ABSTRACT
We explored the Moral Attitudes (MA) and Organizational Ethics (OETH) before and during the COVID-19 Pandemic in relation to the Sex of Information Technology (IT) Knowledge Workers (KW) in regional, cross-border enterprises in Poland, a transition economy. Two dimensions of MA and three dimensions of OETH - Ethical Optimism (ETO), Corporate Social Responsibility (CSR), and Top Management Action (TMA) - were investigated. The analysis was carried out on data obtained from a random survey among KW representing mainly small and medium-sized enterprises in the cross-border region of Lower Silesia. Our research findings suggest that KW manifest high enough moral codes that do not correlate too strongly with OETH. Pandemic and Sex, in general, affect the relationship between Moral Attitudes and OETH of KW in the transition economy.