A sample of 227 business students from the United States and Australia was used to evaluate factors that impact business students' ethical orientation and factors that impact students' perceptions of ethical classroom behaviors. Perceptions of classroom behaviors was considered a surrogate for future perceptions of business behaviors. Independent factors included age, gender, religious orientation, country of origin, personality, and ethical orientation. A number of factors were related to ethical orientation, but only age and religious orientation exhibited much impact upon perceptions (...) of ethical classroom behaviors. (shrink)

This study provides an evaluation of ethical business perception of busIness students from three countries: Australia, Taiwan and the United States. Although statistically significant differences do exist there is significant agreement with the way students perceive ethical/unethical practices in business. The findings of this paper indicate a universality of business ethical perceptions.

Business relations rely on shared perceptions of what is acceptable/expected norms of behavior. Immense expansion in transnational business made rudimentary consensus on acceptable business practices across cultural boundaries particularly important. Nonetheless, as more and more nations with different cultural and historical experiences interact in the global economy, the potential for misunderstandings based on different expectations is magnified. Such misunderstandings emerge in a growing literature on "improper" business practices – articulated from a narrow cultural perspective. This paper reports an ongoing research (...) on the cultural and contextual aspects of business ethics. The objective is to investigate how the perception/attitudes of business students towards the ethical dimension of doing business varies in different countries; Whether there are socio-cultural factors that influence the perception of ethicality in business practices. Research findings among business students in six countries: China, Egypt, Finland, Korea, Russia, and the U.S.A. are reported. While all groups had basic agreement on what constitutes ethical business practices, differences are found in the respondents'' tolerance to damage resulting from "unethical" behavior. Without underestimating the role of national culture, variations in research results also point to the importance of current socio-political developments in the relevant countries. Implications for business teaching and management development are discussed. (shrink)

An examination and comparison of American and Israeli management students attitudes towards business ethics is made. The data were collected using both English and Hebrew versions of a thirty item attitudes towards business ethics questionnaire. Since the two groups differed on geographic, cultural, economic, and religious dimensions, it was not surprising to find that these prospective managers also differed on a number of their attitudes towards business ethics. However, a large number of similarities were also noted. Moreover, contrary to a (...) number of extant research studies, both groups held relatively high moral standards. The implications of these findings are discussed. (shrink)

Recent research suggests there may be a link between religiousness and business ethics. This study seeks to add to the understanding of the relationship through a questionnaire survey on Malaysian Christians in business. The questionnaire taps into three different constructs. The religiousness construct is reflected in the level of participation in various common religious activities. The love of money construct is captured through the Love of Money Scale as used in Luna-Arocas and Tang [Journal of Business Ethics 50 (2004) 329]. (...) Response to 25 business vignettes taken from Conroy and Emerson [Journal of Business Ethics 50 (2004) 383] would surface ethical attitudes. A convenience sample of 300 was drawn from three large churches in the Kuala Lumpur area each with a congregation exceeding 1000 together with some representation from the smaller churches. The study finds some differences in the ethical attitudes of Malaysian Christians in business with different levels of religiousness. The study also finds that those longer in the faith are less accepting of unethical behavior. As such it can be concluded that there are ethical attitude differences between Christians in business with different levels of religiousness. This lends support to the claim of a positive relationship between religion and business ethics. The more significant finding is that even within a somewhat homogenous religious group there are different love of money profiles resulting in significant differences in ethical attitudes. This suggests that moderating money attitudes can contribute towards stronger ethical attitudes. (shrink)

The purpose of this study was to examine the nature and extent to which cultural differences bear on perceptions of ethical Organizational Development consulting behaviors. U.S. (n=118) and Taiwanese (n=267) business students evaluated eleven vignettes depicting potential ethical dilemmas. Respondents judged the ethicality of each vignette, the likelihood of the event's occurrence and the party responsible for the event's occurrence. Multivariate Analyses of Variance revealed significant cultural differences in perceptions of ethicality, and group differences in perceptions of the events' likelihood (...) of occurrence. U.S. subjects provided higher ethicality ratings than the Taiwanese, and lower ratings on the likelihood of occurrence. Response distributions resulting from the identification of the responsible party were similar for six of the eleven vignettes. When differences did occur, it appeared that the Taiwanese were more inclined than the U.S. subjects to view responsibility as shared by the client and the consultant. The results suggest the need for the incorporation of cultural differences in a code of ethics for the profession and the need for cross-cultural ethics training for partitioners. (shrink)

With the increased attention paid to ethical issues in business practice, there is interest in the ethics gap between the U.S. and the U.K. and in the ramifications for educating college students for business management positions. This paper examines the differences in ethics judgments between U.S. and U.K. business students. The results indicate that differences in their demographic profiles do not influence their ethics judgments. However, consistently higher business ethics of female students from both countries are discussed in relation to (...) providing business ethics education. (shrink)

This manuscript reviews and synthesizes most of the major research studies in the area of consumer ethics that have appeared since 1990. It examines both conceptual and empirical works with an objective of encouraging researchers to pursue research in the consumer ethics area. Toward this end, the paper also suggests directions for future research.

This scenario-based study examines the perceptions of university students in the United States and Australia regarding the ethics and acceptability of various sales practices. Study results indicate several significant differences between U.S. and Australian university students regarding the perceptions of ethical and acceptable sales practices. These differences centered on company-salesperson and salesperson-customer relationships. The findings are significant for the employer, and have consequences for customers and competitors. They also have implications for recruiters and managers of salespeople, academics with an interest (...) in understanding cross-national differences in sales ethics, and educators preparing students for future careers as business professionals. (shrink)

This study compares Australian marketers with those in the United States along lines that are particular to the study of ethics. The test measured two different moral philosophies, idealism and relativism, and compared perceptions of ethical problems, ethical intentions, and corporate ethical values. According to Hofstede's cultural typologies, there should be little difference between American and Australian marketers, but the study did find significant differences. Australians tended to be more idealistic and more relativistic than Americans and the other results were (...) mixed, making it difficult to generalize about the effects of moral philosophies on the components of ethical decision-making measured here. This is an important finding; as firms become increasingly more globalized, marketers will more often be involved in cross-cultural ethical dilemmas and it seems natural to assume that similar cultures will have similar ethical orientations. That assumption may well prove erroneous. (shrink)

This study compares Australian marketers with those in the United States along lines that are particular to the study of ethics. The test measured two different moral philosophies, idealism and relativism, and compared perceptions of ethical problems, ethical intentions, and corporate ethical values. According to Hofstede''s cultural typologies, there should be little difference between American and Australian marketers, but the study did find significant differences. Australians tended to be more idealistic and more relativistic than Americans and the other results were (...) mixed, making it difficult to generalize about the effects of moral philosophies on the components of ethical decision-making measured here. This is an important finding; as firms become increasingly more globalized, marketers will more often be involved in cross-cultural ethical dilemmas and it seems natural to assume that similar cultures will have similar ethical orientations. That assumption may well prove erroneous. (shrink)

An onslaught of ethically questionable actions by top government, business, and religious leaders during the 1980s has brought the issue of ethics in decision making to the forefront of public consciousness. This study examines the ethical orientation of university students in four decision-making situations. The dependent variable — ethical orientation toward work-related decisions — is measured through student responses to questions following four work-related vignettes. Possible responses to each vignette are structured to permit categorization of respondents into two broad orientations: (...) egoistic and ethical. Independent variables are academic major, ethics in business orientation, gender, and religiosity. Generally, students tended to choose an ethical orientation over an egoistic orientation in each vignette. Business majors were generally no less likely to choose an ethical orientation toward work-related decisions than nonbusiness majors. Respondents characterized by moral unity (belief in the consistency between general ethical principles and work-related ethical standards) were more likely to have an ethical orientation toward work-related decisions than those subscribing to the amoral theory of business. Females showed a consistent tendency to be more ethically oriented toward work-related decisions than males. Finally, respondents high on religiosity tended to be more ethically oriented. (shrink)

Business ethics attracts increasing attention from business practitioners and academic researchers. Concerns over fraudulent behavior keep attentionfocused on ethics in businesses. The accounting profession pays particularattention to matters of ethical judgment. The profession has adopted a strictcode of conduct and many states require the passage of an ethics exam to gaincertification. The more that is understood about the relationship of gender and ethics, the better chance of education and training programs will bedesigned to improve ethical awareness and sensitivity. Prior studies (...) have found that personal characteristics are an important aspect of cultural norms.This study analyzes the responses of students from eight different countries toquestions on their probable actions to an ethical dilemma. (shrink)

This comparative field study evaluated the moral reasoning used by U.S. and Belizean business students in resolving business-related moral dilemmas. The Belizeans, citizens of a less-developed country with Western heritage and a values-based education system, revolved the dilemmas using higher stages of moral judgment than did the U.S. business students.

With the current globalisation and complexity of today’s business environment, there are increasing concerns on the role of business ethics. Using culture and religion as the determinants, this paper presents a cross-national study of attitudes toward business ethics among three countries: Australia, Singapore and Hong Kong. The results of this paper have shown the attitudes toward business ethics to be significantly different among the three countries. It was also found that respondents who practised their religion tend to consider themselves more (...) ethically minded than those who do not. Additional findings on gender have also revealed significant differences between the males and females for respondents in Singapore and Australia. Males are generally considered more ethical than females across the three countries studied. (shrink)

While differences do exist, there are many ethical issues which transcend national barriers. In order to contribute to the development of understanding of global ethics, this study documents the existing ethical perspectives of collegiate business students from two countries and identifies the determinants of their ethical orientations.A survey instrument was administered to USA and New Zealand (NZ) students enrolled in undergraduate business programs. The research instrument measured students' ethical perspectives across multilayered ethical domains and their self-professed decision method used in (...) evaluating ethical scenarios. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...) respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

While the media and public opinion polls suggest that the state of business ethics is declining, surveys of corporate managers on the subject are less than conclusive. This study presents results of a survey of 487 adult, MBA, and undergraduate business students on the business philosophies of Machiavellianism, Darwinism, Objectivism, Relativism, and Universalism. The findings were consistent with earlier research which showed prospective managers to be less ethical than practicing ones and that women and those reporting a strong religious conviction (...) tend to be more ethical. Explanations and several recommendations for improving the situation are offered.If you saw Atlas... trying to hold the world aloft with the last of his strength, and the greater his effort the heavier the world bore down upon his shoulders — what would you tell him to do? (shrink)

This paper reports the results of a questionnaire administered to 1178 undergraduate students and discusses how they responded to ten situations which asked them to assess their personal evaluation of the ethical acceptability, how society would similarly assess the situation and how business persons would respond. Multiple versions of the instrument were developed to investigate if the sex of the person involved in the situation would influence the respondents' perception of the ethical action involved. No differences were identified. Further, the (...) image of business persons as less ethical than society in general seems to have evaporated. (shrink)

The ethical tendencies of university business students from the USA, Denmark, and New Zealand were examined by analyzing their reactions to ethical dilemmas presented in a set of ethical problem situations. These dilemmas dealt with coercion and control, conflict of interest, physical environment, paternalism and personal integrity. Findings indicate that students' reactions tended to be similar regardless of their country. A comparison of these findings to practicing managers indicated that students and practicing managers exhibit a similar degree of sensitivity to (...) ethical dimensions of business decision-making. Implications are drawn for business education and further research. (shrink)

Research on the relationship between religious commitment and business ethics has produced widely varying results and made the impact of such commitment unclear. This study presents an empirical investigation based on a questionnaire survey of business managers and professionals in the United States yielding a database of 1234 respondents. Respondents evaluated the ethical acceptability of 16 business decisions. Findings varied with the way in which the religion variable was measured. Little relationship between religious commitment and ethical judgment was found when (...) responses were compared on the basis of broad faith categories – Catholic, Protestant, Jewish, other religions, and no religion. However, respondents who indicated that religious interests were of high or moderate importance to them demonstrated a higher level of ethical judgment (less accepting of unethical decisions) than others in their evaluations. Evangelical Christians also showed a higher level of ethical judgment. (shrink)

Using survey methodology we examined the relationships between commitment to moral self-improvement (CMSI), religiosity, ethical problem recognition, and behavioral intentions in a sample of 242 business students. Results of the study suggest that CMSI predicts ethical problem recognition and behavioral intentions. Our findings also suggest that CMSI is positively related to religiosity. The study provides some evidence of CMSI being a mediator in the influence of religiosity on ethical problem recognition and behavioral intentions. Compared to religiosity, CMSI turned out to (...) be a better predictor of perceived importance of ethics, ethical problem recognition, and ethical behavioral intentions. The results of the study have implications for increasing understanding of ethical decision-making, future studies of business ethics, and business ethics education. (shrink)

Software piracy is a major global concern forbusinesses that generate their revenues throughsoftware products. Moral intensity regardingsoftware piracy has been argued to be relatedto the extent of software piracy. Anunderstanding of the development of moralintensity regarding software piracy inindividuals would aid businesses in developingand implementing policies that may help themreduce software piracy. In this research westudied the similarities and differences indevelopment of moral intensity regardingsoftware piracy among university students intwo different cultures, the U.S. and Thailand. In particular, we studied the (...) influence of theimmediate community of individuals, such asother students, faculty, and other universityemployees, on the development of moralintensity regarding software piracy of the twogroups of students. Results indicate that, ingeneral, there are significant differences inmoral intensity regarding software piracybetween students from the US and Thailand, andthat gender differences also exist. Though theeffect of the immediate community on theself-perception of moral intensity regardingsoftware piracy of students was significant,there appears to be very little significantdifferences in this effect between the studentsin the two different countries studied. Thefindings have implications for teachingbusiness ethics, and for developing andimplementing policies to curb global softwarepiracy. (shrink)

This paper examines levels of similarity in ethical outlooks in countries where economic and sociocultural values may differ markedly. We compared students from a capitalist country, the United States, with students from Ukraine, a country experiencing dramatic ideological confusion and economic change. We tested the hypothesis that greater social and moral integration, as operationalized by a lack of alienation and by religiousness, will directly affect one's willingness to engage in unethical business practices.The sample was composed of business students in both (...) Ukraine and the United States. The survey instrument consisted of widely used scales for measuring alienation and religiousness. The measure of ethical standards was a vignette-based quasi-projective technique. (shrink)

This article reports the results of a study of attitudes of future business executives towards issues of social responsibility and business ethics. The 455 respondents, who were MBA students during 1985 at one dozen schools from various regions in the United States, were asked to respond to a series of open-ended and closed-ended questions. From the responses to the questions the authors were able to conclude that future executives display considerable sensitivity, though to varying degrees, towards ethical issues in business. (...) Women, in particular, tend to evince strong feelings regarding such issues. (shrink)

Extant business ethics literature available for application to international business demonstrates some variety but no comprehensive principles. While the domains of both international business and business ethics are expanding, they are also becoming increasingly divergent. At the same time, the primacy accorded to the multinational enterprise in both fields ignores the socio-cultural and political embeddedness of economic activities, and multiple agencies in international business (individuals, firms, nations, etc.). Some international business theorists have offered the view that international exchange should be (...) the central building block for theories on international business. In this paper, it is argued that international exchange could be the fundamental unit of analysis for international business ethics as well. The potentially unifying features of exchange norms and ethical principles leads the author to develop some core exchange ethics principles that are tested on three recent international business practices. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...) respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

In this paper, we explore the impact of individualism and collectivism on three basic aspects of ethical decision making - the perception of moral problems, moral reasoning, and behavior. We argue that the inclusion of business practices within the moral domain by the individual depends partly upon individualism and collectivism. We also propose a pluralistic approach to post-conventional moral judgment that includes developmental paths appropriate for individualist and collectivist cultures. Finally, we argue that the link between moral judgment and behavior (...) is related to individualism and collectivism. (shrink)

The cross-cultural survey presented here examines the attitudes towards business ethics of Finnish and American business students from the Southern states. The findings indicate that the differences between the attitudes of these groups are small and essentially linked to the strength of their position. Both see deliberation on moral issues as part of a business manager's job and believe that managers should participate in the solving of social problems. Both Finns and Americans make a distinction between acting legally and ethically, (...) and both endorse cultural relativism. (shrink)

This study presents the findings from aninternational survey of college students whichexamined perceptions and attitudes towarddishonesty in academic and business contexts. Data were collected from undergraduate studentsstudying business and economics in eighttransitional economies of Eastern Europe andCentral Asia and from students in the UnitedStates. The results indicate that academiccheating is a common activity in all of thecountries surveyed. Even though most studentsreported fearing the punishment of beingcaught, substantial numbers of studentsindicated that academic cheating is sociallyacceptable and not ethically wrong. When (...) askedto rate their perceived degree of dishonestywith respect to behavior in an academic settingrelative to analogous behavior in a businesssetting, students in both the United States andthe transitional economies viewed dishonesty ina business context more severely thandishonesty in an academic context. Theevidence also suggests that when compared tostudents in the transitional economies,American students apply a relatively higherstandard of honesty toward behavior in both theacademic and business settings. (shrink)

Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that Canadian accounting (...) students' formulation of an intention to act on a particular ethical dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into the three levels of ethical reasoning identified by Kohlberg's (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation) theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism, and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students. (shrink)

This study was conducted to corroborate findings that females invoke a decision rule that is significantly different from that of their male counterparts when making ethical value judgements. In addition, the study examines whether the same decision rule is used by men and women for all types of ethical situations. The results show that males and females use different decision rules when making ethical evaluations, although there are types of situations where there are no significant differences in decision rules used (...) by men and women. The results do not suggest that any one particular decision rule is used by the majority of either males or females in different types of ethical judgements. There is a greater diversity in decision rules used by females than by males. (shrink)

A sample of 227 business students from the United States and Australia was used to evaluate factors that impact business students' ethical orientation and factors that impact students' perceptions of ethical classroom behaviors. Perceptions of classroom behaviors was considered a surrogate for future perceptions of business behaviors. Independent factors included age, gender, religious orientation, country of origin, personality, and ethical orientation. A number of factors were related to ethical orientation, but only age and religious orientation exhibited much impact upon perceptions (...) of ethical classroom behaviors. (shrink)

This experiment examined the effects of three elements comprising Jones' (1991) moral intensity construct, (social consensus, personal proximity, and magnitude of consequences) in a cross-cultural comparison of ethical decision making within a human resource management (HRM) context. Results indicated social consensus had the most potent effect on judgments of moral concern and judgments of immorality. An analysis of American, Eastern European, and Indonesian responses also indicted socio-cultural differences were moderated by the type of HRM ethical issue. In addition, individual differences (...) in personal ethical ideology (relativism and idealism) varied reliably with moral judgments after controlling for issue characteristics and socio-cultural background. (shrink)

We survey students at two Southern United States universities (one public and one private, religiously affiliated). Using a survey instrument that includes 25 vignettes, we test two important hypotheses: whether ethical attitudes are affected by religiosity (H1) and whether ethical attitudes are affected by courses in ethics, religion or theology (H2). Using a definition of religiosity based on behavior (church attendance), our results indicate that religiosity is a statistically significant predictor of responses in a number of ethical scenarios. In seven (...) of the eight vignettes for which religiosity is significant, the effect is negative, implying that it reduces the acceptability of ethically-charged scenarios. Completion of ethics or religion classes, however, was a significant predictor of ethical attitudes in only two of the 25 vignettes (and in the expected direction). We also find that males and younger respondents appear to be more accepting of the ethically-questionable vignettes. We conclude that factors outside of the educational system may be more influential in shaping responses to ethical vignettes than are ethics and religion courses. (shrink)

This is a comparison of graduate students attitudes in Spain and the United States on the issue of universal versus relativist ethics. The findings show agreement on fundamental universal values across cultures but differences in responses to behavioral ethics within the context of entrepreneurial dilemmas.

The authors argue that the time is ripe for national and corporate leaders to move consciously towards the development of global ethics. This papers presents a model of global ethics, a rationale for the development of global ethics, and the implications of the model for research and practice.

Given the proliferation of research regarding the ethical development of students in general, and business students in particular, it is difficult to draw conclusions from the contradictory results of many studies. In this meta-analysis of empirical studies from 1985 through 1994, the relationships of gender, age and undergraduate major to the ethical attitudes and behavior of business students are analyzed. The results indicate that female students exhibit stronger ethical attitudes than males. The same is also true for older versus younger (...) students. However, the relationship with undergraduate major is still difficult to interpret. (shrink)

This paper explores possible connections between gender and the willingness to engage in unethical business behavior. Two approaches to gender and ethics are presented: the structural approach and the socialization approach. Data from a sample of 213 business school students reveal that men are more than two times as likely as women to engage in actions regarded as unethical but it is also important to note that relatively few would engage in any of these actions with the exception of buying (...) stock with inside information. Fifty percent of the males were willing to buy stock with insider information. Overall, the results support the gender socialization approach. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases (increases) as a country’s Individualism (Uncertainty Avoidance) increases. The analysis also indicates that women scored significantly higher on Paulhus’ Image Management Subscale on an (...) overall basis and for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus’ measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases as a country's Individualism increases. The analysis also indicates that women scored significantly higher on Paulhus' Image Management Subscale on an overall basis and (...) for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus' measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

Although some attention has been devoted to assessing the attitudes and concerns of businesspeople toward ethics, relatively little attention has focused on the attitudes and concerns of tomorrow's business leaders, today's college students. In this investigation a national sample was utilized to study college students' attitudes toward business ethics, with the results being analyzed by academic classification, academic major, and sex. Results of the investigation indicate that college students are currently somewhat concerned about business ethics in general, and that female (...) students in particular are more concerned about ethical issues than are their male counterparts. (shrink)

In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance, are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting comparison because of the extreme differences in their economies and related business development. (...) Our results indicate that respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that Americans substitute egoism for justice, when the behavioral intentions of peers are examined. (shrink)

Peer reporting is a specific form of whistelblowing in which an individual discloses the wrongdoing of a peer. Previous studies have examined situational variables thought to influence a person's decision to report the wrongdoing of a peer. The present study looked at peer reporting from the individual level. Five hypotheses were developed concerning the relationships between (1) religiosity and ethical ideology, (2) ethical ideology and ethical judgments about peer reporting, and (3) ethical judgments and intentions to report peer wrongdoing.Subjects read (...) a vignette concerning academic cheating, and were asked to respond to a question-naire concerning the vignette. Data were analyzed using structural equation methodology. (shrink)