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A growing body of research looks into business-led efforts to create social value by improving the socio-economic well-being of Base of the Pyramid (BoP) communities. Research shows that businesses that pursue these strategies—or BoP businesses—face distinct sets of challenges that require unique capabilities. There is, however, limited effort to synthesize current evidence on the mechanisms through which these businesses create social value. We systematically review the literature on BoP businesses, covering 110 studies published in business and management journals. We start by using bibliographic analysis to map the broad contours of the literature in terms of its common theoretical and empirical approaches, intellectual core, and evolution in time. We subsequently conduct a qualitative content analysis on the identified articles to synthesize their main findings. The analysis leads to a conceptual framework that explicates the antecedents, constraints, capabilities, and contingencies that drive social value creation. In addition to providing a rich and systematically organized account of the evidence, our analysis provides a critical reflection on the ethical dilemmas of social value creation efforts for the BoP, and outlines promising avenues for future research.

Poslovno etiko lahko najpreprosteje definiramo kot področje etike, ki definira določena poslovna dejanja kot dobra ali slaba ter na podlagi teh definicij, usmerja management, da odloča in ravna po »dobrih« načelih. Vedno več potrošnikov od podjetij zahteva, da se odločajo za bolj etičen način poslovanja, pri čemer, pa so posledično vedno bolj pozorni na zlorabe podjetij in na zlorabe znotraj posameznih podjetij. Veliko govora in pisanja je v zadnjem času, predvsem zaradi znanih afer v poslovnem svetu, posvečenega diskriminaciji v poslovnem svetu. Diskriminacija v poslovnem kontekstu je definirana kot prednostna ali manj prednostna obravnava vsakega posameznika, na podlagi razlogov, ki niso neposredno povezani z njihovimi kvalifikacijami in dejanji na delovnem mestu – rasa, spol, starost, vera in drugo. Zaradi razširjenosti dileme in želje, da se diskriminacija v poslovnem svetu (ter drugih področjih) v največji možni meri omeji, ustanove, ki so zadolžene za boj proti tej vrsti obravnavanja, oblikujejo vse več zakonov, ki drugačno obravnavanje definirajo kot kaznivo dejanje, ki se kaznuje z denarno ali zaporno kaznijo. V skladu z omenjenimi smernicami smo v diplomskem delu opredelili teoretične vidike poslovne etike ter diskriminacije na delovnem mestu. Osredotočili smo se tudi na pravne vidike prepovedi diskriminacije na trgu dela v Republiki Sloveniji. V povezavi s tem, smo obravnavali najpogostejše vrste diskriminacije v Sloveniji in identificirali predloge za prakso, s pomočjo katerih, bi se stanje lahko izboljšalo. The simplest way to define business ethics can be as an area of ethics that defines certain business acts as good or bad and based on these definitions, directs management to decide and follow "good" principles. More and more consumers require companies to make decisions for a more ethical way of doing business, but consequently they are increasingly paying attention to corporate abuse and abuse within individual businesses. Lately, there is a lot of writing, mainly because of the famous affairs in the business world, dedicated to discrimination in the business world. Discrimination in the business context is defined as a priority or less priority treatment for each individual, on grounds not directly related to their qualifications and actions in the workplace – race, sex, age, religion and other. Due to the prevalence of the dilemma and the desire for discrimination in the business world (and other areas) to be limited to the greatest extent possible, the institutions responsible for combating this type of treatment, form a growing number of laws which define a different treatment as a criminal offence punishable by a penal or imprisonment. In thesis, according to these guidelines, we identified theoretical aspects of business ethics and discrimination at work. We also focused on the legal aspects of banning discrimination in the labour market in the Republic of Slovenia. In this connection, we addressed the most common types of discrimination in Slovenia and identified proposals for practice through which the situation could be improved.

Mestrado em Gestão de Recursos Humanos Esta tese tem como principal objetivo explorar a utilização dos Códigos de Ética pelos gestores de Recursos Humanos dentro das organizações. Pretendemos aferir a importância desse documento e o seu peso relativo nas tomadas de decisão nas empresas. Optámos por uma metodologia qualitativa, com a realização de dez entrevistas semidiretivas a gestores de Recursos Humanos de empresas de áreas de atuação e dimensões diferentes. As entrevistas foram posteriormente sujeitas a uma análise de conteúdo. Alguns dos principais resultados desta investigação demonstram que a maioria dos gestores de Recursos Humanos vê o Código de Ética como uma componente indispensável na organização. Verificamos também que, enquanto documento que enuncia e defende uma série de valores a manter, o Código de Ética é central na disseminação dos padrões morais de comportamento que a empresa pretende implementar; tendo também um peso inegável na maioria das tomadas de decisão dos gestores de Recursos Humanos. No entanto, verificamos também que isto só acontece se este documento for claro, bem implementado, bem difundido, bem interiorizado, e reforçado ao longo do tempo. The main objective of this thesis is to explore the use of Codes of Ethics in organizations by Human Resources managers. We intend to assess the importance of this document in organizations, as well as its weight in decision-making. We chose a qualitative methodology, gathering ten semi-directive interviews with Human Resources managers working in companies with different dimensions and areas of activity. These interviews were subsequently subjected to a content analysis process. Some of the main results of this research show us that most Human Resources managers see the Code of Ethics as an important and indispensable component in the organization. This being the document which lists and defends the moral values the company wants to uphold, we were also shown that the Code of Ethics is crucial to the dissemination of moral behavioral patterns the company wants to implement. At the same time, it factors undeniably in the majority of Human Resources managers’ decision-making processes. However, we were also shown that this only happens if the document has clear content, is well implemented, well publicized, well internalized, and reinforced throughout time. info:eu-repo/semantics/publishedVersion

Due to an increase of internationalization Swedish SMEs are faced with more issues regarding ethical dilemmas when entering foreign markets than they have been in the past. The ethical dilemmas, such as bribery and corruption, affect companies’ entry strategies in regards of moral standards and becomes an issue for markets that are characterised as being unstable. A common denominator for unstable markets is political instability which usually leads to an increase of ethical dilemmas. This thesis provides a deeper understanding to how Swedish SMEs enter politically unstable markets and how CSR can be used as a tool to identify and avoid ethical dilemmas. To enable this study a qualitative research was conducted to analyse the process of already established Swedish SMEs in politically unstable markets. By doing so, practical and theoretical implications could be identified, subsequently contributing Swedish SMEs with valuable information on how to enter politically unstable markets. The outcome of this study suggests ethical dilemmas affect Swedish SMEs’ entry to politically unstable markets. In a market where ethical dilemmas are prominent SMEs ought to do a thorough risk analysis before entering the market and also select the mode of entry. This study concludes a trade based entry mode is most suitable for Swedish SMEs when entering politically unstable markets since local contact is crucial since it reduces the risks of entering the market. Furthermore, during the course of the study it became evident that CSR can be used as a moral framework to identify and avoid ethical dilemmas in politically unstable markets. CSR strategies provide moral and ethical guidelines for Swedish SMEs and thereby affect the selection process of markets and business partners. The findings of this thesis suggest there is a linkage between business ethics, CSR and entry strategies. Therefore, the research is valuable for Swedish SMEs who seek to enter politically unstable markets.

Small business managers increasingly face decisions with ethical implications. It is therefore important to consider ethical decision-making processes in SMEs. Previous studies have shown that SME managers face additional hurdles and that they have fewer tools available to help them. This study of owners and managers of Australian SMEs, confirms that their decision-making process accords with James Rest's Four-Component Model (FCM). The study found that all four components of Rest's model were observable in the majority of the incidents raised by managers. This has important implications for developing a useful tool in the training and development programmes of SME managers. Refereed/Peer-reviewed

V diplomski nalogi smo najprej opredelili kaj sploh je etika in kaj poslovna etika ter kako ljudje in podjetja gledajo nanjo. Podjetja večinoma zagotavljajo etičnost delovanja in vedenja s pomočjo uporabe etičnih kodeksov, ki predstavljajo najpogostejši instrument za izvajanje zastavljenih načel delovanja in vedenja. Etični kodeksi so vodila, smernice in pravila nekega podjetja, ki temeljijo na njihovih vrednotah in ciljih. V njih naj bi bile povzete vse možne etične dileme in situacije v katerih se lahko zaposleni znajdejo v okviru svojega delovanja in vedenja v organizaciji. Izbrali smo naključne 4 etične kodekse, jih povzeli in analizirali ter prišli do ugotovitve, da imajo temeljne sestavine zelo podobne, vendar pa se z vidika dajanja poudarka na različnih sklopih medsebojno precej razlikujejo. Pomembnejši ponavljajoči se sklopi so odnos podjetja do zaposlenih in obratno, odnos do kupcev, dobaviteljev in poslovnih partnerjev ter tudi odnos do okolja. Glede na značilnosti analiziranih kodeksov smo sestavili nov etični kodeks, kateri bo na dolgi rok pripomogel k ugledu podjetja in analizirali, ali bi ta bil primeren tudi za ostala mala slovenska proizvodna podjetja. Na podlagi te analize smo prišli do zaključka, da bi to bilo le delno primerno. Sestavljen etični kodeks bi lahko služil le kot primerna podlaga za ostala mala slovenska proizvodna podjetja, vendar ga zaradi njegovih posebnosti ne moremo popolnoma kopirati. In the diploma thesis, we first defined what ethics is, what business ethics is, and how people and organizations look at it. Companies mostly ensure ethics of acting and behaviour through the use of ethical codes, which are the most common instrument for implementing the set principles of action and behaviour. Ethical codes are principles, guidelines and rules of a company that are based on their values and goals. They should summarize all the possible ethical dilemmas and situations in which employees can find themselves in the context of their actions and behaviour in the organization. We selected four random ethical codes, summarized and analysed them, and found out that the basic components are very similar, but they differ considerably by giving emphasis to different strands. The more important recurring sets are the attitude of the company towards the employees and vice versa, the attitude towards customers, suppliers, and business partners, as well as the attitude towards the environment. Considering the characteristics of the analysed codes, we have developed a new code of ethics, which will in the long run contribute to the company's reputation, and analysed whether it would also be suitable for other small Slovenian manufacturing companies. Based on this analysis, we came to the conclusion that this would only be partially appropriate. A composed code of ethics could only serve as a suitable basis for other small Slovenian manufacturing companies, but due to its specificity, we cannot completely copy it.

V diplomskem projektu sem obravnavala temo vpliva posameznikovih vrednot na poslovno etiko organizacije. Etika je za učinkovito poslovanje zelo pomembna. Pomembna je za organizacijo, kot tudi za vse udeležence organizacije. Organizacije morajo svojim udeležencem dati občutek, da so spoštovani in da je ravnanje organizacije etično. Etično ravnanje se pričakuje na vseh ravneh organizacije. Seveda pa je temelj vodstvo, saj če etičnosti ni pri vrhu, tudi od ostalih udeležencev ne moremo pričakovati, da bodo ravnali etično. Diplomski projekt sem razdelila na teoretični in empirični del. Teoretični del opisuje poslovno etiko organizacije, vedenje organizacije, na splošno etiko organizacije, vpliv zaposlenih na vedenje organizacije, vrednote zaposlenih ter vpliv osebnih vrednot na poslovno etiko. V empiričnem delu pa sem analizirala kako ljudje z izkušnjami pri zaposlovanju in opravljanju dela doživljajo vrednote in etiko povezano z organizacijo in ali lahko sami kaj prispevajo k večji etičnosti organizacije. Ugotovila pa sem, da si ljudje želijo kot posamezniki vplivati na organizacijo in se trudijo biti sami etični pri delu in delo dobro opravljajo. Osebne lastnosti in vrednote posameznika imajo pomembno vlogo pri izbiranju kadra, saj je danes v veliki meri pomembno, da se posameznik zlije z organizacijo ter obstoječimi zaposlenimi, in da so njegove vrednote skladne z vrednotami organizacije. Na ta način lahko zaposlenim določimo tudi domet dela. Vrednote se s starostjo spreminjajo, zato sem ugotovila, da lahko odločevalci, ki so že starejši in z več izkušnjami v mlajšem kadru iščejo tako dobre kot tudi slabe osebnostne lastnosti ali druge dobre in slabe kompetence. Skozi raziskavo pa sem ugotovila, da so ljudje mnenja, da bi se moral vodstveni kader bolj izobraževati na področju etike, saj je ključnega pomena, da v podjetju uvajamo etično klimo. During my diploma project I focused on the influence of individual values on the business ethics in an organisation. Ethics is very important for the business. It matters for the organisation as well as for all their employees. The organisations must give their employees the feeling of respect and show them that the act of organisation is ethical. Ethical behaviour is expected on each level of the organisation. Top management must work in ethical way, as we all know if there is no ethics at the top, it is impossible to expect other employees’ actions being ethical. My diploma project consists of the theoretical and empirical section. The theoretical part describes organisation’s business ethics, its behaviour, organisation ethics in general, employers impact on organisations behaviour, employers values and impact of personal values on business ethics. In empirical part, I analysed how people who are experienced in recruiting are dealing with values and ethics in an organisation, also if they themselves are able to contribute to contribute to positive ethics in the organisation. I have identified through research that employees influence on the organisation as individuals and they do try to be ethical at work, including with doing their work as it should have been done. Personal characteristics and values of every individual are playing an important role when recruiting for new employees, as nowadays it is very important that individual shares values with the organisation and its employees. In this way, we can also determine more accurate role descriptions. The values are changing with seniority of the position. I identified that more senior decision makers who possess more experience are looking for positive as well as negative characteristics in junior employees. Through my research, I have found that top management should have been continuously educated in ethics because it is very important to introduce ethical climate inside the organization.

Podjetništvo močno vpliva na življenje v sodobni družbi. Ustvarja potrebe, jih uresničuje, potencira in s svojim načinom podjetniškega delovanja daje zgled, ki vpliva na družbene vrednote. Klasično podjetništvo z mnogimi sporočili spodbuja miselnost, da se je pomembno ukvarjati predvsem s seboj in svojo koristjo. Ko pa na dan pridejo negativne posledice njegovih poslovnih odločitev, ki se kažejo v obliki propadlih lokalnih skupnosti, obsežnih družbenih problemih in v obliki okoljevarstvenih katastrof, se v strahu pred izgubo podpore potrošnikov in izgubo dobička, opravičuje z družbeno odgovornimi akcijami. V orisanih razmerah se na podlagi razočaranja družbe in njene odločnosti, da je potrebno nekaj korenito spremeniti, pojavlja zamisel socialnega podjetništva. Socialno podjetništvo s svojimi etičnimi načeli in cilji, ki v ospredje postavljajo pozitivno družbeno spremembo in delovanje v dobro ljudi, prinaša upanje za postopno in vztrajno preoblikovanje družbenih vrednot. V diplomskem delu nas je zanimalo, katere so osnovne razlike med klasičnim in socialnim podjetništvom, ali je socialno podjetništvo res družbeno koristno podjetništvo, ki deluje primarno v skladu z etičnimi načeli, in ali socialno podjetništvo v primerjavi s klasičnim podjetništvom uspešneje rešuje najpogostejše etične dileme v podjetniškem svetu. Global business has a huge impact on life in modern society. It creates commercial needs, meets them on the regular basis, but its ideology and practice at the same time affects social values and institutions. Traditional entrepreneurship in many ways promotes the mentality that it is particularly important to care for yourself and your personal interests. Only when society is confronted with the negative consequences of business mentality, such as destroyed local communities, large-scale social problems and huge environmental catastrophes, the fear of losing consumers profits, traditional entrepreneurship is pushed towards socially responsible actions. In those circumstances, a new idea of social entrepreneurship arises on out of public frustration and the determination that something needs to be changed. By making positive change in the society its main concern, social entrepreneurship brings hope for a gradual transformation of social values. In this diploma thesis we wanted to identify basic differences between traditional and social entrepreneurship. Is social entrepreneurship really a socially responsible entrepreneurship governed primarily by ethical principles? Can we expect social entrepreneurship to address the most common ethical issues in the corporate world more efficiently than classical entrepreneurship?

It is inevitable that ethical questions arise in debt collection organizations and leadership, which is then good ground to identify whether debt collection is good or evil. Therefore we consider that a good standpoint for qualitatively explain the ethical dilemmas arising in our case study context. The article adopts a case study approach to examine Finnish Collection Agency Ltd., and applies a qualitative content analysis of interview data gathered by asking five employees to answer ten questions about how they see conflicts between their work and their own ethical thoughts. We obtained a rich description of the issues facing the debt collection business in Finland. In addition, the conceptual framework is further developed for forthcoming studies. peerReviewed

V zadnjih letih smo priča čedalje večjemu prikazu neupoštevanja etike. Etično ravnanje postaja vse pomembnejše tako na zasebnem kot na poslovnem področju saj se zavedamo, da so pomembni tudi drugi dejavniki za dolgoročno uspešnost podjetja. Mnenja različnih avtorjev so si skupna v tem, da se etika splača in pozitivno vpliva na poslovno uspešnost podjetja. Pa je temu res tako? V prvem delu diplomskega seminarja smo najprej opisali etiko na splošno. Teoretično smo opisali kaj je poslovna etika, poklicna etika in do kakšnih etičnih dilem prihaja v podjetju. Razložili smo pojem poslovne uspešnosti in njeno merjenje s pomočjo različnih kazalnikov. Teorijo smo preverili na praktičnem primeru 169 slovenskih podjetij. Cilj diplomskega seminarja je bil raziskati vpliv poslovne etike na poslovno uspešnost. Ugotovili smo, da je etika2, katere trditev se je glasila da je dober računovodja lahko samo visoko moralna osebnost ki mu resničnost in poštenost pomenita glavni načeli delovanja, pozitivno statistično povezana s poslovno uspešnostjo, merjeno kot rast PI v letih od 2008 do 2013 (korelacijski koeficient 0,207). To pomeni, da z etiko lahko pojasnimo približno 4% razlik v poslovni uspešnosti opazovanih podjetij. In recent years we have witnessed an ever-increasing display of unethical behavior. Ethical and social behavior is becoming increasingly important in private and business because we are aware that other factors are also important for long-term success of the company. The opinions of different authors have in common the fact that ethics have positive impact on business performance. But is this really so? In the first part of graduate seminar, we first describe the ethics in general. Theoretically, we describe what business ethics, professional ethics is, and some ethical dilemmas company must face. We explained the concept of business performance and how is measurement using different indicators. The theory was tested on a practical case of 169 Slovenian companies. The aim of the thesis was to investigate the influence of business ethics on business performance. We found that the Ethics2 is positive statistically related to business performance, measured as growth profit or loss in years 2008 to 2013 (the correlation coefficient 0.207). This means that ethics can explain about 4% of the variation in performance observed enterprise.

Podjetja na globalnem trgu se soočajo z dilemami s področja družbene odgovornosti in etičnosti poslovanja. Prevladujoči vir dilem je raznolikost kultur in posledično različne vrednote na področjih, kjer podjetja delujejo. Najvišji management podjetja je zato postavljen pred izziv, kako zagotoviti takšno delovanje, da bo podjetje ugodilo željam globalnega potrošnika in hkrati zadovoljilo pričakovanja lastnikov. Med poslovanjem se management podjetja mnogokrat znajde v t. i. »sivem področju«, ki se nahaja med etiko in zakoni. Pri odločitvah v takih situacijah so jim v največjo oporo kodeksi etike. Skozi zgodovino se dojemanje etičnosti in družbene odgovornosti podjetja spreminja in raste skupaj z družbeno zavestjo. Etično poslovanje in družbena odgovornost podjetja na globalnem trgu še nikoli prej nista imela tako velikega pomena. Glavna naloga poslovne etike je zahteva po poštenem poslovanju. Etičnost podjetja mora biti razvidna v viziji, poslanstvu in strategiji podjetja. Globalna podjetja so spoznala, da etično in družbeno odgovorno poslovanje prinaša mnoge prednosti. Največjo grožnjo družbenemu razvoju predstavlja korupcija. V svetu obstaja mnogo organizacij, ki se skupaj borijo proti njej in tako zmanjšujejo njen škodljivi vpliv. S korupcijo je mnogokrat povezano tudi pranje denarja. Nelegalno pridobljen denar pa se lahko steka tudi do raznih terorističnih organizacij, kar predstavlja veliko grožnjo varnosti v svetu. V državah tretjega sveta kljub izboljševanju razmer še vedno obstaja veliko tovarn, kjer so delavcem kršene osnovne človekove pravice. Velik del krivde za to nosijo globalna podjetja, katerih proizvodi se proizvajajo v teh tovarnah. Podjetja, ki vlagajo v človeški kapital, so uspešna in imajo v svetu največji ugled. Companies in the global market are faced with dilemmas in the field of social responsibility and business ethics. The dominant source of dilemmas is the diversity of cultures and consequently different values in areas where the companies operate. The highest management of the companies is therefore faced with the challenge of how to ensure such action, that the company will uphold the wishes of the global consumer and at the same time meet the expectations of shareholders. Companies often find themselves in the so-called "gray area", which is located between ethics and laws. For decisions in such situations codes of ethics are the greatest support. Throughout history, perceptions of ethics and corporate social responsibility is changing and growing with social consciousness. Ethical business and corporate social responsibility in the global market have never before had such great importance. The main priority of business ethics is a requirement for a fair business. Ethnicity should be evident in the vision, mission and strategy of the company. Global companies have realized that ethically and socially responsible business brings many advantages. The greatest threat to social development is corruption. There are many organizations that fight together against corruption and thereby reduce its harmful impact. The corruption is often linked to money laundering. Illegally obtained money can be channeled to various terrorist organizations, which represents a major threat to security in the world. In third world countries, despite improving conditions, there are still a lot of factories where basic human rights of the workers are violated. Much of the blame for these violations bears global companies whose products are produced in these factories. Companies that invest in human capital are successful and have the highest reputation in the world.

With the development of economic and cultural globalization, the study of business ethics has been arisen in recent years. Business ethics involves in many fields such as culture, ethics and business behaviors. Generally speaking, universal ethics refers to the basic human rights and obligations of the agreement to all human beings. While the “Integrative Social Contracts Theory” can be used as an effective tool to analyze the universal ethics. In the framework of universal ethic, their has the specific ethical characteristics of Chinese and Western cultures, specifically speaking, Western ethics based on rules and emphasizing the equality and individual rights to avoid the conflicts among social members; Chinese ethics based on family and relations which tries to maintain a stable social order. This paper puts particular emphasis on discussing the issue of business ethics in China which aims to arouse the ethical consciousness of Chinese enterprises. Comparatively speaking, Chinese ethical systems have the dual influences on business behaviors, on the one hand, Chinese enterprises tend to manage emotionally which have the harmonious interpersonal relationship, high cohesion, and centralized decision-making authority; on the other hand, nepotism, parents system, the neglect of individual rights and equality and the weakness of institutionalized management is the malady of the Chinese enterprises. Only dealing with the ethical conflicts between different cultures, can more Chinese multinational enterprises succeed globally and more foreign companies invest in China. Com o desenvolvimento da globalização económica e cultural, o estudo da ética nos negócios tem ganho importância nos últimos anos. A ética nos negócios envolve muitas áreas, como cultura, ética e comportamentos de negócios. De um modo geral, ética universal refere-se aos direitos humanos básicos e obrigações de acordo a todos os seres humanos. A “Teoria Integrativa do Contrato Social” pode ser usada como uma ferramenta eficaz para analisar a ética universal. No âmbito da ética universal, as culturas Chinesa e Ocidental têm as suas características éticas específicas. Especificamente falando, a ética ocidental é baseada em regras e enfatiza a igualdade e os direitos individuais para evitar os conflitos entre os membros sociais; a ética chinesa é baseada em relações familiares e que tenta manter uma ordem social estável. Este artigo coloca particular ênfase para discutir a questão da ética nos negócios na China, que tem como objetivo despertar a consciência ética das empresas chinesas. Comparativamente falando, os sistemas éticos chineses têm uma dupla influência sobre comportamentos empresariais. Por um lado, as empresas chinesas tendem a gerir emocionalmente, tendo a relação interpessoal harmoniosa, alta coesão e um modelo de decisão centralizado; por outro lado, o nepotismo, o sistema dos pais, a negligência dos direitos individuais e da igualdade e a fraqueza da gestão institucionalizada é a doença das empresas chinesas. Apenas lidando com os conflitos éticos entre as diferentes culturas, poderão as empresas multinacionais Chinesas ter sucesso globalmente e receber na China mais investimento de empresas estrangeiras

V diplomskem delu smo sprva opredelili etiko na splošno, opisali zgodovino etike in se nato podali še v raziskovanje etike na finančnem področju ter med drugim obravnavali tudi primer etike v banki. Ugotovili smo, da je etika v finančnem poslovanju zelo pomembna za dolgoročno uspešnost podjetja. Delovna klima v podjetju je odvisna od vseh zaposlenih, predvsem pa od vodilnega kadra, ki lahko v največji meri vpliva na etičnost celotne organizacije. Prav menedžerji morajo redno obveščati vse zaposlene o pomembnosti etike in jim dajati vzgled. Kajti v današnjih razmerah, ko je toliko korupcije, ljudje vse bolj cenijo poštenost, zanesljivost in zaupanje - z drugimi besedami etičnost. In če podjetje enkrat izgubi ugled, lahko za vedno ostane brez odjemalcev. Ker so v poslovanje podjetja vpletene številne osebe, mnogokrat prihaja do etičnih dilem. Vsaka od oseb namreč zagovarja svoja stališča, ki so si pogosto nasprotna. Naloga menedžerjev pa je, da uskladijo interese teh različnih interesnih skupin v podjetju in tudi zunaj njega, in sicer na način, da kar najbolje ugodijo vsem vpletenim stranem. In my diploma work we first define ethics in general, describe the history of ethics and then go into researching ethics in the financial sector and among other things discuss the example of ethics in banks. We have found that ethics in financial management are very important for the long-term success of the company. A company's working atmosphere depends on all employees, especially from senior staff who can largely affect the ethics of the entire organization. Managers should regularly inform all employees about the importance of ethics and give them an example. In today's situation where there is so much corruption, people increasingly value honesty, reliability and trust - in other words ethnicity. And if a company's reputation is gone, it can quickly remain without customers for good. Because many people are involved in the company performance it can often come to ethical dilemmas. Each person will advocate their views, which are often opposing. The manager’s task is to coordinate the interests of different stakeholders in the company as well as outside it in a way that is beneficial to all parties involved.

Several theories exist on how managers think aboutethical responsibilities in a business environment.Some stress the economic way of thinking and explainwhy there is no space for moral reasoning in abusiness environment. Others claim that in a businessenvironment also moral considerations can play animportant role. In this article, we will explore theway managers have actually dealt with potentialdilemmas in organizational change processes,especially changes with drastic consequences foremployees. Do managers consider moral arguments? Dothey feel a moral responsibility towards theiremployees? And in what way do they include a moralresponsibility in the decision process and itsoutcomes? These questions were investigated throughcase studies in two organisations and interviews withsix managers in other companies. The framework whichis used in the research will be described and the mainresults of the field-research will be presented. Wedid find that managers actually strived to some extentfor fair and morally responsible solutions in dilemmasituations, but in another way then we expectedbeforehand. Managers did not base their acting onmoral arguments. Instead they used a more pragmaticapproach wherein acting in a morally responsible wayis based on strategic arguments, such as the positiveeffects for the organisation in the long run.

Dissertação de Mestrado em Gestão Estratégica de Recursos Humanos As sociedades exigem nos dias de hoje uma maior atenção às questões sociais - responsabilidade social - fazendo com que as empresas deixem de ter apenas o objectivo do máximo lucro possível. Por isso, gerir pessoas - nomeadamente as suas motivações e necessidades - e responder perante uma sociedade moral e legalmente exigente enquanto se procura atingir os objectivos estratégicos da organização é um enorme desafio para o qual os profissionais de Recursos Humanos têm cada vez mais de se preparar. No cenário de pressão da sociedade, no que toca a questões de responsabilidade social das organizações, surge uma relação de conflito entre os objectivos económicos (o maior lucro possível) e os objectivos sociais da organização (responder às questões de responsabilidade social que a sociedade lhe impõe e responder às necessidades dos seus trabalhadores). Os profissionais de Recursos Humanos surgem nesse contexto como os responsáveis por arbitrar esse conflito, assumindo um papel de mediador dos diferentes interesses dentro da organização. No entanto, essa posição coloca muitas vezes aquele profissional perante situações onde os seus valores entram em conflito com as exigências com que se defronta no dia-a-dia. A complexidade das práticas de Gestão de Recursos Humanos e o paradigma de relações de poder dentro da organização vai colocar aqueles profissionais perante situações eticamente questionáveis. Assim, o objectivo central deste trabalho é a identificação dos dilemas éticos que os profissionais de Recursos Humanos enfrentam no decorrer das suas actividades e analisar a forma como esses dilemas são entendidos e resolvidos. No intuito de atingir este objectivo, o estudo debruça-se sobre o conceito de ética procurando identificar as implicações que advêm da função Recursos Humanos e que situações poderão ser consideradas dilemas de natureza ética para aqueles profissionais. O estudo tem por base uma revisão teórica desta problemática e a metodologia utilizada é a análise qualitativa. Assim, foram aplicadas entrevistas semi-directivas a seis profissionais de Recursos Humanos, as quais foram tratadas através de análise de conteúdo. Como principais resultados podemos afirmar que os dilemas éticos dos profissionais de Recursos Humanos resultam da sua dualidade de papéis e de factores como o acesso a informação privilegiada, a cultura organizacional, a gestão da comunicação e a gestão de conflitos. Recrutamento e selecção, avaliação de desempenho, separação (despedimentos), prémios e benefícios e disciplina (discriminação e assédio moral e sexual e bullying profissional) são práticas que podem também colocar dilemas éticos que os profissionais de Recursos Humanos têm de enfrentar e saber gerir. Os principais valores enunciados pelos profissionais de Recursos Humanos são o respeito, a honestidade, a integridade, a transparência, a equidade, a isenção e o profissionalismo. Societies nowadays require greater attention to social issues - social responsibility - so that companies no longer have for only purpose the maximum profit. Therefore, managing people - including their motivations and needs - and reply to a society moral and legally demanding while seeking to achieve the strategic objectives of the organization is a challenge to which Human Resource professionals have to be prepare. In these scenario of pressure from society, when it concerns to issues of corporate social responsibility, there is a relationship of conflict between the economic (the highest possible profit) and social objectives of the organization (answering the questions of social responsibility that society demands and meet the needs of their employees). The Human Resources professionals arise in this context as those responsible for arbitrating the conflict, assuming a mediating role of different interests within the organization. However, this position puts the professional in situations where their values come into conflict with the demands faced in day-to-day. The complexity of the practices of Human Resources Management and the paradigm of power relations within the organization will put those professionals in situations ethically questionable. Thus, the aim of this paper is to identify the ethical dilemmas that Human Resources professionals face in the course of their activities and to analyze how these dilemmas are understood and resolved. In order to achieve this objective, the study focuses on the concept of ethics and it tries to identify the ethical implications arising out of the Human Resources function and situations that may be considered ethical dilemmas for those professionals. The study is based on a theoretical review of this issue and the methodology used is qualitative analysis. Thus, we applied semi-structured interviews to six Human Resources professionals, which were addressed through content analysis. As main results we can say that the ethical dilemmas of Human Resources professionals are a result of their dual roles and from factors such as access to privileged information, organizational culture, management of communication and conflict management. Recruitment and selection, performance evaluation, separation (layoffs), prizes and benefits and discipline (moral and sexual discrimination, sexual harassment and bullying professional) are practices that may pose ethical dilemmas that Human Resources professionals have to face and know how to manage. The main values mentioned by Human Resources professionals are respect, honesty, integrity, transparency, fairness, and professionalism exemption.

The aim of this paper is to provide evidence of influences of education process on students’ ethical attitudes, furthermore we try to find out how integration of ethics into the academic business curricula influences on students’ ethical behavior. In this research observed students will be students of second year of business school and undergraduate students on Faculty of Economics University of Split.

Organizacijska kultura je zelo kompleksen pojem, ki odraža zgodovino podjetja in ne nastane čez noč. Ustvari se ob ustanovitvi podjetja in se skozi njegovo zgodovino spreminja. Organizacijska kultura vpliva ne vedenje članov organizacije ter na uspešno delovanje podjetja in je zelo dragoceno premoženje organizacije, ki mu morajo vodje nameniti veliko pozornosti. Organizacijska kultura organizacije ima močan vpliv na etično delovanje organizacije. Organizacije, katerih kultura organizacije podpira etično delovanje zaposlenih, so ekonomsko učinkovitejše, kot tiste, ki delujejo neetično. Etika je za organizacijo potrebna iz več razlogov. Organizacija, ki ravna v skladu z merili, vrednotami, pričakovanji in potrebami okolja, lahko računa na pozitiven odziv okolice. Organizacija, ki deluje etično si od okolice in javnosti pridobi zaupanje in podporo, ki je temelj za uspešnost poslovanja. Dolžnost vsakega računovodja je komunicirati z javnostjo s predanostjo njihovemu interesu, čeprav to nasprotuje njihovemu lastnemu, dajanje resničnih informacij in razkritje pomembnih informacij, čemur pa je pod pritiski iz okolice težko slediti. Računovodja v svoje delo vnese svoje osebne vrednote, ki jih je pridobil v svoji družini in bivalnem okolju. Te vrednote se skozi njegovo delovanje spreminjajo v skladu z vrednotami svojih strokovnih sodelavcev, pričakovanji organizacije, v kateri deluje, računovodskega poklica in izkušenj, ki jih pridobiva med delom. K nepravilnim oz. neetičnim odločitvam računovodij velikokrat botrujejo tudi pritiski poslovodstva, ki želijo javnosti prikazati lepšo sliko finančnega stanja podjetja iz različnih razlogov kot so, pridobivanje investitorjev, pridobivanje posojil, izplačevanje nagrad ipd. Organisational culture is a very complex notion that reflects the history of an undertaking and takes rather long to develop. It begins with the establishment of the company and changes during its history. Organisational culture affects the behaviour of the members of the organisation and the successful operation of the undertaking. It is extremely valuable for the organisation and therefore, managers should devote a lot of attention to it. Organisational culture of an organisation has a strong impact on the ethical operation of the organisation. Organisations in which organisational culture supports the ethical operation of their employees are economically more efficient compared to the ones operating unethically. For an organisation, ethics is important for different reasons. An organisation that operates in accordance with criteria, values, expectations and needs of the society, can expect a positive response from the public. An organisation that operates ethically enjoys the confidence and support of the society, which represents a strong foundation for the success of the company. The obligation of each and every accountant is to communicate with the public and act in its interest, although it may be against their own. He or she has to provide real and reveal important information, even if this is difficult to follow due to public pressure. The accountant's job includes personal values gained from their family and living environment. These values change during the operation of the accountant according to their expert colleagues, expectations of the company in which he or she works, accounting profession, and experiences gained through his or her work. Incorrect or unethical decisions are often influenced by the pressure of the management that wants to portray a better financial image of the company in order to attract new investors, receive loans or award bonuses.

Today, all organizations in the world should recognize the importance and need to take into account concepts such as: ethical, moral, ethical programs, ethical behavior, social responsibility, equity and also try to implement in their organizational culture. So tackling business ethics and social responsibility is an issue today, not only theoretically but also in that of practice. This article explains how several important dimensions of organizational culture may influence the effectiveness and ethics initiatives in the corporate responsibility shock.

Several theories exist on how managers think aboutethical responsibilities in a business environment.Some stress the economic way of thinking and explainwhy there is no space for moral reasoning in abusiness environment. Others claim that in a businessenvironment also moral considerations can play animportant role. In this article, we will explore theway managers have actually dealt with potentialdilemmas in organizational change processes,especially changes with drastic consequences foremployees. Do managers consider moral arguments? Dothey feel a moral responsibility towards theiremployees? And in what way do they include a moralresponsibility in the decision process and itsoutcomes? These questions were investigated throughcase studies in two organisations and interviews withsix managers in other companies. The framework whichis used in the research will be described and the mainresults of the field-research will be presented. Wedid find that managers actually strived to some extentfor fair and morally responsible solutions in dilemmasituations, but in another way then we expectedbeforehand. Managers did not base their acting onmoral arguments. Instead they used a more pragmaticapproach wherein acting in a morally responsible wayis based on strategic arguments, such as the positiveeffects for the organisation in the long run.