Exploring Ethical Guidelines: A Case Study-Based Content Analysis of a Kazakhstani Corporation’s Code of Ethics

Authors

  • Jason E. Lewis Nazarbayev University, Astana, Kazakhstan

DOI:

https://doi.org/10.60154/jaepp.2024.v25n1p129

Keywords:

Corporate ethics, ethical behavior, organizational reputation, content analysis, Central Asia

Abstract

Within corporate ethics, organizational values and principles are described in codes of ethics, serving as guiding frameworks for employee conduct and organizational culture. Despite the significance of these documents, little attention has been given to the specific ethical paradigms espoused in codes of ethics, especially in contexts such as Kazakhstan. This case study aims to address this gap through content analysis focused on a prominent, government owned Kazakhstani organization, encompassing over 250,000 employees. By analysing the content of its code of ethics document, this research aims to shed a light on the ethical perspectives projected by the organization to its employees, partners, and customers. Through this analysis, we can gain insights into the ethical priorities shaping organizational behavior within the Kazakhstani business landscape, contributing to a deeper understanding of ethical frameworks within the context of Kazakhstan’s business sector.

References

Allen, J., & Davis, D. (1993). Assessing some determinant effects of ethical consulting behavior: The case of personal and professional values. The Journal of Business Ethics 12, 449–458. doi:10.1007/BF01666559.

Altheide, D. L., & Schneider, C. J. (2013). Qualitative media analysis (2nd ed.). Thousand Oaks, CA: Sage.

Anti-corruption agency of the Republic of Kazakhstan. (2023). The main results of the activities of anti-corruption. Retrieved from https://www.gov.kz/memleket/entities/ anticorruption/activities/1179?lang=en (Accessed December 14, 2023).

Brass, D. J., Butterfield, K. D., & Skaggs, B. C. (1998). Relationships and unethical behavior: A social network perspective. Academy of Management Review, 23(1), 14–31. doi:10.5465/AMR.1998.192955.

Caserio, C. & Napoli, F. (2017). Value relevance and codes of ethics: an empirical analysis of Italian listed companies. International Journal of Business Governance and Ethics 12(1), 1–20.

Charmaz, K. (2006). Constructing grounded theory: A practical guide through qualitative analysis. Thousand Oaks, CA: Sage Publications.

Clark, M. A., & Leonard, S. L. (1998). Can corporate codes of ethics influence behavior? Journal of Business Ethics, 17(6), 619-630. doi: 10.1023/A:1012270121651

D’Andrade, R. (1995). The development of cognitive anthropology. New York, NY: Cambridge University Press.

Ferrell, O. C., & Gresham, L. (1985). A contingency framework for understanding ethical decision making in marketing. Journal of Marketing, 49, 87–96. doi:10.1177/002224298504900308.

García-Marzá, D. (2017). From ethical codes to ethical auditing: An ethical infrastructure for social responsibility communication. El Profesional de la Información, 26(2), 268–276. doi: 10.3145/epi.2017.mar.13.

Ho, C. F. (2013). Communication makes a corporate code of ethics effective: Lessons from Hong Kong. Journal of Construction Engineering & Management, 139(2), 128–137. doi:10.1061/(ASCE)CO.1943-7862.0000568.

Kazakhstan 2050. (2012). Address by the President of the Republic of Kazakhstan, Leader of the Nation, N. Nazarbayev “Strategy Kazakhstan-2050”: new political course of the established state. https://www.akorda.kz/en/addresses/addresses_of_president/address-by-the-president-of-the-republic-of-kazakhstan-leader-of-the-nation-nnazarbayev-strategy-kazakhstan-2050-new-political-course-of-the-established-state (Accessed April 24, 2017).

Lane, P. (2002). A beginner’s guide to crossing cultures: Making friends in a multicultural world. Downers Grove, IL: InterVarsity Press.

Langlois, C., & Schlegelmilch, B. (1990). Do corporate codes of ethics reflect national character? Evidence from Europe and the United States. Journal of International Business Studies, 21(4), 519–539.

Merriam, S. B., & Tisdell, E. J. (2016). Qualitative research: A guide to design and implementation (4th ed.). San Francisco, CA: Jossey-Bass.

Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). Thousand Oaks, CA: Sage Publications.

Reich, S. (2005). When firms behave “responsibly”, are the roots national or global? International Social Science Journal 57(185), 509–528. doi: 10.1111/j.1468-2451.2005.00567.x

Samruk-Kazyna. (2023a). About the fund. https://sk.kz/about-fund/?lang=en (Accessed December 4, 2023).

Samruk-Kazyna. (2023b). Samruk-Kazyna Annual Report 2022. https://sk.kz/upload/iblock/ 282/Samruk-Kazyna_AR-2022_EN.pdf (Accessed December 4, 2023).

Samruk-Kazyna. (2023c). Samruk-Kazyna JSC Code of Conduct. https://sk.kz/upload/ compliancefiles/code-of-conduct-en.pdf (Accessed December 4, 2023)

Samruk-Kazyna (2017). The board of directors of Samruk-Kazyna adopted its new code of conduct (press release). https://sk.kz/press-center/news/54990/?lang=en (Accessed December 4, 2023).

Schreier, M. (2014). Qualitative content analysis. In U. Flick (Ed.), The Sage handbook of qualitative data analysis (pp. 170–183). Thousand Oaks, CA: Sage.

Schwartz, M. (2004). Effective corporate codes of ethics: Perceptions of code users. Journal of Business Ethics, 55(4), 323–343. doi:10.1007/s10551-004-2169-2.

Treviño, L. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review 11, 601–617.

Van Wart, M. (2003). Codes of ethics as living documents. Public Integrity, 5(4), 331–346. doi:10.1080/15580989.2003.11770958.

World Values Survey. (n.d.). http://www.worldvaluessurvey.org/WVSOnline.jsp (Accessed November 14, 2023).

Downloads

Published

2024-09-05

How to Cite

Lewis, J. E. (2024). Exploring Ethical Guidelines: A Case Study-Based Content Analysis of a Kazakhstani Corporation’s Code of Ethics. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(2). https://doi.org/10.60154/jaepp.2024.v25n1p129