This paper reports on the results from two studies that were conducted eight years apart with different respondents. The studies examined the role of the Mere Exposure Effect on ethical tolerance or acceptability of particular business decisions. The results from Study 1 show there is a significant difference in ethical judgment for 12 out of 16 vignettes between those who have been exposed to such situations compared to those who have not been exposed to them. In those 12 situations, those (...) who have been exposed to such situations adopted a more tolerant stance toward the ethically questionable behavior. The results from Study 2 show there is a significant difference in ethical judgment for 9 out of 16 vignettes between those who have been exposed to such situations compared to those who have not been exposed to them. Again, in those nine situations, those who have been exposed to such situations adopted a more tolerant stance toward the ethically questionable behavior. Interestingly, the 9 situations in Study 2 were 9 of the 12 situations found to be significant in Study 1, and in the same direction, suggesting that we have found consistency in our findings and support for the Mere Exposure Effect. Implications are provided for both higher education and practitioners. (shrink)

This article reports the findings of a survey examining if there are gender and career stage differences between male and female practitioners regarding ethical judgment. The results show that, on average, females adopted a more strict ethical stance than their male counterparts on 7 out of 19 vignettes. Males on the other hand, demonstrated a more ethical stance than their female counterparts on 2 out of 19 vignettes. The results furthermore indicate there is a significant difference in ethical judgment across (...) career stages. Overall, it appears that practitioners in later career stages display higher ethical judgment than practitoners in lower career stages. Implications are provided for both practitioners and academicians. (shrink)

This study draws on Kohlberg''s Cognitive Moral Development Theory and Hofstede''s Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China (...) including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede''s Culture Theory predictions. (shrink)

The present paper compares the ethical perceptions of Americans and Greeks using conjoint analysis. The two samples were presented with 2 scenarios manipulating three factors: gender of the transgressor, organizational status of the transgressor, and the magnitude of the transgression. For each scenario, conventional mean comparisons and conjoint analyses were performed on five ethical measurements. The matrix of means and the relative importances of the American sample were compared with that of the Greek sample. The results showed that Greeks paid (...) more attention to the dollar amount involved and less attention on the organizational status of the transgressor than Americans did. The gender of the transgressor was the least important factor for both samples. The use of relative importance measures derived from conjoint analysis is shown to provide a new dimension in cross-cultural comparisons. (shrink)

While models of business ethics increasingly recognize that ethical behavior varies cross-culturally, scant attention has been given to understanding how culture affects the ethical reasoning process that predicates individuals' ethical actions. To address this gap, this paper illustrates how culture may affect the various components of individuals' ethical reasoning by integrating findings from the cross-cultural management literature with cognitive-developmental perspective. Implications for future research and transnational organizations are discussed.

While models of business ethics increasingly recognize that ethical behavior varies cross-culturally, scant attention has been given to understanding how culture affects the ethical reasoning process that predicates individuals' ethical actions. To address this gap, this paper illustrates how culture may affect the various components of individuals' ethical reasoning by integrating findings from the cross-cultural management literature with cognitive-developmental perspective. Implications for future research and transnational organizations are discussed.

Many international business training programs present a viewpoint of cultural relativism that encourages business people to adapt to the host country's culture. This paper presents an argument that cultural relativism is not always appropriate for business ethics; rather, a code of conduct must be adapted which presents guidelines for core ethical business conduct across cultures. Both moral and economic evidence is provided to support the argument for a universal code of ethics. Also, four steps are presented that will help ensure (...) that company ethical standards are followed internationally. (shrink)

As businesses become more global, the opportunities for employees to work with individuals from different cultures increase. Research in cross-cultural interactions has increased in response to such changes. This research study considers employee attitudes and perceived organizational support for the use of deception within the work environment. In this study, two types of deception have been considered; deception for personal gain and deception for the organization's benefit. The reported likelihood for committing these two types of deception for United States and (...) Israeli employees was gathered. The results indicate that United States employees are more likely to deceive others for personal gain than the Israeli employees. In addition, the results indicate that United States employees were more likely to perceive organizational support for the use of deception for personal gain than were the Israeli employees. No differences between the two samples were found for personal or organizational support for deception for the organization's benefit. Differences are explained using Hofstede's (1991) theory of international cultures. (shrink)

Managers throughout the world regularly face ethical dilemmas that have important, and perhaps complex, professional and personal implications. Further, societal consequences of decisions made can be far-reaching. In this study, 210 financial services managers from Australia, Chile, Ecuador and the United States were queried about their ethical beliefs when faced with four diverse dilemmas. In addition, the situational context was altered so the respondent viewed each dilemma from a top management position and from a position of economic hardship. Results suggest (...) a complex interaction of situation, culture and issue when individuals make ethical judgments. Specifically, Chileans were found to have different beliefs about sex discrimination and child labor dilemmas when compared to their colleagues from the other three nations. Chileans and Australians also disagreed on the bribery dilemma. Anglo managers were more likely than Latin American managers to change their ethical responses when the situation was altered. For multinational firms interested in maintaining healthy ethical climates, the findings suggest that culturally contingent ethical guidelines, or policies adapted to the local customs, must be considered. Further, managers must remain aware of issues related to specific situations, both internal and external, that would cause subordinates to alter their moral judgment. (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)

This research focuses on the similarities and differences in the cognitive moral development of business professionals and graduate business students in two countries, India and the United States. Factors that potentially influence cognitive moral development, namely, culture, education, sex and gender are analyzed and discussed. Implications for ethics education in graduate business schools and professional associations are considered. Future research on the cognitive moral development of graduate business students and business professionals is recommended.

This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

This paper examines the impact of the level of economic development, income inequality, and five cultural variables on the rate of software piracy at the country level. The study finds that software piracy is significantly correlated to GNP per capita, income inequality, and individualism. Implications for anti-piracy programs and suggestions for future research are developed.

This paper presents the findings of a study of purchasing and supply management professionals in India conducted to identify the key ethical issues they face in carrying out their work related responsibilities as well as to determine the extent to which various factors appear to be helpful or to present challenges to their efforts to act ethically in the course of their work. The Indian findings are then compared to those for studies conducted among purchasing and supply management professionals in (...) the United States, United Kingdom and Canada. Key findings for the four studies are summarized and implications for business and the professions are presented. (shrink)

In this comparative survey of 126 Brazilian and U.S. business professionals, we explore the effect of national culture on ethical decision-making within the context of business. Using Reidenbach and Robin''s (1988) multi-criteria ethics instrument, we examined how these two countries'' differences on Hofstede''s individualism/collectivism dimension are related to the manner in which business practitioners make ethical decisions. Our results indicate that Brazilians and Americans evaluate the ethical content of actions or decisions differently when applying utilitarian criteria. By contrast, business people (...) from both countries do not differ significantly when they use egoistic criteria in evaluating the ethical nature of business decisions. (shrink)