The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender–ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender–ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender–ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business-related unethical behaviors such as (...) bribery and tax evasion, and that the gender difference in ethics becomes more pronounced under the cultural dimensions of collectivism, humane orientation, performance orientation, and gender egalitarianism. This study used data obtained through surveying 2,754 managers in 27 nations. (shrink)

In this study, we used the framework of institutional anomie theory The future of anomie theory, Northeastern University Press, Boston, 1997) to examine the relationship between supervisors’ ethics and their personal value orientation, including achievement and pecuniary materialism. We further investigated whether these individual-level associations were moderated by societal factors consisting of income inequality, government efficiency, foreign competition, and technological advancement. Hierarchical linear modeling was used to analyze data of 16,464 supervisors from 42 nations obtained from the 2010–2014 wave of (...) the World Values Survey. Results showed that strong achievement value orientation was positively related to willingness to justify ethically suspect behaviors; government efficiency and technological advancement, respectively, had negative and positive moderating effects on this relationship. On the other hand, foreign competition had a positive moderating effect on the association between pecuniary materialism and ethicality. (shrink)