Abstract

The goal of this study was to introduce a model explaining how managers' attitudes, subjective norms, attributions, and the individualism-collectivism cultural dimension affect the way managers' deal with employee bribery in organizations. Twenty-six internal and external attributions related to bribery were identified through a series of structured interviews with 65 subject matter experts. These attributions, together with the other variables in the model, were evaluated by 354 Ecuadorian managers. Hierarchical regression analyses indicated that attitudes and external attributions significantly predicted managers' intentions to discipline employees who accepted a bribe. In addition, external attributions mediated the relationship between individualism-collectivism and intent to discipline corrupt employees. Implications for the management of bribery in Latin American organizations are discussed.