Ethics in New Zealand organisations

The main objective of this study is to assess the state of business ethics in New Zealand organisations. The survey results suggest that top New Zealand companies give low priorities to ethical values. A number of suggestions have been put forward by the respondents to improve the corporate ethical environment. These include commitment of top management, written and published codes of ethics, comprehensive accounting standards and annual reporting and monitoring and an efficient legal and education system.Dr. Kazi Firoz Alam is a Senior Lecturer at the Department of Management Accounting, Massey University, New Zealand. He has been teaching Accounting to MBA students since 1984 and has supervised students in different areas of accounting, including tax ethics. He has written three books on Accounting and Taxation and has published articles on Corporate taxation and Company Financial Policy, The Influence of Tax Incentives on Investment Decisions and Factors affecting Investing Decisions. Some of the journals where his publications have appeared includeMetu Studies in Development, Managerial and Decision Economics andInvestment Analysts Journal.