Abstract
In an increasingly global environment, managers face a dilemma when selecting and applying moral values to decisions in cross-cultural settings. While moral values may be similar across cultures (either in different countries or among people within a single country), their application (or ethics) to specific situations may vary. Ethics is the systematic application of moral principles to concrete problems.This paper addresses the cross-cultural ethical dilemma, proposes a tentative model for conceptualizing cross-cultural ethics, and suggests some ways in which the model may be tested and operationalized.