Often codes of ethics require dealing with conflict of interest (CoI) without defining the boundaries of the phenomenon. In this case, CoI recognition is left to the discretion of the individual. The aim of this work is to answer to the following research questions: How much is really known about the meaning of the term CoI? Do individuals share the same CoI definition? In order to address these questions, we use the results of a questionnaire administered to 86 Italian public sector employees during some training courses on conflict of interest and corruption. The choice of this sample is particularly significant in that the Italian regulation provides for all public employees a code of conduct that requests avoiding, or at least disclosing, the CoI without prior definition of the meaning of the term. The results of our analysis show that public employees are uncertain about or come to different considerations of what CoI is and is not; consequently they deal with it in different ways. Thus, codes of conduct and ethics trainers should direct more attention on CoI definition, providing examples to facilitate its identification and resolution.

An integrative model of ethical justifications in organizations is proposed. The model recognizes the roles of psychological and non-psychological factors on the link between ethical theories and the ethical reasoning and, consequently, on the way operators justify themselves when accused of being against (or not favoring) the good of the company. This study wants to contribute to highlighting the benefits of the prevention of deviant behavior through a more profound comprehension of its antecedents. The analysis confirms the complexity of human beings, and the need for an integrated approach that leads to clarity and coherence among tools (e.g. mission, code of ethics, incentive system), people and among both people and tools. A central role is played by the dissemination of a culture that considers the firm as a real entity, with its own interest, that is separated from that of its stakeholders and which brings the purpose of the common good.