With business organizations increasingly finding themselves confronted with ethical issues and dilemmas, concerns for codes of ethics have also intensified and so has the research interest in the field. This article reports the results of a cross-sectional survey that the authors carried out to assess the incidence of code of ethics among Indian business firms, examine managerial perceptions about the role of ethics as a source of ethical learning and the likely influence of codes on employees’ thinking and behaviour, and to assess surveyed mangers’ perceptions about the reasons responsible for compliance and non-compliance of codes. Based on findings of the survey, managerial implications have been spelt out and directions for future researches in the area have been provided.
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