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1、 Procedia Economics and Finance 3 ( 2012 ) 734 – 739 2212-6716 © 2012 The Authors. Published by Elsevier Ltd. Selection and peer review under responsibility of Emerging Markets Queries in Finance and Business

2、 local organization. doi: 10.1016/S2212-5671(12)00222-5 Emerging Markets Queries in Finance and Business Business ethics and organizational values in Romanian enterprises Maria-Ana Georgescua,* a - colae Iorga street, n

3、o. 1, 540080, Romania Abstract Business ethics has been subject to so many studies in the contemporary literature. Being a type of human activity, business om the economic efficiency perspective. The goal of our qualit

4、ative study is to reveal the relationship between the ethical values and the organizational culture. It is based on a survey of 148 subjects, managers and employees who work in companies in the regional business environ

5、ment of Romania, in the Mures County. We have reached a main conclusion: the implementation of ethical values is connected, through the organizational culture, to the size of the enterprise. Big companies are more like

6、ly to elaborate written ethical codes within a strategic vision and their employees acknowledge this aspect, compared with small enterprises and their workers. © 2012 Published by Elsevier Ltd. Selection and peer-

7、review under responsibility of the Emerging Markets Queries in Finance and Business local organization Keywords: Business ethics; organizational values; dimensions; 1. Introduction Organizational or corporate culture i

8、s a very popular subject in the management literature, mainly after 1980. The organizational culture is created due to the repeated interactions between the members of the organization, joining the faiths and the value

9、s of the individuals which make it up. It is a complex construct, multifaceted. As definition, we mention one representative, of Hofstede: 'the collective programming of the mind which distinguishes the members of

10、one organization from another', Hofstede, 1998, p.478. Organizational culture incorporates the values, the knowledge, the models of thinking and behaving of a certain goods, which assign the group its specificity. *

11、 E-mail address: maria_ana_georgescu@yahoo.com Available online at www.sciencedirect.com© 2012 The Authors. Published by Elsevier Ltd. Selection and peer review under responsibility of Emerging Markets Queries in Fi

12、nance and Business local organization.Open access under CC BY-NC-ND license.Open access under CC BY-NC-ND license.736 Maria-Ana Georgescu / Procedia Economics and Finance 3 ( 2012 ) 734 – 739 the business world

13、and the ethical principles and we want to see if managers and employees are committed to the ethical values developed in business. It is known that most foreign multinational companies, which are active on the Romanian

14、 business environment, are guided by rules established at central level, so the implementation of some ethical values and social responsible actions at local level is sometimes a consequence of following those rules. W

15、hat we want to identify is the existence/inexistence of ethical climate in our enterprises. 3.2. Research design We designed a qualitative study, carried out by means of a semi-structured interview applied in 4 enterpri

16、ses with different areas of activity, from The survey was realised between May and June, 2012. The interview guide contains several items regarding business ethics and values, of which we present a selection related t

17、o the paper topic. According to Eurostat criteria, enterprises are classified in four groups in terms of size: micro enterprises, small enterprises, medium enterprises and large ones. As the socio-economic impact of th

18、e activity of the enterprises of large dimensions with over 250 employees, and those of medium size, is important, we made the survey within these categories, to search for ethical behaviour. The major topic approache

19、d was about the existence of a Code of ethics in these enterprises which function in the Romanian business environment. We had 148 subjects, 80 of them from medium size enterprises and 68 from large companies. As ordin

20、al data processing method we employed for the central tendency: the frequencies and percentages of responses for items and the modal value, mode. 4. Research findings 4.1. Ethical business climate in medium size enterpr

21、ises The commercial company S.C. AMIS MOB S.A. was set up in 2003 and has 223 employees, out of which 25 belong to the administrative staff, 180 directly involved in production and 18 for maintenance activities. In ord

22、er to analyze the values that the company follows and on whose basis it develops its activities we have performed a research based on interview done with fifty employees of the commercial company SC AMIS MOB SA Reghin,

23、 a small town in Mures County. The main topic was if they know about a Code of Ethics in their company. The analysis of received opinions indicates that 42% of employees have no idea about the existence of such a code,

24、 4 of them even stating that it does not exist. Table 1. Distribution of opinions regarding the existence of a Code of Ethics at SC AMIS MOB Opinions Frequency % Yes 28 56 No 4 8 I do not know 18 36 Total 50 1

25、00 To raise the ethics of the company, ethics must be institutionalized, so the manager must have an ethics code that encourages and supports ethical behaviour both in-house and in relations with the outside. Otherwise,

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