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Statements

Subject Item
n2:RIV%2F27266150%3A_____%2F12%3A%230000018%21RIV13-MSM-27266150
rdf:type
skos:Concept n13:Vysledek
dcterms:description
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.
dcterms:title
Practical Approach to Ethics in Czech SMEs Practical Approach to Ethics in Czech SMEs
skos:prefLabel
Practical Approach to Ethics in Czech SMEs Practical Approach to Ethics in Czech SMEs
skos:notation
RIV/27266150:_____/12:#0000018!RIV13-MSM-27266150
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n11:N
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N
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n10:O
n3:duvernostUdaju
n5:S
n3:entitaPredkladatele
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n3:idSjednocenehoVysledku
160690
n3:idVysledku
RIV/27266150:_____/12:#0000018
n3:jazykVysledku
n7:eng
n3:klicovaSlova
ethics, corporate governance, small and medium sized enterprises, key performance indicators, balanced score card
n3:klicoveSlovo
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n3:kontrolniKodProRIV
[0BE126151530]
n3:obor
n16:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n4:2012
n3:tvurceVysledku
Jindřichovská, Irena Meissner, Gabriele