Corporate Codes of Conduct
调查了673名美国公司财务主管，发现企业行为准则正成为常态；内容分析识别出17个主题领域，但对准则应涵盖哪些主题缺乏共识。
A survey of 673 financial officers of U.S. corporations finds that having a corporate code of conduct is becoming the norm. A content analysis identifies seventeen subject areas found in the codes, but discovers little agreement on what subjects a code should cover.