Although most research has found that codes of ethics have a
positive impact on the actions of employees, it is especially interesting
to note the work of Ho 2003 who found that the method
of distribution is crucial in determining the impact of the code on
behavior. For example, Ho found that skepticism can be contagious
if an employee receives a code from a skeptical colleague.
Similarly, Trevino et al. 1998 found that if an employee feels
that he is merely following the instructions of a supervisor, then
he will not feel responsible for the consequences of his actions.
The relationship also works the other way so that if both supervisor
and worker consider the other to be responsible for unethical
actions, then ethical responsibility is undermined