La moral en las organizaciones empresariales: un enfoque sobre su valor y fortaleza estratégicos para la gestión empresarial
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Publicado
18-09-2018
Pablo Ruiz Palomino
Alexis J. Bañón Gomis
Carmen Ruiz Amaya
Resumen
Durante las últimas décadas, la ética empresarial ha atraído un gran interés tanto a nivel académico como profesional. En la actualidad, la ética empresarial está siendo crecientemente implementada como disciplina necesaria en los planes de estudio sobre gestión empresarial de las universidades. Además, se evidencia su importancia con el incremento experimentado a nivel mundial de organizaciones e instituciones que han implementado sistemas de ética. Sin embargo, algunos enfoques de pensamiento que todavía se encuentran guiando las acciones y la forma de pensar de muchos académicos y profesionales no consideran la importancia y la necesidad de un comportamiento ético por entender que la única responsabilidad de la empresa se encuentra limitada a la maximización de beneficios. Después de analizar y debatir los postulados de esta línea de pensamiento, este trabajo concluye que las empresas tienen la responsabilidad de comportarse éticamente. Esta responsabilidad no implica exclusivamente servir y ser justo con los accionistas como los únicos actores sobre los que responsabilizarse sino el reconocer otros actores en escena, los grupos de interés, para construir una base sólida sobre la que las empresas puedan operar satisfactoriamente en el mercado. La implementación de un sistema de gestión ético (en adelante, SGE), puede contribuir a la generación de una cultura ética y a la mejora de la calidad moral de la organización. Como consecuencia, junto al tan anhelado "mejor lugar para trabajar" por parte de la Alta Dirección se puede mejorar la reputación frente a los grupos de interés, lo que redunda en la creación de valor para la empresa.
Cómo citar
Ruiz Palomino, P., Bañón Gomis, A. J., & Ruiz Amaya, C. (2018). La moral en las organizaciones empresariales: un enfoque sobre su valor y fortaleza estratégicos para la gestión empresarial. Cuadernos De Gestión, 11(3), 15–31. https://doi.org/10.5295/cdg.100221pr
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Keywords
Ética, sistema de gestión ética, responsabilidad, fortaleza estratégica, creación de valor
References
ARGANDOÑA, A. (2004): “On Ethical, Social and Environmental Management Systems”, Journal of Business Ethics, Vol. 51, pp. 41-52.
ARGANDOÑA, A. (2005): “Firm, Market Economy and Social Responsibility”, Working Paper Nº 600, IESE Business School, Universidad de Navarra.
BANDURA, A. (1977): Social Learning Theory. Englewood Cliffs, NJ: Prentice Hall.
BANDURA, A. (1986): Social Foundations of Thought and Action, Englewood Cliffs, NJ: PrenticeHall
BECERRA, M., and GUPTA, A. K. (2003): “Perceived trustworthiness within the organization: The moderating impact of communication frequency on trustor and trustee effects”, Organization Science, Vol. 14, Nº. 1, pp. 32-44.
BLAUGH, M. (1992): The Methodology of Economics or How Economist Explain, 2nd edition, Cambridge: Cambridge University Press.
BROWN, M. E., and TREVIÑO, L.K. (2006): “Ethical Leadership: A Review and Future Directions”, The Leadership Quarterly, Vol. 17, Nº. 6, pp. 595–616.
CARR, A.Z. (1968): “Is Business Bluffing Ethical?”, Harvard Business Review, Vol. 46, Nº. 1, pp. 143-153.
CORTINA, A. (1994): Claves para una Cultura Empresarial: Ética de la Empresa, Madrid: Editorial Trotta.
DE LA CUESTA, M.; VALOR, M. and SAN MARTIN, S. (2002): Inversiones Éticas en Empresas Socialmente Responsables, Madrid: UNED.
DONALDSON, T. (1982): Corporations & Morality, Englewood Cliffs: Prentice Hall.
DYER, J. and SINGH, H. (1998): “The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage”, Academy of Management Review, Vol. 23, pp. 660-679.
DRUCKER, P. (1984): “Doing good makes Cents”, in H. BROOKS, LIEBMAN, L. and SCHELLING, C. (eds.), Public-Private Partnership: New Opportunities for Meeting Social Needs, Cambridge: Ballinger.
EHRHART, M.G. (2004): “Leadership and Procedural Justice Climate as Antecedents of UnitLevel Organizational Citizenship Behaviour”, Personnel Psychology, Vol. 57, pp. 61-95.
FALKENBERG L. and HERREMANS, I. (1995): “Ethical behaviours in organizations: directed by the formal or informal systems?”, Journal of Business Ethics, Vol. 14, pp. 133-143.
FERNANDEZ, E.; JUNQUERA, B. and ORDIZ, M. (2003): “Organizational Culture and Human Resources in the Environmental Issue: A Review of the Literature”, International Journal of Human Resource Management, Vol.14, pp. 634-656.
FOMBRUM, C.J. (2001): “Corporate Reputation as Economic Assets”, in HITT, M.A., FREEMAN, R.E., HARRISON, J.S. (Eds), The Blackwell Handbook of Strategic Management, Oxford: Blackwell Publishers
FONTRODONA, J. and DE LOS SANTOS, J. (2004): “Clima ético de la empresa española: Grado de implantación de prácticas éticas”, Working Paper Nº. 538, Universidad de Navarra.
FONTRODONA, J. and SISON, A.J. (2006): “The Nature of the Firm, Agency Theory and Shareholder Theory: A Critique from Philosophical Anthropology”, Journal of Business Ethics, Vol. 66, pp. 33-42.
FORÉTICA (2004): Informe FORETICA 2004: Situación en España. Available from: http://www.foretica.es [accessed December 20, 2009]
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FREDERICK, W.C.; DAVIS, K. and POST J. (1992): Business and Society: Corporate Strategy, Public Policy and Ethics, 7th edition, New York: McGraw-Hill International.
FREEMAN, R.E. (1984): Strategic Management: A Stakeholder Approach, Boston: Pitman.
FRENCH, P. (1979): “The Corporation as a Moral Person”, American Philosophical Quarterly, Vol. 16, pp. 207-215.
FRENCH, P. (1992): Responsibility Matters, Lawrence: University Press of Kansas.
FRIEDMAN, M. (1970): “The Social Responsibility of Business is to Increase its Profits”, The New York Times Magazine, 13 September, pp. 122-126.
GARCIA ECHEVARRÍA, S. (1993): “La Ética de las instituciones Económicas y Empresariales: La Ética en la Dirección de los Recursos Humanos en la Empresa”, Conferencias y trabajos de investigación del Instituto de Dirección y Organización de Empresas, Nº 200, Universidad de Alcalá.
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GUILLEN, M., MELE, D. and MURPHY, P. (2002): “European vs. American approaches to institutionalisation of business ethics: the Spanish Case”, Business Ethics: A European Review, Vol. 11, Nº. 6, pp. 167-178.
GUILLEN, M. (2006): Ética en las organizaciones: construyendo confianza, Madrid: Pearson Educación.
HENDERSON, D. (2001): Misguided Virtue: False Notions of Corporate Social Responsibility, Wellington: New Zealand Business Roundtable.
INSTITUTE OF BUSINESS ETHICS (2007): “Does Business Ethics Pay? Revisited: The value of ethics training”, Available from http://www.ibe.org.uk/publications/listofpublications.htm [accessed December 2, 2009].
LEVITT, T. (1958): “The Dangers of Social Responsibility”, Harvard Business Review, Nº SeptOct, pp. 41-50.
MARGOLISH, J. and WALSH, J.P. (2001): People and Profits? The Search for a Link between a Company’s Social and Financial Performance, Mahwah: Lawrence Elbaum.
MAY, L. (1983): “Vicarious Agency and Corporate Responsibility”, Philosophical Studies, Vol. 43, pp. 69-82.
MAY, L. (1992): Sharing Responsibility, Chicago: University of Chicago Press.
MAYER, D.; KUENZI, M.; GREENBAUM, R.; BARDES M., SALVADOR, R. (2009): “How low does ethical leadership flow?: Test of a trickle-down model”, Organizational Behaviour and Human Decision Processes, Vol. 108, Nº. 1, pp. 1-13.
MELE, D. (1991): “Ética y Empresa”, Información Comercial Española, Nº. 691 (March), pp. 122-134.
MELE, D. (2003): “Organizational Humanizing Cultures: Can they create Social Capital?”, Journal of Business Ethics, Vol. 45, pp. 3-14.
MERTON, R.K. (1957). “The role set: problems in sociological theory”, British Journal of Sociology Vol. 8, Nº. 2, pp.106-120.
NAHAPIET, J., and GHOSAL, S. (1998): “Social Capital, Intellectual Capital, and the Organizational Advantage”, Academy of Management Review, Vol. 23, pp. 242-266.
NELLING, E. and WEBB, E. (2009): “Corporate Social Responsibility and Financial Performance: the Virtuous Circle Revisited”, Review of Quantitative Finance and Accounting, Vol. 32, nº 2, pp. 197-209.
OECD (2008): Guidelines for Multinational Enterprises, Available from http://www.oecd.org/dataoecd/56/36/1922428.pdf .
PASTORIZA, D.; ARIÑO, m. A. and RICART, J.E. (2009): “Creating an Ethical Work Context: A Pathway to Generate Social Capital in the Firm”, Journal of Business Ethics, Vol. 88, pp. 477-489.
PODSAKOFF, P.M.; MACKENZIE, S.B.; PAINE, J.B. and BACHRACH, D.G. (2000): “Organizational Citizenship Behaviours: A Critical Review of the Theoretical and Empirical Literature and Suggestions for Future Research”, Journal of Management, Vol. 26, pp. 513-563.
PHILLIPS, M. (1992): “Corporate Moral Personhood and Three Conceptions of the Corporation”, Business Ethics Quarterly, Vol. 2, pp. 435-460.
RAFALKO, R. J. (1989): “Corporate Punishment: a Proposal”, Journal of Business Ethics, Vol. 8, pp. 917-928.
SCHEIN, E. (1992): Organizational Culture and Leadership, 2nd edition, San Francisco: JosseyBass.
SCHRADER, D.E. (1987): “The Corporation and Profits”, Journal of Business Ethics, Vol. 6, pp. 589-601.
SCHWEPKER, C.H Jr. (2001): “Ethical Climate’s Relationship to Job Satisfaction, Organizational Commitment and Turnover Intention in the Salesforce”, Journal of Business Research, Vol. 54, pp. 39-52.
SILVER, D. (2005): “A Strawsonian Defense of Corporate Moral Responsibility”, American Philosophical Quarterly, Vol. 42, pp. 279-294.
SIMS, R.R. and BRINKMAN, J. (2003): “Enron Ethics (Or: Culture Matters More than Codes)”, Journal of Business Ethics, Vol. 45, pp. 243-256.
SOLOMON, R.C. (1992): “Corporate Roles, Personal Virtues: an Aristotelean Approach to Business Ethics”, Business Ethics Quarterly, Vol. 2, pp. 317-339.
STEVENS, B. (2009): “Corporate Ethical Codes as Strategic Documents: An Analysis of Success and Failure”, Electronic Journal of Business Ethics and Organization Studies, Vol. 14, pp. 14-20.
SUTHERLAND, E. and CRESSEY, D.R. (1970): Principles of Criminology, 8th edition. Chicago: Lippincott.
TREVIÑO, L.K.; BUTTERFIELD, K.D. and Mc CABE, D.L. (1998): “The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviours”, Business Ethics Quarterly, Vol. 8, pp. 447-476.
TREVIÑO, L.K.; WEAVER, G.R.; GIBSON, D. and TOFFLER, B. (1999): “Managing Ethics and Legal Compliance: What Works and What Hurts”, California Management Review, Vol. 41, pp. 131-151.
TREVIÑO, L.K.; and WEAVER, G. (2001): “Organizational Justice and Ethics Program” ‘FollowThrough’: Influences on Employees Harmful and Helpful Behaviour”, Business Ethics Quarterly, Vol. 11, pp. 651-671.
TREVIÑO, L.K. and NELSON, K.A. (2004): Managing Business Ethics: Straight Talk about How to Do It Right, New York: John Wiley and Sons.
TREVIÑO, L.K. and BROWN, M.E. (2004): “Managing to be ethical: Debunking five business ethics myths”, Academy of Management Executive, Vol. 18, pp. 69-81.
VALENTINE, S.; GRELLER M.M. and RICHTERMEYER, S. (2006): “Employee job response as a function of ethical context and perceived organization support”, Journal of Business Research, Vol. 59, Nº. 5, pp. 582-588.
VAN VUUREN, L.J. and EISELEN, R.J. (2006): “A role for HR in Corporate Ethics? South African Practitioners’ Perspectives”, South African Journal of Human Resource Management, Vol. 4, Nº 3, pp. 22-28.
VELASQUEZ, M. (1983): “Why Corporations are not Responsible for anything they do?”, Business and Professional Ethics Journal, Vol. 2, pp. 1-18.
VELASQUEZ, M. (2003): “Debunking Corporate Moral Responsibility”, Business Ethics Quarterly, Vol.13, pp. 531-562.
VOGEL, D. (1991): “Business Ethics: New perspectives on old Problems”, California Management Review, Vol. 33, pp. 101-117.
WADDOCK, S. and GRAVES, S. (1997): “The Corporate Social Performance-Financial Performance Link”, Strategic Management Journal, Vol. 18, pp. 303-319.
WEAVER, G.R. and TREVIÑO, L.K. (1999): “Compliance and values oriented ethics programs: influences on employees’ attitudes and behaviour”, Business Ethics Quarterly, Vol. 9, Nº. 2, pp. 315-335.
WEAVER, G.R.; TREVIÑO, L.K. and COCHRAN, P.L. (1999a): “Corporate Ethics Programs as Control Systems: Influences of Executive Commitment and Environmental Factors”, Academy of Management Journal, Vol. 42, pp. 41-57.
WEAVER, G. R.; TREVIÑO, L.K. and COCHRAN, P.L. (1999b): “Integrated and Decoupled Corporate Social Performance: Management Commitments, External Pressures and Corporate Ethics Practices”, Academy of Management Journal, Vol. 42, pp.539-552.
WEAVER, G. R.; TREVIÑO, L.K. and COCHRAN, P.L. (1999c): “Corporate Ethics Practices in the mid-1990’s: an Empirical Study of the Fortune 1000”, Journal of Business Ethics, Vol. 18, pp. 283-294.
WILCOX, T. (1999): “Ethics as Strategic Thinking: Creating legitimacy in the Workplace”, Business & Professional Ethics Journal, Vol. 18, pp. 73-91.
WILEY, C. (1998): “Re-examining perceived ethics issues and ethics roles among employment managers”, Journal of Business Ethics, Vol. 17, pp. 147-161.
ARGANDOÑA, A. (2005): “Firm, Market Economy and Social Responsibility”, Working Paper Nº 600, IESE Business School, Universidad de Navarra.
BANDURA, A. (1977): Social Learning Theory. Englewood Cliffs, NJ: Prentice Hall.
BANDURA, A. (1986): Social Foundations of Thought and Action, Englewood Cliffs, NJ: PrenticeHall
BECERRA, M., and GUPTA, A. K. (2003): “Perceived trustworthiness within the organization: The moderating impact of communication frequency on trustor and trustee effects”, Organization Science, Vol. 14, Nº. 1, pp. 32-44.
BLAUGH, M. (1992): The Methodology of Economics or How Economist Explain, 2nd edition, Cambridge: Cambridge University Press.
BROWN, M. E., and TREVIÑO, L.K. (2006): “Ethical Leadership: A Review and Future Directions”, The Leadership Quarterly, Vol. 17, Nº. 6, pp. 595–616.
CARR, A.Z. (1968): “Is Business Bluffing Ethical?”, Harvard Business Review, Vol. 46, Nº. 1, pp. 143-153.
CORTINA, A. (1994): Claves para una Cultura Empresarial: Ética de la Empresa, Madrid: Editorial Trotta.
DE LA CUESTA, M.; VALOR, M. and SAN MARTIN, S. (2002): Inversiones Éticas en Empresas Socialmente Responsables, Madrid: UNED.
DONALDSON, T. (1982): Corporations & Morality, Englewood Cliffs: Prentice Hall.
DYER, J. and SINGH, H. (1998): “The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage”, Academy of Management Review, Vol. 23, pp. 660-679.
DRUCKER, P. (1984): “Doing good makes Cents”, in H. BROOKS, LIEBMAN, L. and SCHELLING, C. (eds.), Public-Private Partnership: New Opportunities for Meeting Social Needs, Cambridge: Ballinger.
EHRHART, M.G. (2004): “Leadership and Procedural Justice Climate as Antecedents of UnitLevel Organizational Citizenship Behaviour”, Personnel Psychology, Vol. 57, pp. 61-95.
FALKENBERG L. and HERREMANS, I. (1995): “Ethical behaviours in organizations: directed by the formal or informal systems?”, Journal of Business Ethics, Vol. 14, pp. 133-143.
FERNANDEZ, E.; JUNQUERA, B. and ORDIZ, M. (2003): “Organizational Culture and Human Resources in the Environmental Issue: A Review of the Literature”, International Journal of Human Resource Management, Vol.14, pp. 634-656.
FOMBRUM, C.J. (2001): “Corporate Reputation as Economic Assets”, in HITT, M.A., FREEMAN, R.E., HARRISON, J.S. (Eds), The Blackwell Handbook of Strategic Management, Oxford: Blackwell Publishers
FONTRODONA, J. and DE LOS SANTOS, J. (2004): “Clima ético de la empresa española: Grado de implantación de prácticas éticas”, Working Paper Nº. 538, Universidad de Navarra.
FONTRODONA, J. and SISON, A.J. (2006): “The Nature of the Firm, Agency Theory and Shareholder Theory: A Critique from Philosophical Anthropology”, Journal of Business Ethics, Vol. 66, pp. 33-42.
FORÉTICA (2004): Informe FORETICA 2004: Situación en España. Available from: http://www.foretica.es [accessed December 20, 2009]
FORÉTICA (2006): Informe FORETICA 2006: Evolución de la Responsabilidad Social de las Empresas en España. Available from: http://www.foretica.es [accessed December 20, 2009]
FREDERICK, W.C.; DAVIS, K. and POST J. (1992): Business and Society: Corporate Strategy, Public Policy and Ethics, 7th edition, New York: McGraw-Hill International.
FREEMAN, R.E. (1984): Strategic Management: A Stakeholder Approach, Boston: Pitman.
FRENCH, P. (1979): “The Corporation as a Moral Person”, American Philosophical Quarterly, Vol. 16, pp. 207-215.
FRENCH, P. (1992): Responsibility Matters, Lawrence: University Press of Kansas.
FRIEDMAN, M. (1970): “The Social Responsibility of Business is to Increase its Profits”, The New York Times Magazine, 13 September, pp. 122-126.
GARCIA ECHEVARRÍA, S. (1993): “La Ética de las instituciones Económicas y Empresariales: La Ética en la Dirección de los Recursos Humanos en la Empresa”, Conferencias y trabajos de investigación del Instituto de Dirección y Organización de Empresas, Nº 200, Universidad de Alcalá.
GUARNIZO, J.V. (2006): Ética y Responsabilidad Social de la Empresa. Lección Inaugural del Solemne Acto de Apertura del Curso Académico 2006/2007, Ediciones de la Universidad de Castilla-La Mancha.
GUILLEN, M., MELE, D. and MURPHY, P. (2002): “European vs. American approaches to institutionalisation of business ethics: the Spanish Case”, Business Ethics: A European Review, Vol. 11, Nº. 6, pp. 167-178.
GUILLEN, M. (2006): Ética en las organizaciones: construyendo confianza, Madrid: Pearson Educación.
HENDERSON, D. (2001): Misguided Virtue: False Notions of Corporate Social Responsibility, Wellington: New Zealand Business Roundtable.
INSTITUTE OF BUSINESS ETHICS (2007): “Does Business Ethics Pay? Revisited: The value of ethics training”, Available from http://www.ibe.org.uk/publications/listofpublications.htm [accessed December 2, 2009].
LEVITT, T. (1958): “The Dangers of Social Responsibility”, Harvard Business Review, Nº SeptOct, pp. 41-50.
MARGOLISH, J. and WALSH, J.P. (2001): People and Profits? The Search for a Link between a Company’s Social and Financial Performance, Mahwah: Lawrence Elbaum.
MAY, L. (1983): “Vicarious Agency and Corporate Responsibility”, Philosophical Studies, Vol. 43, pp. 69-82.
MAY, L. (1992): Sharing Responsibility, Chicago: University of Chicago Press.
MAYER, D.; KUENZI, M.; GREENBAUM, R.; BARDES M., SALVADOR, R. (2009): “How low does ethical leadership flow?: Test of a trickle-down model”, Organizational Behaviour and Human Decision Processes, Vol. 108, Nº. 1, pp. 1-13.
MELE, D. (1991): “Ética y Empresa”, Información Comercial Española, Nº. 691 (March), pp. 122-134.
MELE, D. (2003): “Organizational Humanizing Cultures: Can they create Social Capital?”, Journal of Business Ethics, Vol. 45, pp. 3-14.
MERTON, R.K. (1957). “The role set: problems in sociological theory”, British Journal of Sociology Vol. 8, Nº. 2, pp.106-120.
NAHAPIET, J., and GHOSAL, S. (1998): “Social Capital, Intellectual Capital, and the Organizational Advantage”, Academy of Management Review, Vol. 23, pp. 242-266.
NELLING, E. and WEBB, E. (2009): “Corporate Social Responsibility and Financial Performance: the Virtuous Circle Revisited”, Review of Quantitative Finance and Accounting, Vol. 32, nº 2, pp. 197-209.
OECD (2008): Guidelines for Multinational Enterprises, Available from http://www.oecd.org/dataoecd/56/36/1922428.pdf .
PASTORIZA, D.; ARIÑO, m. A. and RICART, J.E. (2009): “Creating an Ethical Work Context: A Pathway to Generate Social Capital in the Firm”, Journal of Business Ethics, Vol. 88, pp. 477-489.
PODSAKOFF, P.M.; MACKENZIE, S.B.; PAINE, J.B. and BACHRACH, D.G. (2000): “Organizational Citizenship Behaviours: A Critical Review of the Theoretical and Empirical Literature and Suggestions for Future Research”, Journal of Management, Vol. 26, pp. 513-563.
PHILLIPS, M. (1992): “Corporate Moral Personhood and Three Conceptions of the Corporation”, Business Ethics Quarterly, Vol. 2, pp. 435-460.
RAFALKO, R. J. (1989): “Corporate Punishment: a Proposal”, Journal of Business Ethics, Vol. 8, pp. 917-928.
SCHEIN, E. (1992): Organizational Culture and Leadership, 2nd edition, San Francisco: JosseyBass.
SCHRADER, D.E. (1987): “The Corporation and Profits”, Journal of Business Ethics, Vol. 6, pp. 589-601.
SCHWEPKER, C.H Jr. (2001): “Ethical Climate’s Relationship to Job Satisfaction, Organizational Commitment and Turnover Intention in the Salesforce”, Journal of Business Research, Vol. 54, pp. 39-52.
SILVER, D. (2005): “A Strawsonian Defense of Corporate Moral Responsibility”, American Philosophical Quarterly, Vol. 42, pp. 279-294.
SIMS, R.R. and BRINKMAN, J. (2003): “Enron Ethics (Or: Culture Matters More than Codes)”, Journal of Business Ethics, Vol. 45, pp. 243-256.
SOLOMON, R.C. (1992): “Corporate Roles, Personal Virtues: an Aristotelean Approach to Business Ethics”, Business Ethics Quarterly, Vol. 2, pp. 317-339.
STEVENS, B. (2009): “Corporate Ethical Codes as Strategic Documents: An Analysis of Success and Failure”, Electronic Journal of Business Ethics and Organization Studies, Vol. 14, pp. 14-20.
SUTHERLAND, E. and CRESSEY, D.R. (1970): Principles of Criminology, 8th edition. Chicago: Lippincott.
TREVIÑO, L.K.; BUTTERFIELD, K.D. and Mc CABE, D.L. (1998): “The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviours”, Business Ethics Quarterly, Vol. 8, pp. 447-476.
TREVIÑO, L.K.; WEAVER, G.R.; GIBSON, D. and TOFFLER, B. (1999): “Managing Ethics and Legal Compliance: What Works and What Hurts”, California Management Review, Vol. 41, pp. 131-151.
TREVIÑO, L.K.; and WEAVER, G. (2001): “Organizational Justice and Ethics Program” ‘FollowThrough’: Influences on Employees Harmful and Helpful Behaviour”, Business Ethics Quarterly, Vol. 11, pp. 651-671.
TREVIÑO, L.K. and NELSON, K.A. (2004): Managing Business Ethics: Straight Talk about How to Do It Right, New York: John Wiley and Sons.
TREVIÑO, L.K. and BROWN, M.E. (2004): “Managing to be ethical: Debunking five business ethics myths”, Academy of Management Executive, Vol. 18, pp. 69-81.
VALENTINE, S.; GRELLER M.M. and RICHTERMEYER, S. (2006): “Employee job response as a function of ethical context and perceived organization support”, Journal of Business Research, Vol. 59, Nº. 5, pp. 582-588.
VAN VUUREN, L.J. and EISELEN, R.J. (2006): “A role for HR in Corporate Ethics? South African Practitioners’ Perspectives”, South African Journal of Human Resource Management, Vol. 4, Nº 3, pp. 22-28.
VELASQUEZ, M. (1983): “Why Corporations are not Responsible for anything they do?”, Business and Professional Ethics Journal, Vol. 2, pp. 1-18.
VELASQUEZ, M. (2003): “Debunking Corporate Moral Responsibility”, Business Ethics Quarterly, Vol.13, pp. 531-562.
VOGEL, D. (1991): “Business Ethics: New perspectives on old Problems”, California Management Review, Vol. 33, pp. 101-117.
WADDOCK, S. and GRAVES, S. (1997): “The Corporate Social Performance-Financial Performance Link”, Strategic Management Journal, Vol. 18, pp. 303-319.
WEAVER, G.R. and TREVIÑO, L.K. (1999): “Compliance and values oriented ethics programs: influences on employees’ attitudes and behaviour”, Business Ethics Quarterly, Vol. 9, Nº. 2, pp. 315-335.
WEAVER, G.R.; TREVIÑO, L.K. and COCHRAN, P.L. (1999a): “Corporate Ethics Programs as Control Systems: Influences of Executive Commitment and Environmental Factors”, Academy of Management Journal, Vol. 42, pp. 41-57.
WEAVER, G. R.; TREVIÑO, L.K. and COCHRAN, P.L. (1999b): “Integrated and Decoupled Corporate Social Performance: Management Commitments, External Pressures and Corporate Ethics Practices”, Academy of Management Journal, Vol. 42, pp.539-552.
WEAVER, G. R.; TREVIÑO, L.K. and COCHRAN, P.L. (1999c): “Corporate Ethics Practices in the mid-1990’s: an Empirical Study of the Fortune 1000”, Journal of Business Ethics, Vol. 18, pp. 283-294.
WILCOX, T. (1999): “Ethics as Strategic Thinking: Creating legitimacy in the Workplace”, Business & Professional Ethics Journal, Vol. 18, pp. 73-91.
WILEY, C. (1998): “Re-examining perceived ethics issues and ethics roles among employment managers”, Journal of Business Ethics, Vol. 17, pp. 147-161.
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