摘要：The aim of the study is to compare the commonness of a code of ethics as the most important ethical management tool in the business sector in two post-communist countries, namely the Czech Republic and Ukraine. The hypothesis that a code of ethics is much more widespread in the economically more developed country, which is the Czech Republic, and also the assumption that the occurrence of a code of ethics is in relation to the company size, were examined on the base of a questionnaire survey. The results definitely confirmed that a code of ethics is much more widespread in the Czech Republic than in Ukraine. The survey results have also confirmed that the commonness of a code of ethics grows with the company size. This was not confirmed in micro and small companies in Ukraine.
关键词：code of ethics;management;commonness;Ukraine;Czech Republic
