KPMG Peat Marwick's 'Code of Conduct.' (Ethics)

Article Abstract:

KPMG Peat Marwick developed codes of conduct covering employees as individuals and in their capacity as representatives of the company. The objectives of the codes included: aiding observance and understanding by reducing the codes to brief, generalized statements that covered all behavior; developing codes that served as symbols of what the company stood for; and developing codes that would promote unity. The statements were the precursor for 12 principles, philosophical statements put in the form of a preamble. The principles stated in the preamble include: the firm serves the public interest by providing high-quality service; the usefulness of the services and the viability of the business depends on the company's credibility; and high-quality work is the key factor in achieving and maintaining credibility.

Accounting, auditing, & bookkeeping, KPMG Peat Marwick L.L.P.

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The tone at the top

Article Abstract:

The ethical behavior of corporations is the responsibility of chief executive officers. The techniques and processes CEOs can use to provide ethical leadership include identifying ethical issues important to corporations, and assuming the appropriate position on those issues; knowing and following ethical rules important to corporations and their businesses; and setting examples for others by behaving in ethical ways in public and private.

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Business ethics: the case against benign neglect

Article Abstract:

Ethics is an important aspect of business and society in general. A lack of ethics in business reflects an emphasis on short-term goals at the expense of long-term results, and lack of ethics may be a major threat to US business. The most effective way to promote good ethics is by example from the highest ranks of corporate leadership, instead of relying on legislation to set minimal standards.

Management, Chief executive officers, Leadership

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