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  • This paper deals with a controversial issue – practical ethics in day to day business. The term corporate governance and ethics is usually understood as a system The resulting study provides a new approach to practicing ethics especially small and medium sized companies. of rather general rules and regulations by which the company manages its inner behaviour. Companies publish their corporate governance statement in their annual reports, but this almost never critically assesses whether these codices have any meaning in their ongoing business. Their main purpose reduces to the attempt to attract the attention of new customers and possible investors in order to raise sales and improve profits. We approach ethics in corporation as a discipline with practical and measurable outputs. To arrive to quantifiable variables we link the company ethics with measurable and attainable goals and suggest to employ the approach of Kaplan and Norton (1992), who proposed the definition of key performance indicators to measure vaguely defined phenomena. We apply the BSC approach to corporate ethics in similar way as is used in general management, strategy building and control systems. Linking with the experience of our German partners, our paper contributes to current stream of knowledge highlighting pragmatic ethics as an important part of corporate social responsibility. The resulting study provides a new approach to practicing ethics especially small and medium sized companies.
  • This paper deals with a controversial issue – practical ethics in day to day business. The term corporate governance and ethics is usually understood as a system The resulting study provides a new approach to practicing ethics especially small and medium sized companies. of rather general rules and regulations by which the company manages its inner behaviour. Companies publish their corporate governance statement in their annual reports, but this almost never critically assesses whether these codices have any meaning in their ongoing business. Their main purpose reduces to the attempt to attract the attention of new customers and possible investors in order to raise sales and improve profits. We approach ethics in corporation as a discipline with practical and measurable outputs. To arrive to quantifiable variables we link the company ethics with measurable and attainable goals and suggest to employ the approach of Kaplan and Norton (1992), who proposed the definition of key performance indicators to measure vaguely defined phenomena. We apply the BSC approach to corporate ethics in similar way as is used in general management, strategy building and control systems. Linking with the experience of our German partners, our paper contributes to current stream of knowledge highlighting pragmatic ethics as an important part of corporate social responsibility. The resulting study provides a new approach to practicing ethics especially small and medium sized companies. (en)
Title
  • Practical Approach to Ethics in Czech SMEs
  • Practical Approach to Ethics in Czech SMEs (en)
skos:prefLabel
  • Practical Approach to Ethics in Czech SMEs
  • Practical Approach to Ethics in Czech SMEs (en)
skos:notation
  • RIV/27266150:_____/12:#0000018!RIV13-MSM-27266150
http://linked.open...avai/riv/aktivita
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http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
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http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 160690
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  • RIV/27266150:_____/12:#0000018
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http://linked.open.../riv/klicovaSlova
  • ethics, corporate governance, small and medium sized enterprises, key performance indicators, balanced score card (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [0BE126151530]
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
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http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Jindřichovská, Irena
  • Meissner, Gabriele
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