondente ’n hoë mate van werksbevrediging ervaar en hul werksomgewing as ondersteunend beskou. Beduidende verbande is getrek tussen positiewe ingesteldhede jeens die versorging van pasiënte wat sterwend is, en: • versorging in hospitiums; • hoër ouderdom en; • rang van professionele verpleegkundige. Die algemene aanbeveling wat gemaak kon word was dat deurlopende opleiding in alle aspekte van palliatiewe sorg, as ‘n grondliggende strategie beskou moet, ten einde positiewe ingesteldhede ten opsigte van die versorging van pasiënte wat sterwend is onder onkologiese verpleegundiges te behou en verder aan te moedig. Voorts behoort strategieë geïmplementeer te word om onkologiese verpleegkundiges te help met die hantering van hul emosionale behoeftes en vrese.

The objective of this research was to perform an explorative study to identify the position of Human Resources (HR) departments in companies in South Africa as custodians of the King III code; their knowledge and understanding of the King III code; and their role within corporate governance. The HR department has the responsibility to manage corporate governance by using the King III code as guideline. The main research questions were: Does HR management know, understand, apply and have the ability to use the King III code in terms of ethical decision making and what role does the HR department play within corporate governance? A random sample of available HR managers, senior HR consultants and HR directors was taken and semi-structured interviews were conducted. The results indicated that the respondents did not know, understand or use the King III code. / MCom (Industrial Psychology), North-West University, Vaal Triangle Campus, 2013

The aim of the work is to compare the shopping conditions for socially responsible consumer in the Czech Republic and Germany and at the same time the attitude of the consumers to this issue in the given countries. In the theoretical part of the work the concept of CSR is defined first followed by the concept of customer social responsibility. In the practical part there are described shopping conditions for socially responsible customer based on research in supermarkets in both countries. At the end of the work the results of the questionaires are sumed up.

The aim of this research study is to explore what ethical issues emerge in the Indonesian mining industry? What shapes the emergence of these issues and how do organisations engage with them? Many research studies (e.g. Dierksmeier, 2013; Bowie, 2002; Cragg, 2002; and Moberg, 1997) emphasise the relevance of ethical theories in understanding ethical issues in business organisations. However, there remains a significant gap in the business ethics literature in understanding ethical issues in a context-sensitive manner. There is little awareness in most of these studies of the influence of the social structure of a multi-ethnic and multicultural society like Indonesia or of the specific industrial and organisational contexts which are being explored. There is therefore a challenge for researchers to provide a conceptual framework to study ethical issues which will fit the Indonesian mining companies’ situation. This research employed Critical Realism (CR) and a qualitative approach. Data was collected from forty-eight participant interviews with managers and employees of four mining companies in Indonesia. This made it possible to understand what ethical issues emerge in the mining industry and to examine what shapes their emergence, as well as how mining companies engage with the ethical issues. The findings revealed that the companies’ ethical concerns result from the particular characteristics of the industry and the Indonesian national culture. However, their ethical concerns typically reside in risk management and regulatory compliance. The findings showed that cultural mechanisms shape the emergence of ethical issues in the industry: family perspective and paternalism, religiosity, and multi-ethnicity. The study findings suggest that the mechanisms shaping the emergence of ethical issues at the organisations presented at times conflicting cases of instrumental or possibly unethical behaviour but also evidence of set rules and regulations as well as moral awareness, practices aimed at considering others and stakeholders’ interests. This research argues that to understand the ethical issues and how business organisations engage with them in a multi-ethnic and multicultural context, it is essential to ground the conceptual framework in both ethical theories and specific cultural sensitivities, as only then can the full story be grasped.

Unethical behaviour is a concern in the workplace, because of the possible consequences for all stakeholders. This issue is particularly salient in the financial services sector, a highly regulated environment, where breaches of the regulations can result in large fines and reputational damage to the organisation concerned. Unethical behaviour can also have severe effects on customers, such as when inappropriate advice leads to customers losing all or a large part of their savings. Empirical studies have tended to focus mostly on organisational antecedents of unethical intentions and behaviour, with individual factors not being given that much attention. Research on the antecedents of unethical intentions and behaviour has produced inconsistent findings, suggesting that context might play a role. Consequently, my research has attempted to study the individual antecedents of unethical intentions and behaviour in the financial services industry, a specific context where it is salient. Malta presents a particularly pertinent context for this study, as its profile on Hofstede's cultural dimensions scale has been empirically linked to a higher potential for engaging in unethical behaviour.

Concern about the economic, social and environmental impacts caused by the production and consumption of products and services has resulted in an escalation in the monitoring of companies by stakeholders. Scrutiny has been enhanced by an expanding array of behaviour-modulating instruments, which span a voluntary to mandatory continuum, in the form of ethical identifiers that range from collaborative partnerships, through codes and standards, to regulations, directives and laws. Such identifiers are now becoming more-widely used by businesses in the formulation and communication of their Corporate Social Responsibility and sustainability (CSRS) related strategies. In a business environment undergoing closer examination, individual companies must determine the extent to which they will endorse CSRS, as well as deciding on their level of public disclosure of related practices. However, despite an increasing number of tools that are available for communicating ethical disclosure, there is currently no agreed standard format for presenting the relevant data. This can create difficulties for stakeholders who may wish to compare and contrast the ethical business practices of different companies and can reduce the pressure for meaningful change to be brought about. In the course of the research reported in this thesis, philosophical, ethical and legitimacy theories were drawn upon to understand the approaches that underpin CSRS disclosure, whilst the engagement of key stakeholders was evaluated by applying the principles involved in stakeholder mapping and ethical business strategy communication. For practical reasons, the study focusses on a single global business sector with identifiable CSRS interests, the apparel sector, which has well-publicised issues regarding both its social and environmental impacts, while also possessing constituent parts that are applicable to a variety of other consumer goods markets (for example, extended supply chains). Using a pragmatic methodology, the primary research consisted of two phases carried out in sequence; quantitative research first, then qualitative investigation. The first phase utilised findings from previously published quantitative research to pinpoint five fashion sector brands. The brands’ web-based CSRS-related disclosure was examined by means of a longitudinal four-stage content analysis, which involved an assessment of the click paths created by brands to enable interested parties to access information about their ethical business practices. The ethical identifiers disclosed were then classified and enumerated to quantify the range and complexity of the CSRS-related information provided by each brand. The information gained from the findings was also used to inform the development of a framework for identifying, grading and communicating CSRS disclosure to enable comparative analysis of the approaches adopted by different companies and their suitability to different types of stakeholders. The second phase of the research utilised a qualitative methodology to probe the results from the quantitative phase and to develop an improved communication tool. In-depth interviews were undertaken with fifteen key informants on CSRS, encompassing policy makers, advisors and representatives from commerce; as well as five consumer focus groups divided by age (20s, 30s, 40s, 50s, and 60 years and over). As a result of the research findings, ten stakeholder types were identified as key audiences for CSRS-related information, while stakeholder engagement with the data was classified into three levels ranging from ‘active’, through ‘aware but ambivalent’, to ‘inactive’. Stakeholders who were categorised as ‘active’, responded to triggers created by CSRS-related knowledge and readily participated in behaviours that were sympathetic to promoting social responsibility. The ‘active’ stakeholders were likely to be professionals working in the area of CSRS and consumers personally committed to ethical goals. The participants who demonstrated ‘awareness but ambivalence’ to CSRS information possessed knowledge of CSRS issues, but were not emotionally committed to its goals. They used behavioural filters to explain the rationale supporting a position of commitment that was flexible and dependent on circumstances; hence their tendency to consider the information was affected by a range of additional factors. By contrast, ‘inactive’ stakeholders created blockers or barriers to justify why the responsibility for CSRS lay not with themselves, but with second and third parties in the supply chain. They displayed limited or no commitment to CSRS goals and were not swayed in their behaviour by associated knowledge. The multi-layering of stakeholder perspectives emphasises the need for a reporting framework designed to satisfy the requirements of a growing and diverse body of interested parties. To address this need, ethical identifiers used in CSRS disclosure were divided into deontological and teleological indicators to provide greater classification exclusivity than previous models. From this division, the current research proposes a new communications framework suited to a variety of levels of stakeholder commitment and CSRS complexities by using a three concentric circles (TCC) format, with core, intermediate and outer circles identifying respectively what a company is required to do (mandatory and co-regulatory actions), agrees or chooses to do (self-regulatory and voluntary activities), and is going to do (through ethical collaborative partnerships). If applied digitally, the proposed framework could provide further detail relating to the ethical identifiers contained in each circle and expand the level of information available. When current CSRS disclosure by five sample brands was analysed using the TCC format, voluntary aspects (intermediate and outer circles) were found to dominate in number over mandatory obligations (core circle). However, the deontological actions or activities within which the companies engaged (core and intermediate circles) were seen to have greater longevity than their teleological collaborations and partnerships (outer circle). Bringing together the proposed framework for communicating CSRS information and the stakeholder engagement categories, the potential for full-disclosure access to ethical indicators, and their details, was designed for the ‘active’ group, who were the most likely category to create change-making pressure on companies. The availability of basic and concise ethical data was favoured by the ‘aware but ambivalent’ group, whislt an identifiable logo, indicating that a company was disclosing its practices was considered more than adequate for the requirements of the ‘inactive’ group who were unlikely to seek further information. The stance adopted by this latter group highlighted that business accountability is not demanded by all potential stakeholders and illustrated why mandatory intervention can be needed to enforce behavioural expectations on companies. At a time when the primary and secondary rules of society are increasing the expectation of CSRS-related disclosure from companies, as well as imposing a minimum level of annual reporting on them, the current research provides theoretical, practical and public policy-based contributions to progress the discipline of ethical communications.

Recent studies of effective leadership for schools suggest relationships between the work of principals and beliefs, values and theoretical knowledge. However, it is not clear how these relationships work. In schools of the Lutheran Church of Australia the situation is complicated by expectations that principals will be operating with a Lutheran Christian world view. The precise nature of the role of world view in determining professional action has not been fully researched. This study made use of analysis techniques grounded in symbolic interactionism to examine the construction of meaning and rationale for professional actions by Lutheran secondary school principals. It sought to understand the impact of value on meaning and decision in ethically challenging situations. The central question of this research was: What values influence the reflection of Australian Lutheran secondary school principals as they address ethical dilemmas in their woik? Drawing on the accounts given by three Australian Lutheran secondary pnncipals to provide data for analysis, and making use of membership category analysis techniques, the study found that three statements could be made: 1. There is evidence in the accounts to suggest that the way principals perceive dilemmas is the result of a filtering process where some facts ate not fully considered prior to action. 2. There is evidence in the accounts to suggest that the filtering process is more strongly influenced by sub-rational and trans-rational values than by rational values. 3. There is evidence in the accounts that each piincipal has a world view that is partially shaped by values implicit in the Christian tradition. These findings are tentative because of the limited scope of the research. They have implications for the theoretical literature, suggesting that mote attention needs to be given to the impact of trans-rational and sub-rational values as filters of perception in difficult decisions. 'The findings suggest that any study of the reflection of school principals in ethically challenging situations should take into account the power of non-rational values to be a lens that distorts what is considered in the reflective process'. They also have implications for further research by those interested in Lutheran schools and those interested in the importance of values in shaping perception. Finally they have implications for those who prepare piincipals for Lutheran schools, suggesting the need for a clearer articulation of a philosophy for Lutheran schooling and for the development of the habit of critical reflection in Lutheran principals.

<p>Although research in business ethics has of late received increased attention from researchers and practitioners, little has been written on the practical effects of its implementation.</p><p>The aim of the present study is, therefore, to explore the meaning and implications of business ethics from a practical perspective. To these ends, a qualitative study, mainly based on a grounded theory approach, has been carried out. The target of analysis is a corpus material derived from informants from 9 companies ranging from different sectors: 2 from the manufacturing sector, 1 company from the pharmaceutical sector and 6 companies from the financial sector.</p><p>The results show that almost all the companies under consideration have set up some ethical structures for implementing their ethical practices, and lived up to the embraced ethical values in their business conduct. The results also indicate that the companies have actually responded favorably to the requirements and demands of various stakeholders.</p><p>Furthermore, the emerging structures constitute the basis of a fully operative concept for organizing and implementing an ethical business conduct in organizations. This concept mainly consists of the following categories: ethics, rules, institutionalization, observing and abiding. These can all be applied separately or as a whole and as such be an instrument for measuring an organizations ethical level.</p><p> </p>

Although research in business ethics has of late received increased attention from researchers and practitioners, little has been written on the practical effects of its implementation. The aim of the present study is, therefore, to explore the meaning and implications of business ethics from a practical perspective. To these ends, a qualitative study, mainly based on a grounded theory approach, has been carried out. The target of analysis is a corpus material derived from informants from 9 companies ranging from different sectors: 2 from the manufacturing sector, 1 company from the pharmaceutical sector and 6 companies from the financial sector. The results show that almost all the companies under consideration have set up some ethical structures for implementing their ethical practices, and lived up to the embraced ethical values in their business conduct. The results also indicate that the companies have actually responded favorably to the requirements and demands of various stakeholders. Furthermore, the emerging structures constitute the basis of a fully operative concept for organizing and implementing an ethical business conduct in organizations. This concept mainly consists of the following categories: ethics, rules, institutionalization, observing and abiding. These can all be applied separately or as a whole and as such be an instrument for measuring an organizations ethical level.