Applying Theory of Planned Behaviour on Employees Intentions to Comply Code of Ethics: The Case of Comparison in between Germany/Austria and China

Purpose: With the increased implementation and use of corporate compliance management tools such as Codes of Conduct or Codes of Ethics at internationally operating companies, it is important to understand the employees` positive or negative Intentions to accept such Codes and to perform accordingly. To minimize risks such as corruptive behaviour, to avoid serious damages and to stick to binding legal regulations, it`s crucial for companies to be able to rely on their employees` willingness to accept and to follow the guidelines of a Code of Ethics to maintain legal security. This paper aims to explore whether the Theory planned Behaviour (TPB) could serve as suitable theoretical framework for further research to learn more about the Intention of employees to follow a Code of Ethics in Germany/Austria and China.

Methodology/Methods: Given the goals of this research, the author adapts a quantitative research design using a self-administered trilingual online survey questionnaire to collect data from 421 employees in Germany/Austria and PR China.

Results: After exploring the theoretical foundations of the TPB, analyzing previous empirical research using the TPB in the context of unethical behaviour and giving an overview on Code of Ethics research the author of this paper confirms the applicability of the TPB framework for cross-cultural research on behavioural ethics. The TPB could provide useful insights and could shed light if an employee likes or dislikes to follow a Code of Ethics and what his/ her behavioural Intentions towards complying with Code regulations are all about.