CORPORATE ETHICS PROGRAMS AS CONTROL SYSTEMS: INFLUENCES OF EXECUTIVE COMMITMENT AND ENVIRONMENTAL FACTORS.
运用控制理论分析企业为何引入正式伦理项目及其特征差异，发现环境因素主要影响项目范围，而管理层的伦理承诺则更决定控制取向。
Our study asked why corporations introduce formal programs to manage ethics and why those programs display varying characteristics. We used control theory to delineate an ethics program's scope and its orientation toward compliance- and values-based control. Managerial choice theory suggests that environmental factors and management's ethical commitment will influence these dimensions. Environmental factors were the stronger influences on scope, but management commitment was the stronger determinant of control orientation. Research and policy implications are discussed.