Title Are ethical codes an instrument to protect the consumer- stakeholder? A study of Spanish financial, energy and telephone sectors
Authors RUIZ LOZANO, MERCEDES, ARAQUE PADILLA, RAFAEL, ARAQUE PADILLA, RAFAEL, RUIZ LOZANO, MERCEDES
External publication No
Means Rev. Contab.
Scope Article
Nature Científica
SJR Quartile 3
SJR Impact 0.39400
Area International
Publication date 01/06/2013
ISI 000216779700008
Scopus Id 2-s2.0-84887952665
DOI 10.1016/j.rcsar.2013.07.005
Abstract There is a generalized agreement that the institutionalization and communication of an ethical code in an organization is the first step for the improvement of the ethical behavior relating to its different stakeholders. This paper presents, starting from a qualitative content analysis, a comparative study on the visibility and content of ethical codes in relation with the consumer stakeholder who is a relevant stakeholder in its role as the final destination that the social function of a firm revolves around. The study is based on three Spanish economic sectors: financial, energy and telephone. The study reveals: the existence of inter and intra-sectorial differences: the absence of relevant values in relation to the consumer stakeholder: the influence of legislation on the content of the code, and the preponderance of declarative versus management aspects. (C) 2013 ASEPUC. Published by Elsevier Espana, Si, All rights reserved.
Keywords Ethical codes; Values; Consumer; Transparency; Sector study
Universidad Loyola members