Search results for "code of ethics"
showing 3 items of 3 documents
Internal audit professional principles and academic literature over the last decade: is there a gap to bridge
2022
The Institute of Internal Auditors (IIA) has defined the ethical principles internal auditors must adhere to, allowing them to create a common understanding of ethical behaviour within their profession, thereby promoting ethical culture. This paper aims to analyse the role of these principles in the main branches of internal audit research over the last decade. We examine the most important articles published in this field and categorise them into seven main strands. We assess the extent to which these strands focus on the IIA ethical principles, aiming to identify research gaps in the extant literature. Our findings show that the literature dealing with ethical principles in the recruitmen…
Stakeholder Salience in Corporate Codes of Ethics - Using Legitimacy, Power, and Urgency to Explain Stakeholder Relevance in Ethical Codes of German …
2009
What stakeholder groups are addressed in the German blue chips’ corporate codes of ethics and why do companies concentrate on particular stakeholders? These questions were subject to a study on stakeholder salience in the corporate codes of ethics of the German DAX 30-companies. The extent and the mode stakeholders are addressed in the ethical codes of the companies listed in the German blue chip stock market index were analysed. The empirical results were interpreted in the light of stakeholder salience theory. Stakeholders’ legitimacy, power, and urgency were evaluated against the background of the German business context and the sphere of research on applied business ethics in Germany. T…
Stakeholder management: A theoretical analysis of the PMBOK® Guide
2015
Professional certification is an important part of many specialized occupations. For project managers, one certifying body is the Project Management Institute (PMI). To achieve their certification(s), project managers must demonstrate proficiency in a wide variety of associated skills and agree to abide by the PMI’s Code of Ethics and Professional Conduct. In this paper, we briefly review the underlying ethical theoretical foundation of stakeholder theory and the PMI’s Code of Ethics and Professional Conduct. We assessed the PMBOK® Guide to determine where the approach is one of management of stakeholders versus one of management for stakeholders. The areas where there may be inconsistencie…