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1

INSTRUMENTS FOR CREATING ETHICAL STANDARDS IN THE ORGANIZATION: DESIGN AND ASSESSMENT

100%

Bak D.

Zarządzanie Zasobami Ludzkimi

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2010

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issue 2(73)

11-28

PL

Artykuł prezentuje podstawowe metody wprowadzania oczekiwanych standardów etycznych w organizacji. Najczęściej stosowaną metodą jest przyjęcie kodeksu etycznego. Jest to rozwiązanie proste, niemniej jego skuteczność zależy od takich czynników, jak: przygotowanie kompleksowego programu etycznego, analiza stanu wyjściowego, adekwatna formuła kodeksu czy partycypacja pracowników w jego przygotowaniu. Pierwsza część artykułu to ogólna refleksja dotycząca prób wpisania wrażliwości etycznej pracownika w instytucjonalne ramy działania organizacji. W drugiej części zostały sprecyzowane i poddane krytycznej analizie warunki, przy spełnieniu których kodeks etyczny ma szansę stać się skutecznym narzędziem promowania wysokich standardów etycznych.

EN

The paper presents basic methods for introducing ethical standards that are expected of an organization. The most commonly used method is the approval of a code of ethics. The first part of the paper includes general reflections on attempts to fit the ethical sensibilities of employee into the institutionalized framework of the organization. The second part defines and conducts a critical analysis of conditions under which a code of ethics can become an effective tool for the promotion of high ethical standards.

2

Etyka biegłego rewidenta jako jeden z obszarów etyki w biznesie

80%

Voss G.

Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu

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2011

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issue 10

447-458

EN

Entities produce financial statements that provide internal and external users of assets and financial units. However, due to abuses that occurred in 1990s, many members have lost confidence in this type of information. In order to build appropriate relationships between the various entities occurring in the market created a code of auditor's ethics, and with it a sense of security based on public confidence for the auditing profession.

3

BUSINESS ETHICS EDUCATION IN BANKS - LEVELS AND METHODS OF EDUCATION (Etyka biznesu w bankach - poziomy i narzedzia ksztalcenia)

80%

Milic-Czerniak R.

Management and Business Administration. Central Europe

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2012

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vol. 20

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issue 3(116)

71-84

EN

1. Purpose The essay focuses on some important instruments and measures supporting the desired actual (and not just declared) ethical behavior in banking practices. 2. Methodology The essay first used a combination of comparisons to show similarities and differences between10 banking codes of ethics in EU countries. Then qualitative analysis of indicators and scales assigned to bank rankings was also used to identify some possibilities to promote the ethical behavior of banks in more efficient ways. 3. Findings Ethical behaviors in the banks, despite a high awareness of moral norms, are largely declarative rather than actual. In order to approximate the actual behaviors to the declared ones, further improvements need to be introduced in the methods and instruments of education (codes of ethics, bank rankings), along with encouraging the implementation of management practices consistent with ethical behavior. This should start with redefinition of the functioning of the bank, i.e. broadening the task of achieving ambitious outcomes by adding respect for ethical standards. Practical Implications Not every instrument of ethics education can be treated as directly useful in the process of training actual ethical behavior in banks. Some particular conditions must be taken into account that it should fulfill. 4. Originality The author has distinguished three levels in business ethics education: ethical awareness and ethically oriented behaviors, both declared and actual. The essay described the necessary conditions for utilization of some educational instruments of ethics in the process of implementing actual ethical behaviors in the banks.. Such an approach has not been found previously in the subject literature.

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1 Management and Business Administration. Central Europe

1 Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu

1 Zarządzanie Zasobami Ludzkimi

1 Bak D.

1 Milic-Czerniak R.

1 Voss G.

1 2012

1 2011

1 2010

INSTRUMENTS FOR CREATING ETHICAL STANDARDS IN THE ORGANIZATION: DESIGN AND ASSESSMENT

Etyka biegłego rewidenta jako jeden z obszarów etyki w biznesie

BUSINESS ETHICS EDUCATION IN BANKS - LEVELS AND METHODS OF EDUCATION (Etyka biznesu w bankach - poziomy i narzedzia ksztalcenia)