On the Role and Place of Business Ethics in the Modern Business World - Evidence from Estonia

• Autorzy: Natalja Gurvitsh , Jaan Alver , Lehte Alver

Warianty tytułu

Rola i miejsce etyki biznesu w nowoczesnej gospodarce na przykładzie Estonii

• Języki publikacji: EN

Abstrakty

EN

During recent decades, more and more attention has been paid to business ethics. There seems to be an increasing interest in the non-financial aspects of business. Stakeholders all over the world express their concern about embedding the principles of professional and business ethics into companies' everyday activities. The main subject of this research is business ethics and the purpose is to find out the importance of professional and business ethics and determine its place in the modern business world as seen by Estonian business students and practitioners. To achieve the goals, the authors conducted a survey among Estonian graduate and undergraduate accounting and business students at Tallinn University of Technology and Estonian business practitioners. 587 responses were collected in the process. This information was compiled and analyzed based on status, gender, age, and specialization. The survey revealed that in Estonia people are familiar with business ethics; however, it is not of great interest to them. The results also indicate that professional and business ethics merit more attention and should be included as a required course in the curriculum of Higher Education Institutions (HEIs). In general, business ethics in Estonia was not ranked as "high", which was also the case for both professional ethics at the workplace/university and also the importance and necessity of ethics in the modern business world. (original abstract)

W ostatnich kilku dekadach coraz większe znaczenie zaczęto przypisywać etyce biznesu. Interesariusze na całym świecie zastanawiają się, jak wdrożyć zasady etyki zawodowej i biznesu w praktyce gospodarczej. Celem podjętych badań jest ustalenie ważności etyki biznesu i etyki zawodowej i określenie ich miejsca w nowoczesnej praktyce gospodarczej według punktu widzenia studentów i praktyków w Estonii. Dla osiągnięcia tego celu przeprowadzono badanie ankietowe wśród absolwentów i studentów kierunków rachunkowości i zarządzania na uniwersytecie Tallinn University of Technology oraz wśród praktyków. Otrzymano 587 ankiet. Informacje były analizowane pod kątem wieku, statusu, płci i specjalizacji. Badanie wykazało, że respondenci znają pojęcie etyki biznesu, ale nie jest ona dla nich istotna. Badanie to wskazuje także na konieczność uwzględnienia zagadnień dotyczących etyki biznesu i etyki zawodowej w programach nauczania na uczelniach wyższych. Ogólnie ujmując, etyka biznesu w Estonii nie została oceniona na wysokim poziomie, co także pokazuje, że temu zagadnieniu powinna zostać poświęcona większa uwaga świata biznesu i nauki. (abstrakt oryginalny)

Słowa kluczowe

EN

Business ethics; Professional ethics; Education

PL

Etyka biznesu; Etyka zawodowa; Edukacja

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2017
• Tom: 93
• Numer: nr 149
• Strony: 79--95

Twórcy

autor

Natalja Gurvitsh

• Tallinn University of Technology, Estonia

autor

Jaan Alver

• Tallinn University of Technology, Estonia

autor

Lehte Alver

• Tallinn University of Technology, Estonia

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Identyfikatory

DOI

10.5604/01.3001.0010.3190