The role of professional codes in regulating ethical conduct

This paper investigates the regulation of ethical behavior of professionals . Ethical perceptions of South African professionals operating in the busin ess community (specifically accountants, lawyers and engineers) concerning their need for and awareness of professional codes, and the frequency and a cceptability of peer contravention of such codes were sought. The existence of conflict between corporate codes and professional codes was also invest igated. Results, based on 217 replies, indicated that the professionals bel ieve that codes are necessary and are relatively aware of the contents of s uch codes. Despite these ethical tendencies, respondents (particularly lawy ers) believe that their peers contravene their professional codes relativel y often. No significant differences in ethical tendencies between professio nals consulting to and those working in business were found. Many responden ts were regulated by more than one code of ethics, but few experienced conf lict between such codes. In the events of conflict occurring professionals chose to adhere to their professional code above others.