wood, svensson, singh, carasco and callaghan

Implementing the ethos ofcorporate codes of ethics:Australia, Canada, and Sweden

GregWood,G˛ran Svensson,Jang Singh,EmilyCarascoandMichael Callaghann

Introduction

Along with the rise of globalization has come a

greater acknowledgment of the role that business

ethics should play in the everyday operations of

corporations. In the 20th century, industrialized

economies around the world enacted legislation to

protect free trade, securities dealings, consumers,

suppliers, stockholders and more recently other

stakeholders. These legislative initiatives were

often precipitated by behavior that initially

appeared unethical, but in time was made illegal

(Ferrell et al. 1998, Carasco & Singh 2003). As the

20th century closed and the collapse of major

corporations around the world was once again at

the forefront of business concern, society looked

to corporations to behave in more ethical ways

than they had in the past.

The milieu was becoming more complex as

corporations from the industrialized economies

spread their influence, not only within their own

countries, but to overseas markets as well.

Subsequently, as their powers grew they were

confronted by greater expectations from society

to behave in an ethical manner (Cleek & Leonard

1998). Errant companies were lambasted in the

media, charged for corporate crimes, and litiga-

tion was brought against them by citizens who

had fallen victim to their malfeasance. The need

for standards that transcended differences in laws

and cultures was also the driving force behind

various attempts by international organizations to

regulate the conduct of global corporations

(Carasco & Singh 2003). For example, the

Organization for Economic Cooperation and

Development (OECD) proposed the Guidelines

for Multinational Enterprises and the United

Nations constructed its Global Impact document

(Carasco & Singh 2003). Many of these corpora-

tions turned to codes of ethics as a means of

showcasing to society that they had an interest

and a desire in being ethical in the marketplace.

In a model that goes beyond philosophically

based ethics, Stajkovic & Luthans (1997) use

social-cognitive theory as a means to identify

factors that influence business ethics standards

and conduct. They propose that a person’s

perception of ethical standards and subsequent

conduct is influenced by institutional factors (e.g.

ethics legislation), personal factors (e.g. moral

development), and organizational factors (e.g.

code of ethics). Within the cultural context,

the key antecedent factors interact together to

influence the ethical standards of people and

nGreg Wood is Senior Lecturer, Bowater School of Management and

Marketing, Deakin University, Warrnambool, Australia. Goran

Svensson is Associate Professor and Head of School of Business,

Halmstad University, Sweden. Jang Singh is Professor of Manage-

ment, Odette School of Business, University of Windsor, Canada.

Emily Carasco is Professor of Law, University of Windsor, Canada.

Michael Callaghan is Lecturer in Marketing, Bowater School of

Management and Marketing, Deakin University, Warrnambool,

Australia.

r Blackwell Publishing Ltd. 2004, 9600 Garsington Road, Oxford OX4 2DQ, UKand 350 Main St, Malden, MA 02148, USA. 389

Business Ethics: A European Review

organizations (Stajkovic & Luthans 1997). Codes

of ethics are an important organizational factor.

Berenbeim (2000) cites three trends as evidence

of the growing importance of corporate codes of

ethics: the globalization of markets and the need

for core principles that are universally applicable;

the acceptance of these codes as part of corporate

governance as illustrated by increased participa-

tion of boards in their development; and the

improved ethical literacy of senior managers as

illustrated by the increasing sophistication of the

codes. While globalization has led to increased

competition that may lead to unethical corporate

conduct, there is also the possibility that globa-

lization has facilitated the spread of corporate

ethics programs. Hence, a code of ethics is viewed

as an important adjunct in developing ethical

standards in organizations.

Based on the Partnership Model of Corporate

Ethics (Wood 2002), this study examined the

measures in place to communicate the ethos of the

corporate codes of ethics to internal stakeholders

in three countries: Australia, Canada, and Swe-

den. It therefore takes a comparative look at the

codification of ethics amongst the top companies

in these countries.

In the current study, therefore, it is important

that socio-economic indicators of the three nations

from which codes were collected (Australia,

Canada, and Sweden) be compared in order to

establish the similarities and/or differences of the

three societies. The paper then examines the

measures put in place by the largest corporations

of the three countries in order to communicate the

ethos of their codes to their employees.

Socio-economic indicators – Australia,

Canada, and Sweden

The economies of all three countries are well

developed. Australia has a prosperous Western-

style capitalist economy, with a per capita gross

domestic product (GDP) on par with the four

dominant West European economies. As an

affluent, high-tech industrial society, Canada

today closely resembles the US in its market-

oriented economic system, pattern of production,

and high living standards. Aided by peace and

neutrality for the whole 20th century, Sweden has

achieved an enviable standard of living under a

mixed system of high-tech capitalism and exten-

sive welfare benefits. It has a modern distribution

system, excellent internal and external commu-

nications, and a skilled labor force (CIA 2003).

Canada’s GDP is $923 billion ($ US Purchasing

Power Parity), Australia’s $528 billion and

Sweden’s is $277.4 billion (see Table 1a). In all

three countries, the services sector generates the

majority of the GDP. Although Canada has a

diversified economy, the services sector accounts

for 2/3 of the country’s output (Economist 2003).

The services sector also dominates in Australia. In

Sweden, the services sector generates 60% of the

GDP. The labor force in all three countries is

largely situated in the services sector (Canada

74%; Australia 73%; and Sweden 74%) (Econo-

mist 2003). There is no discernible difference in

the GDP per capita for each country (Australia

$27,000, Canada $29,400, and Sweden $25,400).

In 2002, the inflation rate in all three countries

was below 3% (see Table 1a).

We contend that the similarities today between

the three countries are brought about by a number

of factors. The three economies are well developed

(OECDmembers). Each country is a smaller player

in its regional marketplace: a smaller economy

surrounded by larger economic entities and popu-

lations. In Sweden’s case, it is the European Union;

in Australia’s case, the Asian region and in

Canada’s situation, it is the USA. Historically,

each country has had to expand its horizons

outside of its home markets in order to survive

and forge economic growth. This has forced a mind

set in the three countries, which is deeply ingrained

in the psyche of each country, that has seen each

one of them recognize that they needed to move

away from a manufacturing base to one of services,

where the intellectual capital of each country’s

citizens could be transported more readily.

While we are not saying that the cultures mirror

each other, one could only but be interested in the

similarities that exist between them. This situation

makes an interesting platform for this research,

when also framed within the context of the ideas

and assertions of Hofstede.

Volume 13 Number 4 October 2004

390 r Blackwell Publishing Ltd. 2004

Australia, Canada, and Sweden were among the

countries studied by Hofstede in developing his

dimensions of national culture. In that seminal

study, he identified the following four dimensions

of national culture: Individualism vs. Collectivism

(IC); Large or Small Power Distance (PD); Strong

or Weak Uncertainty Avoidance (UA); Masculi-

nity vs. Femininity (MF) (Hofstede 1983a: 78).

Hofstede’s research, involving a data bank of 40

countries and 116,000 questionnaires, allowed

him to assign an index value (between 0 and

about 100) on each of the four dimensions. Scores

on these dimensions for Australia, Canada, and

Sweden are shown in Table 1b.

On IC, a measure of the relationship between an

individual and his fellow individuals, Australia is

the strongest country of the three. On PD, a

measure of the unequal distribution of power in

society, Canada and Sweden have scores that are

fairly close in value whereas Australia is again the

strongest on this measure. UA, which is a measure

of how a society deals with uncertainty, is related

to the propensity of a culture to establish laws and

formal rules such as codes of ethics. Societies

strong on UA are more likely to establish formal

rules to deal with unpredictability. On the UA

Index, Australia and Canada have almost exact

values, while Sweden is considerably lower: the

implication being that Australian and Canadian

societies are more likely than Swedish society to

establish formal rules to create security. The final

of Hofstede’s dimensions of national culture, MF,

is a measure of the division of roles between the

sexes in society. Scores for Australia and Canada

are close, but significantly higher than Sweden’s.

Sweden was the most feminine of the countries

studied by Hofstede, meaning that it puts ‘‘re-

lationships with people before money, minding the

quality of life and the preservation of the environ-

ment, helping others, in particular the weak, and

‘small is beautiful’’’ (Hofstede 1983a: 85).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 1a: Australia, Canada, and Sweden: Comparative Economic, Population and Health Statistics

Socio-economic Indicator Australia Canada Sweden

Economy

GDP (purchasing power parity US$) $528 billion (2002 est.) $923 billion (2002 est.) $227.4 billion (2002 est.)

GDP real growth rate 3.6% (2002 est.) 3.4% (2002 est.) 1.8% (2002 est.)

GDP/capita (purchasing power parity

– US$)

$27,000 (2002 est.) $29,400 (2002 est.) $25,400 (2002 est.)

Inflation rate 2.8% (2002 est.) 2.2% (2002 est.) 2.2% (2002 est.)

Population

Population 19,546,792 (July 2002

est.)

31,902,268 (July 2002

est.)

8,876,744 (July

2002 est.)

Population growth rate 0.96% (2002 est.) 0.96% (2002 est.) 0.02% (2002 est.)

Life expectancy 80 years 79.69 years 79.84 years

Literacy 100% 97% 99%

Health

Infant mortality rate 5/1000 4.95/1000 4/1000

Heart disease 110.9/100,000 136.4/100,000 110.1/100,000

Stroke 45.6/100,000 50/100,000 45.2/100,000

Sources: CIA Factbook (2002, 2003), SCB (2002), Australian Bureau of Statistics (2002), Bank of Canada (2003), Heart and StrokeFoundation Canada (2003), Statistics Canada (2003).

GDP, gross domestic product; est., estimated.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 1b: Dimensions of National Culture

Country IC PD UA MF

Australia 90 56 51 61

Canada 80 39 48 52

Sweden 71 31 29 5

Adapted from Hofstede, 1983b: 52. IC, Individualism vs. Collecti-vism; PD, Large or Small Power Distance; UA, Strong or WeakUncertainty Avoidance; MF, Masculinity vs. Femininity.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


r Blackwell Publishing Ltd. 2004 391

One could postulate for this study that based on

the measure of UA, Australia and Canada are

more likely to have more formal rules established

than Sweden. One could also suggest, that as a

result of their more compassionate and caring

side, as indicated by their MF index, that even if

the Swedes have rules established they may be

more sensitive in the ways that they interpret

those rules and/or support their employees to

attain the corporation’s expectations. Hence, one

could suggest that in this study the similarities

between the three groups may be sufficient

enough to make sensible comparisons and that

the differences might lead to some interesting

results to explore.

A point of interest is that each one of these

countries has gone into the international market-

place with gusto and therefore they may well have

had their cultures modified by such an involve-

ment. When Hofstede (1983a, b) carried out his

study, the degree of internationalization by these

countries would have been much less than it was

20 years later when this study was administered.

The interest will be to see if the dimensions for

national culture do still hold true for Australia,

Canada, and Sweden not only in positive terms,

but also in relative terms.

Methodology

A questionnaire that was non-sponsored and

unsolicited was sent to the top companies operat-

ing in the private sector within Australia (Shoe-

bridge 2000), Canada (Financial Post 2001), and

in Sweden (SCB 2002).

The Canadian sample was drawn from the

Summer 2001 edition of the Financial Post that

annually ranks the top 500 companies in Canada.

A cover letter and questionnaire similar to those

used in collecting data in Australia and Sweden

were mailed to the CEO or Chair of 490

corporations (contact information was not avail-

able for 10). The letter and cover page of the

questionnaire briefly described the nature of the

research, guaranteed the confidentiality of the

information provided and requested a copy of the

corporation’s code of ethics. The questionnaire

consisted of 31 questions related to ethics

programs. Thirty packages were returned to

sender as undeliverable. The 460 packages deliv-

ered elicited 140 responses, 24 indicating various

reasons for not participating in the study, 16

indicating that they did not have a code and 100

indicating that they have a code (80 sent codes).

The useable response rate was therefore 25.2%.

The Australian survey document was sent to the

public relations managers of the top 500 Aus-

tralian companies (based on revenue) operating in

the private sector (Shoebridge 2000). Companies

were asked to answer the same questions as the

Canadian survey and to supply a copy of their

code of ethics. The 479 packages delivered elicited

173 responses, with 49 companies indicating

various reasons for not participating in the study,

30 indicating that they did not have a code, 81

indicating that they did have a code (65 sent

codes) and another 13 companies who declined to

fill in the questionnaire but who provided their

code. The useable response rate was therefore

25.9%.

The Swedish survey document was sent to the

public relations managers of the top 100 Swedish

companies (based on revenue) operating in the

private sector (SCB 2002): firms that, for several

reasons such as size of turnover, employee

numbers, and business profile, are more probable

to have developed a formal code of ethics

(Brytting 1997). Companies were asked to answer

the same questions and to supply a copy of their

code of ethics. The response rate was 74% with 72

companies returning the completed questionnaire

and 40 companies acknowledging that they had a

code of ethics.

The reason for the difference in the size of the

sample is based on the structural differences in the

marketplaces of each economy. The top 100

private sector companies in Sweden were deemed

to be a satisfactory and representative sample of

Swedish business. The basis of selection was the

size of company turnover. All questions asked

provided nominal data thus limiting statistical

analysis to the reporting contained within this

paper. The Pearson w2 test has been used to test

the associations between country/national belong-

ing and each question.



Empirical findings – Australia, Canada,

and Sweden

This section summarizes the empirical findings of

this cross-cultural study in Australia, Canada,

and Sweden. The figures reported are those of the

companies that specifically answered a question in

either the affirmative or the negative. Note that

the total population (221) that did possess a code

and filled in the questionnaire minus the total

number of responses equals the number of non-

responses in Tables 2–10.

Consequences for a breach

A number of authors (Stoner 1989, Sims 1991,

Fraedrich 1992) suggest that within a code of

ethics one should outline enforcement provisions

for those individuals who do not uphold the code.

By having procedures for a breach of the code, an

organization signals to its employees the necessity

to abide by the code for the sake of both

themselves and the organization.

The frequencies for a breach of the code (as

shown in Table 2a) are high in all three countries

as obviously it is an important issue in all cultures.

There is a significant association between the

national belonging and the consequences for a

breach in the studied companies. The conse-

quences for a breach are more frequent in Canada

and Australia than in Sweden.

Generally, the consequences of a breach are

much more severe in Australia and Canada than

in Sweden (see Table 2b). In Australia the most

common consequences in rank order (indicated by

the number within parentheses) are cessation of

employment (91.3%), formal reprimand (87.0%),

and verbal warning (84.1%). Legal action (53.6%)

and demotion (31.9%) are also common, but

monetary fine (14.6%) is not frequent.

In Canada, the most common consequences in

rank order are cessation of employment (92.7%),

verbal warning (90.6%), and formal reprimand

(85.4%). Legal action (50.0%) and demotion

(25.0%) are also rather common. Monetary fine

(8.3%) is not frequent. In Sweden, the most

common consequences in rank order are verbal

warning (58.1%) followed by cessation of employ-

ment (35.5%) and formal reprimand (35.5%).

Legal action (32.3%) is also rather common, but

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 2a: Consequences for a Breach

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 69 89.6 96 97.0 31 79.5 Value 10.97

No 8 10.4 3 3.0 8 20.5 df 2

Total (n5215) 77 100.0 99 100.0 39 100.0 Significance 0.004

n1 cell (16.7%) has expected count less than 5. The minimum expected count is 3.45.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 2b: What are the Consequences for a Breach?

Australia/Yes

(n5 69)

% of

Yes

Canada/Yes

(n596)

% of

Yes

Sweden/Yes

(n5 31)

% of

Yes

Cessation of employment 63 (1) 91.3 89 (1) 92.7 11 (2) 35.5

Formal reprimand 60 (2) 87.0 82 (3) 85.4 11 (2) 35.5

Verbal warning 58 (3) 84.1 87 (2) 90.6 18 (1) 58.1

Legal action 37 (4) 53.6 48 (4) 50.0 10 (4) 32.3

Demotion 22 (5) 31.9 24 (5) 25.0 1 (6) 3.2

Monetary fine 10 (6) 14.5 8 (6) 8.3 0 (7) 0

Others 7 (7) 10.1 6 (7) 6.2 9 (5) 29.0

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



demotion (3.2%) is very rare. Monetary fine (0%)

appears not to be a consequence of a breach in

Sweden. It is worth noting that other conse-

quences are frequent in Sweden (29.0%).

In Swedish companies, it appears to be more

important to achieve understanding and dialogue

among employees than to impose negative con-

sequences for a breach. This finding is consistent

with Hofstede’s (1983a) MF dimension of culture

as the Swedish management style seems to be

more one of coaching and mentoring, rather than

controlling and exacting punishment for perceived

transgressions.

Ethical performance appraisal

The view that organizations should formalize the

ethical performance of employees through the

employee appraisal system is supported by

Harrington (1991), Laczniak & Murphy (1991),

and Fraedrich (1992).

Harrington (1991), in common with Fraedrich’s

(1992) idea, suggests that ethical decision making

should become a part of the performance

appraisal of individuals. This idea is a commend-

able one in that it integrates ethics into one’s

perceived organizational performance: it is an-

other way of rewarding ethical behavior and

discouraging unethical behavior. The concern in

this situation is with the way in which this process

would be implemented and its probable vagaries

and abuses. Like all performance appraisals that

are not necessarily based upon quantifiable data,

the subjective opinion of the line manager could

be imposed upon the individual subordinate.

Consequently, the organization is placing a lot

of trust and faith in line supervisors. Therefore,

this process would need to be scrutinized in great

detail before its introduction and would need to

be monitored once it has been introduced.

However, the general principle is one that should

be considered (see Table 3a).


national belonging and the ethical performance

appraisal in the studied companies. The ethical

performance appraisal is more frequent in Aus-

tralia (70.5%) and Canada (63.3%) than in

Sweden (39.4%). Again, cultural dimensions

may well be coming into play here as they are

shown in Table 3b. Swedish managers tend to shy

away from formal rules and regulations to govern

their corporations. They work with the belief that

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 3a: Ethical Performance Appraisal

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 55 70.5 62 63.3 15 39.4 Value 10.61

No 23 29.5 36 36.7 23 60.6 df 2


n0 cells have expected count less than 5. The minimum expected count is 14.56.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 3b: How is the Ethical Performance Evaluated?

Australia/Yes

(n555)

% of

Yes

Canada/Yes

(n5 62)

% of

Yes

Sweden/Yes

(n515)

% of

Yes

By superiors 49 (1) 89.1 53 (1) 85.5 8 (1) 53.3

Against company standards 27 (2) 49.1 35 (2) 56.5 2 (2) 13.3

By peers 20 (3) 36.4 7 (3) 11.3 1 (3) 6.7

By subordinates 18 (4) 32.7 7 (3) 11.3 0 (4) 0.0

Other evaluation method 3 (5) 5.5 3 (5) 4.8 2 (2) 13.3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



one should trust one’s employees to perform as

expected and hence they may well see little need to

monitor individuals’ performances. Why should

they do so? Staff will be performing as they should

be.

Generally, the ethical performance evaluation is

commonly done by superiors in Australia (89.1%)

and Canada (85.5%) followed by the fact that it is

done against company standards in these coun-

tries (Australia: 49.1% and Canada: 56.5%). The

ethical performance evaluation in Sweden is done

by superiors (53.3%), that is, to a much lesser

extent than in Australia and Canada. In Sweden,

the evaluation against company standards

(13.3%), by peers (6.7%), and other evaluation

methods (13.3%) are rare. The evaluation by

peers is rather common in Australia (36.4%).

Australian and Canadian companies appear to be

more rule-bound and more hierarchical than their

Swedish counterparts. In all three cultures, one’s

superiors are perceived as the persons who should

be assessing the performance of their staff. The

concern here for all three cultures is that accord-

ing to Baumhart (1961) and Brenner & Molander

(1977), it is one’s superior who is the one most

likely to place the subordinate in an unethical

position which may lead them to compromise

their values.

Conduct ethical audits

Murphy (1988) and Laczniak & Murphy (1991)

have suggested the need to incorporate ethics

audits. They believe that an organization needs to

monitor its ethical performance to ensure that it is

indeed performing ethically both internally and in

the marketplace. Ethical audits differ from em-

ployee appraisal. Employee appraisal is an exam-

ination of the ethical performance of individuals

within the organization on a personal level, while

ethical audits are an examination of the organiza-

tion’s ethical performance (see Table 4).


national belonging and the conduct of ethical

audits in the studied companies. The conduct of

ethical audits is more frequent in Sweden (62.5%)

than in Australia (40.6%) and Canada (23.7%).

The use of these audits in Sweden may well be to

ensure that all is going as expected in the business

and may well be out of a sense of benevolence to

assist the staff and not monitor them as may well

be the case in other cultures. The Swedish

management style is one of guiding and mentor-

ing rather than catching one out and punishing

them.

Support of whistle blowers

In a situation of recognizing unethical practices

and taking steps to expose them, the dilemma that

many employees face, is in knowing to whom one

can take an issue so as to ensure its integrity; the

integrity of the person against whom the com-

plaint is made and usually, most importantly, for

the person making the complaint, the guarantee

of their own freedom from reprisals (Gellerman

1989, Stoner 1989, Labich 1992, Wood & Call-

aghan 2003).

By its very nature, whistle blowing is a

dangerous path to take for any employee. Even

though companies may have procedures in place

to protect the whistle blower, the act of whistle

blowing has historically been fraught with perso-

nal danger and the ever-present threat of recrimi-

nation (Miceli & Near 1984, Miceli et al. 1991,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 4: Conduct Ethical Audits

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 18 23.7 39 40.6 25 62.5 Value 16.93

No 58 76.3 57 59.4 15 37.5 df 2



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



Keenan & Krueger 1992, Barnett et al. 1993,

Keenan 1995, McLain & Keenan 1999).

If organizations are to evolve into ethical

entities, individuals must take both individual

and collective action to change the practices that

they see may be an antithesis to the ethical health

of the organization. Someone must make the

move to expose violations of the organization’s

ethical principles. Formal guidelines to support

whistle blowers should be considered, because if

standards are to be set then one needs ways to

ensure that either violations or breaches will be

reported, reviewed, and corrected.

The support of whistle blowers (see Table 5a) is

more frequent in Australia (43.6%) and Canada

(48.0%) than in Sweden (28.2%). However, there

is no significant association between the national

belonging and the support for whistle blowers in

the studied companies. In Sweden, this apparent

lack of support may be more indicative of our

contention that business ethics is a concept that

Swedish companies have been dealing with more

recently than in Australia and Canada. The

concept of whistle blowing may also be alien to

Swedish culture, which from its feminine side sees

no need for this type of action to be formally

codified as individuals would naturally be listened

to when they wish to discuss a matter of urgency

and of importance to them.

If companies do have procedures for whistle

blowing in place, then in all three countries these

companies state a rather strong support for

whistle blowers. Australian companies are extre-

mely supportive in regards to the four common

ways to support whistle blowers. These ways are a

formal complaint channel (91.2%), formal inves-

tigation process (88.2%), guaranteed confidenti-

ality (82.4%), and formal resolution process

(67.6%). Other ways of protection are very

limited (5.9%) (see Table 5b). Likewise, Canadian

companies have common ways of supporting

whistle blowers such as guaranteed confidentiality

(74.5%) and a formal channel of complaint

(72.3%). To some lesser extent these companies

have a formal investigation process (55.3%), and

a formal resolution process (46.8%). Other ways

of protection are very limited (4.3%). The support

given to whistle blowers is slightly weaker in

Swedish companies as compared to Australian

and Canadian companies. For example, the

formal complaint channel (63.6%) and formal

investigation process (63.6%) are the most fre-

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 5a: Support of Whistle Blowers

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 34 43.6 47 48.0 11 28.2 Value 4.48

No 44 56.4 51 52.0 28 71.8 df 2



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 5b: How is the Support Provided to Whistle Blowers?

Australia/Yes

(n534)

% of

Yes

Canada/Yes

(n547)

% of

Yes

Sweden/Yes

(n511)

% of

Yes

Formal complaint channel 31 (1) 91.2 34 (2) 72.3 7 (1) 63.6

Formal investigation process 30 (2) 88.2 26 (3) 55.3 7 (1) 63.6

Guaranteed confidentiality 28 (3) 82.4 35 (1) 74.5 6 (3) 54.5

Formal resolution process 23 (4) 67.6 22 (4) 46.8 3 (4) 27.3

Other protection 2 (5) 5.9 2 (5) 4.3 1 (5) 9.1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



quent ones in Sweden followed by guaranteed

confidentiality (54.5%). The formal resolution

process (27.3%) and other ways of protection

(9.1%) are the least frequent.

Ethics ombudsman

This area of inquiry has a relationship with the

issue of whistle blowing. Companies need indivi-

duals who are designated in this position, in order

that individuals within the organization who have

genuine concerns can feel free to voice these

concerns to an independent arbiter. If an organi-

zation has a person designated as a confidante to

whom staff can go with ethical concerns, then

hopefully employees will be encouraged to volun-

teer information about unethical practices that

they perceive are detrimental to the organization.

One could contend that such a position in place

within the organization can only but enhance the

ethical health of that organization.


national belonging and the existence of an ethics

ombudsman or its equivalent in the studied

companies. The ethics ombudsman is more

frequent in Canada (55.1%) than in Australia

(32.9%) and Sweden (33.3%) (see Table 6). The

concept of an ombudsman is more prevalent in

Canada, one may suggest, because such roles have

been a part of North American corporate culture

since the early 1980s, whereas in Australia this

concept of an ombudsman has been more

prevalent in industry regulatory groups than

individual companies. In Sweden, it may well be

as a result of the cultural link with the concept of

whistle blowing, in that it is not perhaps seen as

necessary and as such one does not require an

ombudsman to protect staff, if culturally this is an

accepted more. Why have protection mechanisms

if one does not need protection?

Guide to strategic planning

Robin & Reidenbach (1987) suggested a method

for closing the gap that they perceived existing

between concept and practice in the area of ethics

and corporate planning. They advocated that an

organization that is committed to ethics should

inculcate those espoused company values into the

strategic planning process. The focus of their

attention was upon strategic marketing planning,

but the principles that they proposed can be

adapted to all forms of strategic planning in all

organizations.


national belonging and the guide to strategic

planning in the studied companies. Using one’s

code as a guide to strategic planning (see Table

7a) is more frequent in Sweden (78.6%) than in

Australia (53.1%) and Canada (44.9%). This

finding is of interest because it would appear that

the companies operating in Sweden may have

inculcated the ethos of their ethics philosophy

more into the heart of their operations than those

in Australia or Canada. A code should be used in

conjunction with a company’s strategic planning,

for each should complement the other in the

marketplace. To have them exist in isolation may

tend to devalue the role of business ethics as the

cornerstone of company action, for it is the

strategic plan that sets the company’s course of

action. The last thing that a company should want

is an incongruity between its espoused strategic

plans and its ethical ethos.

For those companies that acknowledge that

they use their code as a part of the strategic

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 6: Ethics Ombudsman or Equivalent

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 25 32.9 54 55.1 13 33.3 Value 10.50

No 51 67.1 44 44.9 26 66.7 df 2



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



planning process, one could say that generally, the

code of ethics has a low impact on the guide to

strategic planning in Australia, Canada, and

Sweden (see Table 7b). For example, the code is

used as the basis of the planning philosophy

(40.919.1%) and consulted in the planning

process (36.419.1%) in Swedish companies, while

it is less compared with the finished plan

(13.619.1%). The code is not used in other ways

(0%). In Australian companies, the code is

consulted in the planning phase (32.4117.4%)

and used as the basis of the planning philosophy

(26.5117.4%). It is also compared with the

finished plan (17.418.8%) in just over a quarter

of companies. Canadian companies use the code

less than Australian and Swedish companies. For

example, the code is consulted in the planning

process (25.7114.3%) and used as the basis of the

planning philosophy (20.0114.3%). The code is

compared with the finished plan (14.3114.3%)

and used in other ways (11.4%).

If companies accept that it is good corporate

practice to align their codes with their strategic

planning processes, then why don’t they make

that final comparison of the plan against the code?

What if the final plans and the codes are

incompatible? How then does one guard against

this situation and ensure that the plan not

matching the espoused ethical stance of the

organization does not occur? Surely as a part of

good governance, all companies should make an

obligatory check to be sure of consistency in these

areas. ‘A congruence between the strategic plan,

which drives the organization’s actions, and the

espoused ethical views of the company should

also make it easier for employees to act in the

marketplace. The organization’s ethical views

should not clash with the strategic view of the

company’ (Wood & Callaghan 2003: 218).

Ethics committee

If business ethics is such an important part of the

company then an ethics committee may have been

an idea that organizations have contemplated and

an area in which they may have initiated action

(Weber 1981, Center for Business Ethics 1986,

McDonald & Zepp 1989).


national belonging and the existence of an ethics

committee or its equivalent in the studied com-

panies. The ethics committee, as shown in Table 8,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 7a: Guide to Strategic Planning

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 34 53.1 35 44.9 22 78.6 Value 9.41

No 30 46.9 43 55.1 6 21.4 df 2



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 7b: What are the Guides to Strategic Planning?

Australia/Yes

(n534)

% of

Yes

Canada/Yes

(n535)

% of

Yes

Sweden/Yes

(n522)

% of

Yes

Code is consulted in the planning process (a) 11 (1) 32.4 9 (1) 25.7 8 (2) 36.4

Code used as the basis of the planning philosophy (b) 9 (2) 26.5 7 (2) 20.0 9 (1) 40.9

Code is compared with the finished plan (c) 3 (5) 8.8 5 (3) 14.3 3 (3) 13.6

The code is used in (a) (b) and (c) 6 (3) 17.4 5 (3) 14.3 2 (4) 9.1

Code used in other way 5 (4) 14.7 4 (5) 11.4 0 (5) 0.0

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



is more frequent in Sweden (50.0%) than in

Australia (26.6%) and Canada (38.8%). This

situation is of interest as companies in Sweden

have been involved with ethics for less time than

their Australian and Canadian counterparts. Even

though Sweden appears to have come later to a

realization of the need for business ethics, it would

appear that Swedish companies may have em-

braced the concept with more vigor than perhaps

their Australian or Canadian counterparts. If

business ethics is important, then surely compa-

nies should communicate this fact by having

designated ethics committees that are seen by all.

Not to have a committee, signals to the employees

of the organization and other stakeholders that

the company does not see business ethics as an

important enough area to warrant such attention.

Ethics training committee and staff

training in ethics

The two areas of ethics training committee and

staff training in ethics were linked from a

theoretical perspective because of the researchers’

belief that one cannot just expect individuals to be

ethical to the level of company expectations

without having some involvement with training.

An ethics training committee would hopefully

provide the focus and initiative to expose employ-

ees to discussion and training in ethics in business

situations that they might face while in the

company’s employ. Without training and educa-

tion, one could contend, that the desire to

incorporate an ethical perspective into the busi-

ness practices of employees will only be a hope

that cannot be translated into reality. A number

of writers have advocated the use of training

programs as a means of institutionalizing ethics

within the organization (Axline 1990, McDonald

& Zepp 1990, Harrington 1991, Laczniak &

Murphy 1991, Dean 1992, Maclagan 1992, Sims

1992, Wood 2002).

The ethics training committee (see Table 9) is

not frequent in any of the three countries.

Obviously, it appears not to be a concept that

any of the three cultures has really embraced.

Furthermore, there is no significant association

between the national belonging and the existence

of an ethics training committee or its equivalent in

the studied companies.

Staff training in ethics is more frequent in

Sweden (55.0%) than in Australia (44.3%) and

Canada (45.8%) (see Table 10). However, there is

no significant association between the national

belonging and the existence of staff training in

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 8: Ethics Committee or Equivalent

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 21 26.6 38 38.6 20 50.0 Value 6.72

No 58 73.4 60 61.2 20 50.0 df 2



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 9: Ethics Training Committee or Equivalent

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 15 19.0 27 27.6 7 17.9 Value 2.44

No 64 81.0 71 72.4 32 82.1 df 2



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



ethics in the studied companies. Again, this

finding may well be indicative that Swedish

companies have inculcated the ethos of their

codes into their every day business activities and

processes more so than the companies of the other

two cultures.

Conclusion

It would appear from the empirical findings

presented that while Sweden, Canada, and Aus-

tralia are extremely similar in their economic and

social development, there may well be distinct

cultural mores and issues that are informing their

business ethics practices.

Earlier in this paper, it was postulated that based

on the measure of UA, corporations operating in

Australia and Canada are more likely to have more

formal rules established than those corporations

operating in Sweden. Generally (see Table 11), in

the current tri-nation cross-cultural survey Sweden

is ranked 1 or 3 but rarely 2 (i.e. between Australia

and Canada) in any of the areas of regulation and

staff support. In the area of the regulation of staff,

it is quite clear that corporations operating in

Sweden do not appear to have the formal rules in

place, as do those corporations operating in

Australia and Canada. In Table 12, the actual

percentages per item are presented and averaged.

The figures presented support the above assertion

as the percentage averages conform to the need of

Australian (80.1%) and Canadian (78.7%) com-

panies to be more rule bound than their Swedish

(59.5%) counterparts.

Also it was suggested that as a result of their

more compassionate and caring side, as indicated

by their MF index, that even if the Swedes have

rules established they may be more sensitive in the

ways that they interpret these rules and/or

support their employees to attain the corpora-

tion’s expectations. If one examines Table 11 in

terms of areas of staff support, it can be seen that

the ranking order is as one may expect with

Sweden (12), Canada (14) and Australia (18),

mirroring the ranking on the Masculinity/Femi-

ninity dimension as shown in Table 1b.

When one examines the actual percentages of

support for staff per area and the overall average,

Sweden and Canada appear closer than does

Australia to either of them. Australia as com-

pared to Sweden and Canada does seem to lack

support measures in place to assist staff to

understand the ethos of the codes. This finding

would be in concert with a parallel longitudinal

study to this study conducted by Wood &

Callaghan (2003), when they found that in

corporate Australia measures in place to support

the ethos of the code were not only lacking, but

there appeared to be no real improvement in these

issues since 1995.

Sweden ranks the highest in terms of: conduct-

ing ethical audits; using the code as a guide to

strategic planning; and having an ethics commit-

tee and providing staff training. The areas in

which it appears to be behind one or both of the

other two countries are: support of whistle

blowers, having an ethics ombudsman, and an

ethics training committee. The first two of these

areas are linked and it was suggested earlier that

the concept of whistle blowing may also be alien

to Swedish culture, which from its feminine side

sees no need for this type of action to be formally

codified as individuals would naturally be listened

to when they wish to discuss a matter of urgency

and of importance to them. Hence, if whistle

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 10: Staff Training in Ethics

Australia

(n5 81)

% Canada

(n5 100)

% Sweden

(n540)

% Pearson’s

w2 testn

Yes 35 44.3 44 45.8 22 55.0 Value 1.31

No 44 55.7 52 54.2 18 45.0 df 2



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



blowing is not a cultural expectation, then why

have an ombudsman, because that concept would

be culturally superfluous as well. Also, in both

Canada and Australia legislation to protect

whistle blowers is on the legal statutes. The

identification of the role of an ombudsman in

business has been prevalent in Australian and

Canadian business for at least a decade, as these

two countries have recognized that all was not

well within their corporate sectors and moves

were made to protect those people wanting to take

the correct and ethical action, but who were

concerned for their welfare if their identity was

revealed.

Since this survey was completed, it has become

recognized in Sweden that all may not be well in

corporate Sweden, as the executives of one of

Sweden’s largest companies are being investigated

on issues of fraud and misappropriation of

company assets for private use (Wallace 2004).

These revelations will undoubtedly test the cultural

distaste of Swedish business for needing to imple-

ment rules and regulations and for not being able

to trust each other as fully as they may have done

prior to these miscreant actions being made public.

It would appear from this study that while

corporations operating in Sweden have less formal

rules and regulations in place in terms of business

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 11: Frequency Rank Order of the Responses

Table Area Australia Canada Sweden

Regulation 1st/2nd/3rd

2a Consequences for a breach 2 1 3

3a Ethical performance appraisal 1 2 3

Sum of Ranks: 3 3 6

Staff support

4 Conduct ethical audits 3 2 1

5a Support of whistleblowers 2 1 3

6 Ethics ombudsman 3 1 2

7a Guide to strategic planning 2 3 1

8 Ethics committee 3 2 1

9 Ethics training committee 2 1 3

10 Staff training 3 2 1

Sum of Ranks: 18 14 12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 12: Percentage of the Responses

Table Area Australia Canada Sweden

Regulation %

2a Consequences for a breach 89.6 97.0 79.5

3a Ethical performance appraisal 70.5 60.4 39.4

Average: 80.1 78.7 59.5

Staff support

4 Conduct ethical audits 23.7 40.6 62.5

5a Support of whistleblowers 43.6 48.0 28.2

6 Ethics ombudsman 32.9 55.1 33.3

7a Guide to strategic planning 53.1 44.9 78.6

8 Ethics committee 26.6 38.6 50.0

9 Ethics training committee 19.0 27.6 17.9

10 Staff training 44.3 45.8 55.0

Average: 34.7 42.9 46.5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



ethics than corporations operating in Canada or

Australia, they do appear to place more emphasis

on ensuring that the support for staff is available.

It seems that corporations operating in corporate

Sweden have embraced the ethos of codes of ethics

more so than their Canadian and/or Australian

counterparts and that in each culture the approach

to business ethics appears to be in line with their

national cultural values as proposed by Hofstede

(1983a).

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