| Ethics Perception |
Competition |
Pressure; Search for results; Unfair competition; Hiring managers or specialists from competitors to obtain information on ongoing projects; Altering weight or measurements of produced goods. |
C, F and Q |
Ferrell, Fraedrich and Ferrell (2001); Srour (2003) |
| Environmental |
Relation to the environment: final residue disposition, pollution, water and energy usage, consumption of natural resources. |
B, R and Y |
Moreira (1999); Ferrell, Fraedrich and Ferrell (2001) |
| Financial |
Fiscal evasion; Safety and usage of classified information; Piracy, software violation; Lying or omissions policies. |
D, I A, P and W |
Arruda, Whitaker and Ramos (2001); Srour (2003); Sayeg (2003) |
| Social and Health risks |
Lying or omissions policies that might cause health risks; adulteration of weight or measurement of produced goods; product liability. |
L, O, S and X |
Moreira (1999); Arruda, Whitaker and Ramos (2001) |
| Informational |
Transparency of balance sheet, financial reports, and board reports directed to shareholders, accounting practices; deceitful advertisement. |
K and N |
Moreira (1999); Leal (2002); Srour (2003); Srour (2005) |
| Bribes |
Collusion, bribe, paying off biddings, exportation, oversights or lawsuits; Acceptance of gifts, gratification, favors, invitations of suppliers or customers. |
E, G, H, U and V |
Moreira (1999); Ferrell, Fraedrich and Ferrell (2001); Arruda, Whitaker and Ramos (2001); Powpaka (2002); Srour (2003) |
| Cultural |
Nepotism, favoritism, protection; Recruitment diversity: women, disabled, ex-prisoners, black, elderly, youth and poor people. |
J and M |
Srour (1994)SROUR, R. H. Ética empresarial sem moralismo. Revista de Administração, São Paulo, v. 29, n. 3, p. 3-22, July/Sept. 1994.; Srour (2000); Arruda, Whitaker and Ramos (2001); Daft (2002); Souza, Pereira and Maffei (2004); Machado (2005); Matos (2008); |
| Individual Profile |
Personal attributes connected to the decision-making process |
Age and gender |
|
Borkowski and Ugras (1992); Adkins and Radtke (2004)ADKINS, Nell; RADTKE, Robin R. Students’ and Faculty Members Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap? Journal of Business Ethics, v. 51, n. 3, p. 279-300, May 2004.; Emerson, Stanley and Conroy (2007)EMERSON, T.; STANLEY, C. W.; CONROY, S. J. Ethical attitudes of accountants: recent evidence from a practitioners’ survey. Journal of Business Ethics, v. 71, p. 73-87, 2007.
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Source: Elaborated by the authors.