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¿Son los códigos éticos un instrumento de gestión de la responsabilidad social? Un estudio exploratorio en Andalucía

Are the ethical codes a management tool of social responsibility? An exploratory study in Andalusia

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Keywords (Original Language):

Abstract (2. Language): 
Purpose: The growing concern for social responsibility and/or business ethics must be reflected in the control systems of organizations. Therefore we are concerned to analyze whether the ethical codes have been introduced as a management tool of social responsibility to build sustainable value-based organizations. Design/methodology: Development of a survey based on the literature review of code types and motivations. We performed a descriptive analysis of the information obtained from companies based in Andalusia under study. Furthermore, it has been implemented a test of mean difference and an analysis of variance to contrast the hypotheses. Findings: The study supports a tendency to use the ethical codes by Andalusian companies analyzed, influenced by firm size. Similarly, the incidence of immediate environment is confirmed. Research limitations/implications: The study is exploratory in the Andalusian area due to restrictions databases and sample size. Practical implications: The results allow an approach to the Andalusian business reality and to the management systems related with social responsibility and business ethics. Social implications: It has highlighted the need for training in this area and that measures to promote ethics and corporate social responsibility are taken from the public sector, distinguishing between needs that may have micro and small enterprises from medium or large companies. Originality/value: This study contributes to knowledge about the importance of integrating instruments that promote responsible and sustainable management based on values in management control systems and about what were the motivations that are influencing both, for and against , in this action. Motivations that should be taken into account by decisionmakers and influential in business development agencies.
Abstract (Original Language): 
Objeto: La mayor preocupación por la responsabilidad social y/o la ética empresarial debe tener su reflejo en los sistemas de control de las organizaciones. Por ello nos preocupa analizar si se han introducido los códigos éticos como instrumento de gestión de la responsabilidad social, para construir organizaciones sostenibles basadas en valores. Diseño/metodología/enfoque: Elaboración de una encuesta fundamentada en la revisión bibliográfica sobre tipos de códigos y motivaciones. Se ha realizado un análisis descriptivo de la información obtenida de las empresas con sede en Andalucía objeto de estudio. Además se ha aplicado un test de diferencia de medias y un análisis de la varianza para contrastar las hipótesis planteadas. Aportaciones y resultados: Se ha identificado una cierta tendencia a utilizar los códigos éticos por parte de las empresas andaluzas, influida por el tamaño empresarial. Además se confirma la incidencia del entorno en su desarrollo. Limitaciones: El estudio tiene carácter exploratorio en el ámbito andaluz por las restricciones de las bases de datos y del tamaño de la muestra.Implicaciones prácticas: Los resultados permiten un acercamiento a la realidad empresarial andaluza y a los sistemas de gestión relacionados con la responsabilidad social y la ética empresarial. Implicaciones sociales: Se ha puesto de manifiesto la necesidad de formación en este ámbito y que desde el sector público se adopten medidas de fomento de la ética y de las responsabilidad social empresarial distinguiendo entre las necesidades que puedan tener las micro y pequeñas empresas de las que puedan tener las medianas o las grandes empresas. Originalidad / Valor añadido: Este estudio contribuye a generar conocimiento sobre la importancia de integrar en los sistemas de control de gestión instrumentos que favorezcan una gestión responsable y sostenible basada en valores y sobre cuáles han sido las motivaciones que están influyendo tanto a favor como en contra de esta actuación. Motivaciones que habría que tener en cuenta por parte de los organismos decisores e influyentes en el desarrollo empresarial.

JEL Codes:



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