Business Ethics: A European Review Volume 19 Number 2 April 2010

Ethical perception: are differences between ethnic groups situation dependent?
Jo Ann Ho
Graduate School of Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia

This study was conducted to determine how culture influences the ethical perception of managers. Most studies conducted so far have only stated similarities and differences in ethical perception between cultural or ethnic groups and little attention has been paid towards understanding how cultural values influence the ethnic groups' ethical perception. Moreover, most empirical research in this area has focused on moral judgement, moral decision making and action, with limited empirical work in the area of ethical perception. A total of 22 interviews were conducted and the questionnaire survey yielded 272 managerial responses. Three implications were obtained based on the findings of the study. The first implication is that differences in ethical perception can exist when one culture attributes moral significance to something that another culture does not. The results of the study also suggest that similarities in ethical perception can occur when a situation is viewed as an accepted and institutionalised part of doing business. Finally, the findings of the study also show that the influence of culture on ethical perception varied according to the different types of scenarios.

Hunt & Vitell (1986), the Person-Situation Interactionist Various theoretical models model of Trevino (1986), the have been proposed in an Contingency Framework of effort to explain and predict Ferrell & Gresham (1985), the the process by which a Synthesis of Ethical Decision manager makes an ethical Models for Marketing proposed decision. There is the General 154 by Ferrell et al. (1989) and the © 2010 The Author Theory of Marketing Ethics of Moral Intensity model of Jones Journal compilation © 2010 Blackwell Publishing Ltd., 9600 Garsington Road,
Introduction
Oxford, OX4 2DQ, UK and 350 Main St, Malden, MA 02148, USA

(1991). Each of these frameworks has contributed significantly to the understanding of ethical behaviour in business. Generally, all these models suggest that a multitude of individual (personal), organisational and societal factors influence ethical/unethical decision making. Although a large number of studies have been conducted to determine the influence of the various variables posited by these models, most of these studies have concentrated on individual factors such as gender, age, education and level of cognitive development or social or organisational characteristics (e.g. influence of peer groups, ethical climate, significant others, codes of ethics, rewards and sanctions) (Frey 2000, Loe et al. 2000). There is still limited empirical research on how culture affects the ethical reasoning process or the identification of an ethical dilemma (Kavali et al. 2001, Thorne & Saunders 2002). It is generally agreed that different cultural backgrounds lead to different ways of perceiving the world and that cultural differences affect both the individual's identification of an ethical problem (Kavali et al. 2001) and the individual's ethical reasoning (McDonald 2000, Thorne & Saunders 2002). Some studies have
doi: 10.1111/j. 1467-8608.2010.01583.X

shown that diverse cultures differ in their sensitivity to ethical situations (Cohen et al. 1992, Singhapakdi et al. 1994), perceptions (McDonald & Zepp 1988, Dubinsky & Loken 1989, Allmon et al. 1997, Lin 1999, Loe et al. 2000, Hay et al. 2001, Marta et al. 2003), ethical values and ethical behaviours (Becker & Fritzsche 1987, Izraeli 1988, Lysonski & Gaidis 1991, Husted et al. 1996). Culture can influence ethical perception because different cultural backgrounds are likely to produce different values, which can lead to differences in whether an issue is identified as an ethical dilemma (Srnka 2004). When one deliberates about culture, one of the dimensions used to capture the meaning of culture is values. Values, the central tenets of a society's culture, have been defined as what is explicitly or implicitly desirable to an individual or a group and that influence the selection of behaviour from available modes, means and ends of action (Kluck- hohn & Strodtbeck 1961). Hofstede (1991) sees values as broad feelings, often unconscious and not discussable, about what is good and what is evil, clean or dirty, beautiful or ugly, normal or abnormal, natural or unnatural, logical or paradoxical, decent or indecent. He further states that these feelings are present in the majority of the members of the culture. As values serve as the criteria for determining what is good and bad, for choosing

Business Ethics: A European Review Volume 19 Number 2 April 2010

© 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

between available alternatives, they can have a huge influence on the way we think, behave and relate to people and perform our daily tasks. Values affect a person's priorities and attitudes and hence influence the form of behaviour expected and considered appropriate in any given situation (Elashmawi & Harris 1984). According to Rokeach (1979), values are the learned mental programming that results from living within, and experiencing, a cultural setting and as such it is reasonable to assume that different cultures hold fairly different norms and values. Each culture will have its own value system (Richter & Barnum 1994, Christie et al. 2003) and 'contrasting cultures of different societies produce different expectations and become expressed in dissimilar ethical standards of those societies' (Bartels 1967: 23). Hence, values can be used to differentiate one culture from another and to explain crosscultural differences in behaviour (Tamam et al. 1996, Loe et al. 2000). To determine the influence of culture on ethical perception, the study was conducted in Malaysia. Malaysia was chosen for this study because of its distinctly diverse cultural values among the Malays, Chinese and Indians. Previous research on Malaysians has found that there exist some differences between the Malays, Chinese and Indians (Md. Zabid et al. 1997, Asma & Lim 2001). For example, the

Malays believe that one's destiny lies ultimately with Allah (Maniam 1986, Storz 1999) and the Indians believe in karma, which influences them to think that they have no control over the outcomes and events in their life (Palazzo 2002). Both these groups may be categorised as having an external locus of control. However, the Chinese, who tend to believe that success can only be achieved through one's hard work, diligence and perseverance (Asma 1996), may be categorised as having an internal locus of control. Differences between the three ethnic groups were also found in terms of their obedience to authority, face orientation and relationship orientation (Md. Zabid et al. 1997, Asma & Lim 2001). The purpose of this research is to determine how cultural values influence ethical perception. Meaningful comparisons across cultures can only be conducted if the ethnic groups under study have been exposed to the same social, legal and political environment. The differences/similarities can then be attributed to cultural influences. The multicultural society of Malaysia makes it an ideal setting for this study. In addition, the Malaysian Chinese and Indian communities have been there for hundreds of years (Faaland et al. 2003)and as such would have been exposed to the same environmental influences as the Malays. This study adds to previous

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Third. their main objective is to state the similarities and differences between the cultures under study (Christie et al. 2003). many business ethics researchers still look at culture as a single variable (Christie et al. 2004). this dimension has been taken for granted and has hampered the development of other cultural constructs (Matsumoto 2004). the researcher will operationalise culture as cultural identity differences among the three main ethnic groups in Malaysia (the Malays.g.studies in three ways. very little work has been carried out to test this relationship (Armstrong 1996). For example. operational form of culture (Robertson & Fadil 1999). This view is supported by McDonald (2000). face orientation and relationship orientation.. Second. The use of the name culture as a substitute for the explanations of the cultural variables that account for a particular phenomenon has been termed the 'onomastic fallacy' (Georgas et al. Cohen & Pant 1995. Loe et al. First. obedience to authority. Matsumoto (2004) further states that there are other important dimensions along which cultures differ. Lin 1999. Chinese and Indians).g. Most empirical cross-cultural studies are more descriptive in nature. Although social psychologists have long concentrated on a more applicable. Tsui & Windsor 2001. 1999. although much research has been conducted to show that individuals from diverse cultures differ in their sensitivity to ethical situations (e. Although the emergence of the I-C concept has been important for cross-cultural research and theory. most studies examining the culture-ethics relationship have used Hofstede's cultural dimensions. Therefore. Shweder 1982. Armstrong 1996. Jeffrey et al. 2003. who also urged researchers to compile their own cultural dimensions relevant to the constructs they are studying. 2003). Hofstede's individualism/collectivism (I-C) dimension has been used in various empirical studies to explain cultural differences in ethical perception (e. Young & Franke 2000. these comparative results are most often presented as cultural but the reported differences attributed to culture are really due to national or situational exigencies (McDonald 2000). Christie et al. 2003) that does not allow cultural variations and complexities to be encoded (Kim et al. this study departs from Hofstede's cultural dimensions and operationalises culture into six different dimensions of locus of control. 1994. money orientation. while most theorists posit a relationship between the cultural environment and ethical perceptions. These studies have treated culture as just one of the independent variables . religiosity. To address the limitations associated with the use of nation as a surrogate for culture. Marta et al. Teoh et al. 2000).

Finally. Theory and research into moral awareness have received the least attention (O'Fal. while Hunt & Vitell (1986) termed it as Perceived Ethical Problem in their model. Because degree is a relative term.Business Ethics: A European Review Volume 19 Number 2 April 2010 influencing one's ethical attitudes and behaviour (Christie et al. 2003) and they do not tell us how culture influences ethical attitudes and behaviour (Vitell et al.lon & Butterfield 2005). welfare or expectation of other people' (Rest 1986: 5). Wyld et al. to refer to the first stage in the various ethical decisionmaking models. Jones (1991) referred to this first step in his ethical decision-making model as Moral Issue Recognition. Ethical perception in this study refers to the degree to which an individual is able to recognise an issue as a moral one. It is unlikely that individuals could act ethically in a wide variety of situations without the ethical perception that allows them to recognise a situation as one requiring ethical consideration in the first place (Dutton & Duncan 1987. (2000). The sample used in this study is relatively comprehensive . an individual's ethical perception may vary from another individual's ethical perception. moral intent and moral behaviour. or expectations of the self or others in a fashion that may conflict with one or more ethical standards' (Butterfield et al. Fowers 2003). By 'unpackaging' culture into different dimensions. previous studies on ethical beliefs conducted on practising managers and professionals as a sample have mostly concentrated on marketing managers (Randall & Gibson 1990) or student samples (O'Fallon & Butterfield 2005). Hence.it covers managers in various industries and the sample size is . 2000: 982). Moral awareness represents the first step in Rest's ethical decisionmaking model and is defined as an individual's recognition 'that he/ she could do something that would affect the interests. 1993). 1994. insights into why differences in culture would result in differing ethical perception can be better understood. welfare. Fourth. who defined moral awareness as 'a person's recognition that his/her potential decision or action could affect the interests. While different terms have been used 158 © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. this study seeks to contribute to research on this critical first step in the ethical decision-making process by examining how cultural values can influence an individual's ethical perception. it cannot be argued that this stage is the catalyst driving the entire ethical decisionmaking process. A similar definition was provided by Butterfield et al. empirical research to date has mostly focused on moral judgement. It is a personal characteristic where some people are quite simply more ethically sensitive than others (Hunt & Vitell 1986).

The main purpose of this study is to examine how the various components of culture affect the perception of ethical dilemmas. According to Ferrell et al.relatively large. It involves imaginatively constructing possible scenarios. selling defective products. how do cultural values influence an individual's ethical perception? This research will investigate the influence of cultural values on Malaysian managers' ethical perception by examining the differences in the responses of the managers from the different ethnic groups on specific issues related to gift-giving. 'how managers recognise ethical dilemmas or know when ethical issues are present is a critical matter'. He includes in perception 'anything contributing to or encompassed within the agent's take on the situation his salience-perception . Ethical perception was also an important variable in Ferrell et al. Rest (1994: 23) states that moral sensitivity is the awareness of how our actions affect other people. thereby increasing the generalisability of the results. Hence. Blum (1991) is of the opinion that ethical perception is a more complex state than these other definitions imply. More specifically. environmental pollution. Literature review Ethical perception Ethical perception plays a crucial role in the ethical decision-making process because the process begins with an individual's recognition that a decision situation has an ethical content. (1989: 61). 2006). However. perception according to Blum includes not only the way in which people perceive particular situations but also their ability to recognise the morally significant components as moral situations (VanSandt et al. If an issue is not recognised as ethically intensive.'s (1989) 'Synthesis of ethical decision models for marketing'. wealth accumulation. This is similar to the Perceived Ethical Problem component in Hunt & Vitell's (1986) General Theory of Marketing Ethics. long prayer times and to curry favour with the superior to obtain a promotion. ethical perception 'is the relative awareness or recognition of the 'ethical dimensions' within an ethical situation'. including >200 managerial respondents altogether. and knowing cause-consequence chains of events in the real world. According to Wittmer (2000: 185).prior to his deliberating about what to do' (Blum 1991: 707). it involves empathy and role-taking skills. It involves being aware of different possible lines of action and how each line of action could affect the parties concerned. then there is no need to consider it in an ethically comprehensive manner because individuals would not engage in the ethical decision- .

This stresses that culture is (a) a collective. Kroeber & Kluckhohn (1952: 181) defined culture as 'patterned ways of thinking. culture is not a given but is created daily through interactions between individuals and their surroundings. which are handed down from one generation to the next generation through the means of language and imitation'. 2001). where it influences their behaviour. observed and described. Another definition of culture was provided by Hofstede. (2) the distinction between. acquired and transmitted mainly by symbols . 2001). . From a 'social construction' perspective (Misra & Gergen 1993). (and may) on the one hand. For this reason. The basic elements of this definition suggest several critical features of culture: (1) the importance of symbols. Barnouw (1963: 4) conceptualises culture as 'a way of life of a group of people. the configuration of all the more or less stereotyped patterns of learned behaviour. feeling and reacting. and experienced' (Miller 1997: 103). be considered as products of action. The resolution of the issue in such instances would be made on the basis of non-ethical considerations such as the economic aspects of the decision or the impact on the individual's career (Street et al. (b) culture was a shared way of life of a group of socially interacting people. (3) the historical influence on contemporary events and their meaning. Street et al. created. but 'as an intersubjective reality through which worlds are known. and (c) common to some but not all people. 1998: 1104). (b) not directly visible but manifested in behaviours. conditioning elements of future actions'.Business Ethics: A European Review Volume 19 Number 2 April 2010 making process if they are not aware of the moral aspect of the issue (Jones 1991). Cultural psychologists emphasise this constructive characteristic of culture and place culture not outside individuals. and (c) culture was transmitted from generation to generation by the processes of enculturation and socialisation (Segall et al. on the other. . attribute. and (4) the dual nature of culture as a template for and a consequence of behaviour (Jones 2002). not individual. Culture Earlier conceptions of culture included the views that (a) culture was 'out there' to be studied. the initial step of recognising the moral issue is of paramount importance in the ethical decision-making process (Jones 1991. who defined culture as the 'collective programming of the mind that distinguishes one group or category of people © 2010 The Author from another' (Hofstede & 160 McCrae 2004: 58). but dual validity of implicit meaning and explicit behaviour. . Journal compilation © 2010 Blackwell Publishing Ltd.

However. 314). all countries under state socialism' (p. uncertainty avoidance. One of the most influential works of this type is by Hofstede (1980. masculinity/feminism and Confucianism Dynamism. Leung 1988. attitudes and personality variables (Triandis 1978).g. power distance. Schwartz 1994). Hofstede (1980. multidimensional structure rather than as a simple categorical variable' and to array cultures along interpretable dimensions (Schwartz 1994: 85). the usefulness of culture as an explanatory variable depends on our ability to 'unpackage' the culture concept (Whiting 1976. Unless the sample of nations studied is a reasonable representation of the full heterogeneity of cultures. It has been used extensively in comparing national cultures (Christie et al. . because the relevant questions simply were not asked'. Lynn & Martin 1975. 1997). different dimensions may emerge in culture-level analyses of different samples of nations (Hofstede 1980: 90). Hofstede (1980: 313314) recognised that his four dimensions were not necessarily exhaustive and 'there may be other dimensions related to equally fundamental problems of mankind which were not found . Cultural dimensions are important because they explain what it is about a cultural group that has an effect on the source model (Brett et al. Empirical evidence of cultural variation in ethical perception The models developed by Ferrell & Gresham (1985) and Hunt & Vitell (1986. norms. Rohner 1984).Cultural dimensions Because culture is an abstraction (Groeschl & Doherty 2000. the best way to do this is to view culture as a 'complex. According to Clark (1987: 461). for example. excluding. Sondergaard 1994). Cattell et al. 2003) and has been repeatedly validated over time in dozens of countries (Bond & Hwang 1986. . Differences in the locations of cultures along these dimensions can then be used to explain differences between cultures in their distributions of behaviour patterns. 1979. Hofstede's work shows the way towards 'unpacking' the cultural concept into a set of interpretable dimensions on which nations and cultures can be compared (Schwartz 1994). He recognised that adding other nations might affect the dimensions that emerge. 1993) have identified the cultural environment as one of the . 1991). 1991) identified five dimensions of culture: individualism/collectivism. Christie et al. A second limitation noted by Hofstede is that his dimensions were 'based on one specific set of 40 modern nations. Studies that have identified dimensions of cultures have been reported (e. 2003). Trompenaars 1993.

Lin 1999. Marta et al. 2002. (1999) compared the ethical perception of Australian and Indonesian accounting students and concluded from their study that cultural background was more important than gender or ethical education in explaining variations in ethical perceptions. Similarly. This means that individuals from different countries. who also found national culture to be a more important variable than gender. Dolecheck & Dolecheck (1987) compared the ethical perceptions and attitudes of managers in Hong Kong and the United States. 1997. (2003). However. This finding was supported by Hay et al. Lee (1981) compared the ethical beliefs between British and Chinese managers in Hong Kong and found no differences in their ethical standards in marketing practices. Karande et al. Teoh et al. There are also significant research results that support that the cultural environment has a major impact on the ethical perception of individuals (e. 2003).g. Australian 162 . (2001) concluded from their study that there were cultural differences between national groups and that differences in ethical values and beliefs are a reflection of these differences. who examined the ethical attitudes of Indian. (2001). national culture has a greater effect on the perception of ethical problems than mode of market entry and industry type. Several studies have not supported the hypothesis that there are differences in ethical perception across cultures. not all empirical studies have confirmed the influence of culture on an individual's ethical perceptions. Their study showed that there were differences in the responses between the two groups in seven out of the eight ethical situations. Teoh et al. McDonald & Kan 1997. Significant differences in the ethical attitudes across national cultures were also found in a study by Christie et al. nations or wider cultural areas will differ with respect to whether a dilemma is perceived as an ethical/unethical dilemma (Malhotra & Miller 1998. Hay et al. Honeycutt et al. Becker & Fritzsche 1987. factors that can influence the ethical decision-making process. Singhapakdi et al. Allmon et al. Korean and US managers. The findings of their study reaffirmed previous research that culture has a strong influence on the ethical attitudes of business managers. Okleshen & Hoyt 1996. 1995. ethics education and formal computer education in influencing the ethical perception of UK/Irish and Malaysian students. 1999. 2003). Marta et al. Nyaw & Ng 1994. Questionnaire studies comparing ethics-related attitudes among students from the United States vs. students from the United Kingdom (Whipple & Swords 1992) and South African vs. According to Armstrong & Sweeney (1994).Business Ethics: A European Review Volume 19 Number 2 April 2010 © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 2002.

irrespective of cultures. social psychologists have long concentrated on a more applicable. All the managers interviewed had a minimum of 5 years of management experience. are becoming increasingly homogeneous due to globalisation in business (Kelley & Elm 2003). 19 respondents were male and three were female. Of those managers interviewed. crosscultural research comparisons conducted using culture as a single datum do not allow cultural variation and complexities to be encoded and thus such comparisons could lead to myopic conclusions (Kim et al.managers (Abratt et al. accounting and finance. Research method The data collection for this study was conducted in two stages. operations. Similarities were also found between US and Australian students regarding perceptions of acceptable behaviours in a study conducted by Stevenson & Bodkin (1998). Many cross-cultural studies in business ethics research are still descriptive in nature. several managers had 10 or more years of experience. while Phase Two consisted of piloting and conducting the actual survey. Vitell et al. operational form of culture (Robertson & Fadil 1999). whereby they merely state differences or similarities between cultures (Negandhi 1983. human resource management. The positions of managers interviewed included sales and marketing. The profile of the managers interviewed is shown in Table 1. production. 1993. 1998). purchasing. project management. Phase One of the data collection stage involved conducting semi-structured interviews to identify the main cultural values influencing managers' ethical perceptions. McDonald 2000. public relations and managing directorship . marketing research. Christie et al. These studies seem to support a convergent hypothesis that individuals. 1994). A total of 22 managers and five academics were interviewed. Although business ethics researchers have looked at culture as a single independent variable influencing ethical attitudes and behaviour (Christie et al. 2003). The contacts for the academics were obtained through third parties. The managers chosen for the interviews were identified through trade directories. 2003). Because culture is too diffuse a concept (Segall et al. 1992) also found no significant differences. Phase One: identification of cultural values Twenty-two managers and five academics were interviewed to determine the cultural values that influence their ethical perception. through personal introductions from managers and from contacts.

164 . © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. The managers interviewed represented 13 different organisations.Business Ethics: A European Review Volume 19 Number 2 April 2010 positions.

A qualitative analysis was conducted to identify the most relevant cultural values influencing the individual's ethical perceptions.respect Tact/indirectness Sensitivity to feelings Politeness Relationship oriented Apologetic Harmony Loyalty Formalities Accommodating Trustworthiness/ sincerity Teamwork Compliance Hierarchy/ obedienc e Non- . According to Brett et al.Table 1: Composition of the interview respondents (managers) 14 7 1 22 7 0 0 7 5 4 0 9 2 3 1 6 Respondent' s position in the company ranging in size from mediumsized proprietary companies to large public-listed organisations and multinationals. it would also be useful to consider the cultural profiles of all the cultural groups in which the model is to be tested (Brett et al. The managers were asked the following question: 'What cultural values do you think play an important role in influencing an individual's ethical perception?' Statements such as 'My manager's Malay values Respect for elders Spirituality/faith in God Humility Face/self. The taped interviews were transcribed and subjected to a systematic. Of the five academics that were interviewed. Where the interviews were not taped. The researcher read the transcriptions and coded the text into categories based on the list of Malaysian ethnic values (as shown in Table 2) by Asma (1992a) and McLaren & Rashid (2002). Managing Director Total Seventeen India n of the interviews were tape recorded. 1997). All the academics interviewed Manager Senior Numbe were Manager r male. verifiable analysis of themes and ideas. researchers may consult prior research on the focal group to construct its cultural profile. The cultural profile used for this study is based on the cultural profiles created by Asma (1992a) and McLaren & Rashid (2002). contemporaneous notes were made by the researchers. (1997). three were Nationality Indian and two Malay were Chinese Chinese. when prior research linking the culture of a particular focal group to the variables in the model is lacking. while five of the respondents declined to have their interviews taped. As this research looks at the ethical perception of three ethnic groups.

© 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 166 .Business Ethics: A European Review Volume 19 Number 2 April 2010 confrontation a l Table 2: Cultural values of the Malay. Chinese and Indians in Malaysia Chinese Indian values values Hard work/ diligence Success Pragmatism Perseverance Wealth/prosperit y/ money Face Harmony Family oriented Risk taking/ gambling Position Filial piety Entrepreneurshi p Fear of God Sense of belonging Brotherhood Family Hard work Filial piety Karma Champion of causes Loyalty Face Harmony Modesty Fairness Sources: Asma (1992a) and McLaren & Rashid (2002).

restrain their desires by detaching themselves from objects Cultures can also be classified according to where their responsibilities lie for the welfare of others. while some cultures emphasise hierarchical relationships Some cultures believe it is important to recognise that the basis of establishing contacts Cultural values classified 1.Locus of control 2. statements such as 'How I react to an ethical dilemma depends on the situation'. and 'There is no single value that I can think of which influences me. During the coding process.Loyalty 1.Brotherhoo d 1. 'I would say that it is my own values . statements such as 'To me. for example. holistic 1. Wealth/ prosperity/ money 1. Subjugation to nature involves the belief that nothing can be done to control nature and that fate must be accepted. On the other hand.Relationsh ip oriented 2.Compliance 2.Table 3: Cultural dimensions identified Value orienta tion Concept of shame Description Relatio nship with nature Activity orientati on Relation al orientati on Man's relation ship with other people Some cultures are subjugated to their environment in harmony or dominance. Some cultures. on the other hand.Sensitivity to feelings 2. Mastery over nature involves the perspective that all natural forces can be overcome and/or put to use by humans Some cultures emphasise accomplishments and seek immediate gratification for desires. fall under the cultural value of 'Hierarchy/obedience'.views would play an important role in influencing my ethical beliefs' and 'My ethical perception is influenced to a certain extent on what my superior's views on the issues are' would.not the environment or the situation'.Spirituality / faith in God 2. I am sometimes influenced by interpersonal relationships' and 'There are times I am willing to sacrifice a little bit of moral values for people I know' would be classified under 'Relationship oriented'.Fear of God 1.Karma Secular vs.Face/selfrespect .Hierarchy/ obedience 3. Some groups only emphasise care for themselves.

Business Ethics: A European Review Volume 19 Number 2 April 2010

with others is to initially cultivate good and friendly relations hips with others. But in other cultures, individu als would prefer to

focus on the task with a need to be friends with the other party Some cultures believe there has to be a separation of the state from religion and therefore promote a secular approach to development. But in some cultures, it is important to incorporate a more holistic approach that combines both religious and material dimensions in one's outlook towards life In certain cultures, members are driven by a sense of shame as they are expected to demonstrate an acute sense of social sensitivity towards others in the group

Sources: Asma (1996) and Kluckhohn & Strodtbeck (1961).

and sometime s the ''signs'' are all there on what action I should take when faced with an ethical issue' could not be categorise d into any of the cultural
© 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

values in Table 2. These statement s were categorise d under a new value called 'Locus of control'. Locus of control refers to individuals ' beliefs regarding the degree of

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control they typically have over outcomes and events in life (Terpestra et al. 1991) and as such was thought to reflect the value identified by these statement s. The researche r coded all the cultural values identified by the interviewe es and this process yielded 12 cultural values. The 12 cultural values were then grouped into the framework for studying cultural difference

s by Kluckhohn & Strodtbec k (1961) and Asma (1992b, 1996). Asma had identified several key elements on how Malaysian s may vary. From Kluckhohn & Strodtbec k's (1961) framework , the researche r considere d the dimension s of Relationship with Nature, Activity Orientatio n and Relational Orientatio n. The dimension s used from Asma's framework were Man's

Business Ethics: A European Review Volume 19 Number 2 April 2010

Relationsh ip with Other People, Secular vs. Holistic and Concept of Shame and Guilt. Table 3 shows the descriptio n for each of the categories chosen and the cultural value(s) classified under each value orientatio n. As not all of the 12 cultural values identified during the coding process were used in the study, the above framework s provided the researche r with a systema-

tic approach of reducing the cultural values. Although there were other elements in Kluckhohn and Strodtbec k's framework for example 'Time Orientatio n' and 'Human Nature' these elements were not chosen because the cultural values identified from the coding of the interviews did not fall into those dimension s. This indicates that these

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Respect.Table4: Definition of each cultural value Refers to individuals' beliefs regarding the degree of control they typically have over outcomes and events in life Refers to the importance one attaches to financial rewards Refers to the importance an individual attaches to following the directives of their immediate boss Refers to the strength of the individual's religious beliefs and not to the individual's religious affiliations Refers to the importance an individual attaches to maintaining a person's dignity. For example. Asma's 'Differences in Status and Power' was similar to Kluckhohn and Strodtbeck's 'Relational Orientation'. This was done by taking the cultural value most quoted by the managers during the interviews. Spirituality/Faith in God and Face/Self. self-respect and prestige by not embarrassing or humiliating him in front of others Refers to the importance an individual attaches to the cultivation of special relationships or connections Locus of control Money orientation Obedience to authority Religiosity Face orientation Relationship orientation dimensions did not influence the managers' ethical perception. 'Spirituality/Faith in God' was renamed 'Religiosity' and 'Face/Self-Respect' . Some of these cultural values were later renamed to better reflect the values identified by the managers during the interviews. one approach to selecting relevant cultural dimensions is to consider prior evidence of relationships between the cultural dimensions and the model variables. the cultural values identified from this method were Harmony with the Environment. 'Hierarchy/Obedience' was changed to 'Obedience to Authority'. Next. According to Brett et al. Therefore. For example. The researcher then chose one cultural value from each of the categories identified in Table 3. Wealth/Money/ Prosperity. (1997). 'Wealth/Money/Prosperity ' was renamed 'Money Orientation'. Relationship Orientation. the researcher counted the number of times each cultural value was mentioned by the managers. The researcher also considered other elements of Asma's framework but did not include them because of redundancy with those selected from Kluckhohn & Strodtbeck's (1961) framework. Hierarchy/Obedience.

containing the cover letter. Religiosity. the Federation of Malaysian Manufacturers (FMM) and the American Malaysian Chamber of Commerce served as the sampling frame for this research. Face Orientation and Relationship Orientation (Table 4). As anonymity is particularly important when the research involves sensitive areas such as ethics (Randall & Fernandes 1991). 350 from FMM and 80 companies from the American Malaysian Chamber of Commerce. a copy of the questionnaire and a selfaddressed stamped envelope was mailed to these managers. Obedience to Authority. Therefore. the cultural values included in this study are Locus of Control. Two managers from each company were contacted and a survey packet © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. From each membership list. Money Orientation.up telephone calls were made to the managers who had not returned the questionnaires in order to encourage participation. Sample selection The membership lists of the Malay Chamber of Commerce. 120 companies from ACCIM. 100 companies from MAICCI. preliminary notification can increase the sample sizes. Therefore. one in every five companies was selected. the Indian Chamber of Commerce and Industry (MAICCI). Before sending out the questionnaire packs. a total of 1. This resulted in 100 companies being selected from the membership list of the Malay Chamber of Commerce. 172 . According to McDonald (2000).Business Ethics: A European Review Volume 19 Number 2 April 2010 Phase Two: questionnaire survey was incorporated into 'Face Orientation'.500 questionnaires were sent out to the companies. the managers were contacted to explain the purpose of the study and to increase the participation rates. the Associated Chinese Chamber of Commerce and Industry of Malaysia (ACCIM). The managers were given three weeks to complete and return the questionnaires. Follow.

Development of the questionnaire The questionnaire consisted of four parts.no identifying data were obtained on the respondents. religiosity. The first part of the questionnaire consisted of six scenarios. selling defective products. environmental pollution. The attitude scales for this research were based on two sources.son (1989). obedience-toauthority. Immediately after reading each scenario. Apart from using the quantitative measures. Nyaw & Ng (1994) and Radtke (2000). The second part of the questionnaire consisted of questions to measure the cultural values (locus of control. while the researcher added the scenario pertaining to long prayer times. the . Follow-up calls were made to the managers again 2 weeks after the mailing of the questionnaires to remind them to complete and return the questionnaires. Respondents were assured of their confidentiality. The respondents reported their level of agreement or disagreement with ten statements after each scenario on a seven-point scale (1 = 'strongly agree' to 7 = 'strongly disagree'). long prayer times and to curry favour with the superior to obtain a promotion. Locus of control was measured using MacDonald & Tseng's (1971) 11-item internal/external orientation scale. including the reporting of data in summary form. wealth accumulation. These scenarios related to ethical issues concerning gift-giving. religiosity was measured using the I-Revised Scale developed by Gorsuch & McPher. which is an ethical issue of particular concern in Malaysia. the research instrument also included a qualitative measure to determine the ethical sensitivity of the sample. face orientation and relationship orientation). respondents were asked to write down the issues that the respondents considered as important in the scenario. The scenarios were adapted from several studies including Okleshen & Hoyt (1996). money orientation. The purpose of this qualitative question was to measure the respondent's level of awareness of ethical issues in the scenarios.

The 10 questions selected for this study were randomly selected from the 33 items and respondents endorsed © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. the item on a seven-point Likert scale (where 1 = strongly agree and 7 = strongly disagree). In the third part of the questionnaire. the managers and academics concluded that the vignettes were clear and realistic.Business Ethics: A European Review Volume 19 Number 2 April 2010 relationship orientation scale was adapted from a study by Ang (2000) and the money orientation scale was based on the scale developed by Tang & Gilbert (1995). The final part of the questionnaire was the demographic section. which included information on gender. The actual pilot study was 174 . age. The questionnaire was administered in English because English is a wellunderstood language in Malaysia. For each attitude statement. the respondents were asked to indicate their level of agreement or disagreement on a seven-point Likert scale that ranged from 1 (strongly agree) to 7 (strongly disagree). respectively). They were asked to review the 12 vignettes in terms of realism and plausibility as well as to identify the types of ethical dilemmas represented in each scenario. particularly in the business setting. the researcher distributed the questionnaire to five Malaysian managers and two academics in a local university in Malaysia (from cross-cultural business research and accounting studies. ethnic group and other socio-demographic variables. This measure was included to determine whether the respondents were simply trying to 'look good' instead of answering frankly about the ethical statements. a cutdown version consisting of 10 randomly selected items from Crowne and Marlowe's original Social Desirability Scale was included to measure social desirability bias. The measurements for face orientation and obedience to authority were developed by the researcher based on readings of Asma (1996). Based on their review. Ang & Leong (2000) and from the interview data. They were also asked to suggest how the vignettes could be improved. Pretesting Before the actual pilot test was conducted.

2 12.3 Years of working experience I-5 155.3 31-40 years old 113 41.3 Religion 77 93 35 51 28.7 Bachelor's degree/professional 128 47.8 Gender 195 77 28. The six dimensions demonstrated satisfactory levels of reliability.1 Director 26 9.9 characteristics 71.5 Highest education level Secondary school (equivalent) 27 9.2 Designation Vice president 1 0.1 Doctorate degree 6 2.2 16-20 4215.8 characteristics of the 272 respondents and their organisations based on information gathered from the questionnaires. after the data-cleaning process.5 6-10 51 18.4 Chief executive officer 14 5.9 Diploma/advanced diploma 40 14. questionnaires that were completed by incorrect respondent groups (i.3 55.3 34. However.1 Industrial sector Manufacturing 139 51.e. in various organisations and industries located in Selangor. Table 6 summarises the reliability scores for each of the cultural dimensions.8 II-15 7427.6 41-50 years 97 35.1 Services 114 41. constituting a response rate of 21. although the a coefficient for Face Orientation was slightly low.5 Age 30 years and below 28 10.9 18. Results and discussion Own beliefs A total of 323 questionnaires were completed and returned. given the few items and the exploratory nature of this construct.1 qualifications Masters degree 71 26. a usable response rate of 18. Malaysia.1%. The final analysis consisted of 272 usable questionnaires. the a renders the scale reliable for further analysis (Nunnally 15 5.9 Construction and engineering 19 7.7 28. nonmanagers) or had missing data had to be excluded from the analysis.6 Manager 222 81.0 . from the three ethnic groups.4 >20 9033. However.5%. Table 5 summarises the Table5: Salient characteristics of the respondents ( N = 272 respondents) Salient Frequency % Ethnic distribution Malay Chinese Indian Male Female Islam Buddhist Hindu Christian 77 152 43 15.6 Assistant manager 9 3.7 51 years and above 34 12.then carried out on 20 Malaysian managers.

80 (Bryman 1989). Jones & Kavanagh 1996.60 Money 0.50 and 0. According to Nunnally (1967). there are no hard and fast rules for evaluating the magnitude of reliability coefficients (Peter 1979: 15). The reliability coefficient obtained in their study was 0. Allison 1978) and was Table6: The reliability coefficients of the cultural dimension scales Cr on ba ch' sa Obedience 0.76 Religiosity 0.Business Ethics: A European Review Volume 19 Number 2 April 2010 1967). only Jones & Kavanagh (1996) provided a reliability value for the scale when it was used in their study.88 Relationship 0. Although the minimum acceptable level for most studies can range from 0. in the early stages of research. a modest reliability range of 0. © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. at that level.60 (Sekaran 1992) to 0.50-0.60 will suffice. The coefficient a for this measure in this research was 0.73 External 0.53. The reliability coefficient was also calculated for the social desirability scale. For basic research. This view is also supported by Allison (1978). Although the cut-down version has been used by Face 0.85 to authority locus of control orientation orientation Ethical perception by ethnic groups similar to the value obtained by Jones & Kavanagh (1996) in their research. who states that an a coefficient of between 0.56.80 because. it is unnecessary to have a reliability measurement beyond 0. correlations are attenuated very little by measurement errors. it is in the degree of acceptability (Nunnally 1967. Valentine & Fleischman 2002).53 orientation previous researchers (such as Nyaw & Ng 1994. While the coefficient a was not high.60 is an acceptable criterion for an internal consistency estimate in scale development. A cut-down version of the Crowne & Marlowe (1967) Social Desirability was used instead of the full scale of 33 items. The first part of the analysis involved determining whether the respondents were aware 176 .

262) 0. Given that significant differences in the moral awareness scores were found between the three ethnic groups.027* 0.872 0.544 5.455 4. except for the gift-giving scenario (scenario 1).666 4. The results in Table 7 showed that there were significant differences at the p<0.011* 0. the Indian managers had the highest awareness of ethical issues present in the scenarios while the Chinese managers had the lowest awareness. »Significant differences at p<0.353) 0.385) 0.353) 0. The scores were then added up.003* of the ethical issues present in the scenarios. Analysis of variance was used as a statistical technique to examine and identify significant differences among the three ethnic groups in terms of their moral awareness scores.446 (0.491b (0.05 level on the Scheffe test.189 (0. A high score indicates a higher awareness of the ethical issues present in the scenarios.209 (0. then the respondent's statement would be rated a '0'.574c (0.371) 0.276d (0. if the respondent did not identify a moral-related issue. If the respondent had identified a moral issue in the scenario.678 4.377) 0.568 0.012* 0.332) 0. the researcher would rate the statement with a '1'. environmental pollution (scenario 3).345) 0.229 (0.273) 0. Determining the influence of the cultural values on ethical perception by scenarios The next step determine the was to cultural Superscripts indicate significant differences at the 0.257e (0.366) 0.310) 0. the researcher set out to examine how cultural values influenced the respondents' ethical perception.351) 0. However. This was done by looking at the qualitative measure of the questionnaire. defective products (scenario 4).527a (0.333) 0.318) 0.390c (0. For all these scenarios.317) 0. Post hoc comparison using the Scheffe test showed that there were significant differences between the mean scores of the Chinese and Indian managers for dilemmas that involved wealth accumulation (scenario 2).450d (0.292) 0.567 3.Table 7: Analysis of variance results of ethical perception scores for the ethnic groups by scenario Scenario Malay Chinese Indian Fpstatistics value Gift giving Wealth accumulation Environmental pollution Defective products Long prayer times To curry favour with the superior to obtain promotion 0.342 (0.05. .343) 0.377a (0. Standard deviations are given in parentheses.010* 0.446 (0.346 (0.602 (0.05 level in the moral awareness scores of the three ethnic groups in all the scenarios.434e (0.373) 0. prayer times (scenario 5) and to curry favour with the superior to obtain promotion (scenario 6).651b (0.

the ethical perception score for each respondent was obtained by adding together the individual's responses to 10 of the quantitative statements.Business Ethics: A European Review Volume 19 Number 2 April 2010 value influencing the ethical perception of each ethnic group in each scenario. 178 . Two-step hierarchical regression analysis was used as it allowed the researcher to examine the relative contribution of each cultural value while controlling for the influence of the situational and personal variables that might be © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. For this purpose. Then. twostep hierarchical regression analysis was used to examine which cultural values were most important in influencing the respondent's ethical perception in each scenario.

influencing the managers' ethical perception. The control variables that comprised gender, education, age, the nationality of the parent organisation and social desirability bias were entered as Step 1 in the regression model and the control variables were entered as Step 2. The dependent variable was the ethical perception score. Malay managers Table 8 shows the cultural values influencing the overall ethical perception of the Malay managers. As shown in Table 8, the cultural value influencing the overall ethical perception of the Malay managers when faced with the wealth accumulation scenario (scenario 2) was their obedience to authority (b = — 0.372, p<0.05). The negative b coefficients for their overall ethical perception score indicated that the more obedient the Malay managers were to their superiors, the less they would perceive the wealth accumulation scenario as an ethical dilemma. In the environmental pollution scenario (scenario 3), the regression results in

Table 8 showed that the Malay managers' ethical perception was influenced by their locus of control (b = — 0.284; p<0.05). The regression results indicate that the Malay managers would perceive ethical situations involving environmental pollution as unethical. For the long prayer time scenario (scenario 5), religiosity was found to have a significant influence on the Malay managers' ethical perception at the p<0.05 level (b = 0.365, p< 0.05) (as indicated in Table 8). The positive b coefficient indicates that the more religious the managers were, the more likely they were to perceive the long prayer time as an ethical issue. For scenario 6, which is 'to curry favour with the superior to obtain promotion', the cultural value found to influence the Malay managers' ethical perception was an external locus of control (b = — 0.265, p<0.05) (as shown in Table 8). The negative b coefficient for external locus of control showed an inverse relationship between locus of control and the overall ethical perception score of the Malay managers. This implies that the Malay managers

Business Ethics: A European Review Volume 19 Number 2 April 2010

who were more externally controlled were less likely to perceive the promotion scenario as an ethical dilemma. These findings support previous studies that have found that individuals with an internal locus of control will have higher ethical perceptions (Jones & Kavanagh 1996, McCuddy & Peery 1996). The regression results in Table 8 showed that none of the cultural values was significant in influencing the Malay managers for the gift-giving scenario (scenario 1) or the defective products scenario (scenario 5). A reason for this may be because both these scenarios were perceived by the Malay managers as common business practices and as such were not seen as posing an ethical dilemma. Chinese managers Table 9 presents the regression results based on 155 Chinese respondents. As Table 9 shows, the ethical perception of the Chinese managers for the giftgiving scenario (scenario 1) was influenced by the cultural value of relationship orientation (b = 0.220, p<0.05). The regression results seem to indicate that the
© 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

Chinese managers did not perceive gift-giving as an unethical practice. These results seem to support the statements by Ang & Leong (2000) and Au & Wong (2000) that relationship orientation may underscore possible unethical practices for Chinese managers. For the wealth-accumulation scenario (scenario 2), the results in Table 9 showed that the ethical perception of the Chinese managers was influenced by religiosity (b = — 0.247, p<0.05). In this scenario, the Chinese managers seemed less likely to perceive the wealth-accumulation scenario as an ethical dilemma. As shown in Table 9, the dominant cultural value influencing the ethical perception of the Chinese managers in the environmental pollution scenario (scenario 3) was face orientation (b = — 0.298, p<0.05) and the results indicate that they did not perceive the environmental pollution scenario as unethical. For the selling defective product scenario (scenario 4), the regression results in Table 9 show that the Chinese managers were influenced by the cultural dimension of external

180

locus of control (b = — 0.208, p<0.05). Based on the results, the Chinese

managers perceived selling defective products as an ethical dilemma.

24 0. 182 0.12 1 0 0.05 Step 12 3 9 Step Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus control Face oriented Religiosity Relationship orientation Money orientation Obedience authority DR2 F change Overall R2 Adjusted R2 (wealth accumulation) of to of to of 0.50 1.60 0.06 4 8 0.62 * 0.37 0.02 DR 2 5 3 F change Overall R 2 Adjusted R 2 (environmental 0.10 Social desirability bias Cultural variables External locus 0.18 3 Step 1 0 7 0.01 0.20 5 4 0.01 pollution) 4 0 Control variables 0.72 0.15 0.22 control Face oriented 0.28 3 Scenari 5 4 0.16 0 Control variables 0.04 Relationship orientation Money orientation Obedience 0.Business Ethics: A European Review Volume 19 Number 2 April 2010 Table 8: Hierarchical regression results by managers ( N = 77) Variables (gift-giving) For the long prayer time scenario (scenario 5).17 7 2.00 6 0.22 3 5 8 0.03 3 Education 3 1.06 © 2010 The Author 9 0 Journal Step 2 compilation © 2010 Blackwell Publishing Ltd.01 0.44 5 3* .09 2 5 0.05) (as shown in Table 9) and religiosity scenarios: Malay b Control variables 0.31 1.02 Education 0.62 6 5 3 2.22 7 9 3 0.94 2.69 9 8 0. the ethical perception of the Chinese managers was influenced by relationship orientation (b = — 0.28 0.158 3 1.74 0.03 8 0.03 0.04 0.13 0.07 4 1.74 2.09 0.11 Scenari 7 3 o 2 3 0.15 7 Step 2 0.42 4 3 1.06 2 7 0 0.260.448 3 0.20 Nationality of the parent organisation 1 With code of ethics 0.07 0.89 Age 7 Social desirability bias Cultural variables External locus 0.18 0.09 Gender 4 0.21 5 4 0.09 8 4 3 0.38 1.15 0.05 8 9 authority 0.07 o 1 0.14 Gender 0.26 0.29 0.02 Nationality of the parent organisation 2 8 With code of ethics 0.16 0. p<0.16 0.14 1 7 control Face oriented Religiosity 0.22 8 Age 0.23 1.03 6 0.26 0.

Table 8: Continued Scenario 3 (environmental pollution) Reli giosi ty Rela tion ship orie ntati on Mon ey orie ntati on Obe dien ce to auth ority AR 2 F change Overall R2 Adjusted R2 Scenario 4 (defective products) Step 1 Control variables Nati onal ity of the pare nt orga nisa tion With cod e of ethi cs .

184 .Business Ethics: A European Review Volume 19 Number 2 April 2010 Gen der Edu cati on Age S ocial desirability bias Step 2 Cultural variables Exte rnal locu s of cont rol Face orie nted Reli giosi ty Rela tion ship orie ntati on Mon ey orie ntati on Obe dien ce to auth ority DR 2 F change Overall R 2 Adjusted R 2 Scenario 5 (long prayer time) Step 1 Control variables Nati onal ity of © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

the pare nt orga nisa tion With cod e of ethi cs Gen der Edu cati on Age S ocial desirability bias Step 2 Cultural variables Exte rnal locu s of cont rol Face orie nted Reli giosi ty Rela tion ship orie ntati on Mon ey orie ntati on Obe dien ce to auth ority DR 2 F .

Business Ethics: A European Review Volume 19 Number 2 April 2010

cha nge Ove rall
R2

Adju sted
R2

Scenario 6 (to curry favour with the superior to obtain promotion) Step 1
Control variables

Nati onal ity of the pare nt orga nisa tion With cod e of ethi cs

0.14 1.29 1 8 1.19 0.13 0.087 0.72 4 0 0.172 0 0.095 1.16 0.177 9 0.174 0.69 2.505 7 *1.29 0.283 3 0.144 0.74 0.09 9 7 0.00 9 1 0.01 0.61 0.08 9 6 5 0.07 0.03 0.00 6 4 0.03 1.22 0.16 8 1 0 0.21 0.77 0.10 4 8 7 0.22 4 0.14 0.02 0.11 6 1 1 0.09 0.01 0.16 8 4 0.00 00.15 0.02 3 0.62 9 1 0.04 90.04 0.00 9 0.29 9 8 0.36 30.94 0.14 5 1.73 9 3 0.22 71.54 0.23 3 1.82 7 3 90.03 0.06 5 0.87 8 00.16 0.80 4 7 0.022 0.12 0.13 0.371 3 2 2.943 1.67 *0.03 1 6 1.476 0.20 0.249 0.09 1.164 3

© 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

186

Scenario 6 (to curry favour with the superior to obtain promotion) Gen der Edu cati on Age S ocial desi rabil ity bias Step 2
Cult ural vari able s

Exte rnal locu s of cont rol Face orie nted Reli giosi ty Rela tion ship orie ntati on Mon ey orie ntati on Obe dien ce to auth ority

Table 8: Continued

0.01 0.09 13 0.13 1.24 71 0.20 1.89 84 0.11 0.97 23 0.265 2.186 0.272 * 0.094 1.313 0.353 0.848 0.141 1.508 0.137 1.125 0.297 1.083 5.045* * 0.392 0.275

Business Ethics: A European Review Volume 19 Number 2 April 2010

DR2 F cha nge Ove rall R2 Adju sted R2
*p<0.05; **p<0.001.

Table 9: Hierarchical regression results by scenarios: Chinese managers 155) V a r i a b l e s
S c e n a r i o 1 ( g i f t g i v

(N =

© 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

188

i n g ) S t e p 1 C o n t r o l v a r i a b l e s N ationality of the parent organisation W ith code of ethics G ender E ducation A ge S ocial desirability bias Step 2 Cultural variables E x t e r n a l .

190 .Business Ethics: A European Review Volume 19 Number 2 April 2010 l o c u s o f c o n t r o l F a c e o r i e n t e d R e l i g i o s i t y R e l a t i o n s h © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d i e n c e t o a u t h o r i .

00 0.11 0 0.096 9 0 .00 7 *4 9 0.19 2.11 1.08 1. 192 0.15 6 0.09 2.03 3 0 0.08 9 3 0.13 0 1.15 0 9 0.220 0.08 1.23 0.29 5 9 0.11 9 0.48 0 2 0.107 0* 1 0.169 1.35 6 1 1.38 0.04 9 0.04 0.49 0.02 0.04 0.30 0.85 0.100 2.15 0.32 0.886 0.004 8 2 1.02 0.Business Ethics: A European Review Volume 19 Number 2 April 2010 t y D R 2 F change Overall R 2 Adjusted R 2 Scenario 2 (wealth accumulation) Step 1 Control variables N ationality of the parent organisation W ith code of ethics G ender E ducation A ge S ocial desirability bias b © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.000 0.233 1.15 0.032 1 1 0.

Step 2 Cultural variables E x t e r n a l l o c u s o f c o n t r o l F a c e o r i e n t e d R e l i g i o s i .

194 .Business Ethics: A European Review Volume 19 Number 2 April 2010 t y R e l a t i o n s h i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d i e n c © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

e t o a u t h o r i t y D R 2 F change Overall R 2 Adjusted R 2 Scenario 3 (environmental pollution) Step 1 Control variables N a t i o n a l i t y o f t h e p a r e n t o r .

Business Ethics: A European Review Volume 19 Number 2 April 2010 g a n i s a t i o n W i t h c o d e o f e t h i c s G e n d e r E d u c a t i o n A g e S ocial desirability bias Step 2 Cultural variables E © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 196 .

xternal locus of control Face oriented Scenario 3 (environmental pollution) Religiosity R e l a t i o n s h i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d .

Business Ethics: A European Review Volume 19 Number 2 April 2010 i e n c e t o a u t h o r i t y D R 2 F change Overall R 2 Adjusted R 2 Scenario 4 (defective products) Step 1 Control variables N a t i o n a l i t y o f t h e p a r e n © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 198 .

t o r g a n i s a t i o n W i t h c o d e o f e t h i c s G e n d e r E d u c a t i o n A g e S ocial desirability .

Business Ethics: A European Review Volume 19 Number 2 April 2010 bias Step 2 Cultural variables E x t e r n a l l o c u s o f c o n t r o l F a c e o r i e n t e d R e l i g i o s i t © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 200 .

y R e l a t i o n s h i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d i e n c e .

06 1.151 4 0.43 8 0 9 0.29 1 8 0.032 0.845 0.34 0.276* 0.01 0.19 0.48 3* 0.949 3 4 3 1.650 4 0.16 0.11 0.247 * 0.076 1.02 0.025 1. 202 3 1.08 * 9 0.13 1 6 3.13 0.08 0.54 3 9 0 2.191 0.040 1 0.000 0.256 0.98 0.55 0.70 0.103 0.051 0.56 8 0 2 0.99 6 0.775 2 7 .100 0.56 8 8 0.72 1.835 8 3 7 0.07 9 0.447 0.128 1.77 0.08 1.072 6 3.00 7 0.42 2 0.331 0.09 0.Business Ethics: A European Review Volume 19 Number 2 April 2010 t o a u t h o r i t y D R 2 F Table 9: Continued c h a n g e O v e r a l l R 2 A d j u s t e d R 2 1.03 0.072 9 0.06 0.126 4 3.04 0.71 0.11 * 0.04 0.01 0.59 1 2.36 0.345 0.462 0.13 0.139 0 0.20 8 0.148 0.017 8 0.08 3 0.128 0.06 © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

Scenario 5 (long prayer time) Step 1 Control variables N a t i o n a l i t y o f t h e p a r e n t o r g a n i s a t i o n W i t h c o d e .

204 .Business Ethics: A European Review Volume 19 Number 2 April 2010 o f e t h i c s G e n d e r E d u c a t i o n A g e S ocial desirability bias Step 2 Cultural variables E x t e r n a l l o c u s o f © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

c o n t r o l F a c e o r i e n t e d R e l i g i o s i t y R e l a t i o n s h i p o r i e n t a .

206 .Business Ethics: A European Review Volume 19 Number 2 April 2010 t i o n M o n e y o r i e n t a t i o n O b e d i e n c e t o a u t h o r i t y D R 2 F c h a © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

118 * 2.02 3 0 0.033 2.80 3 0.160 1.395 0.069 0.056 c 0.134 0.03 0.337 0 0.633 0.19 0.254 1.55 0.071 0.094 0.115 0.824 .20 0.01 8 9 0.68 3.067 3 0.04 7 0.23 0.22 0.092 2.798 0 0.078 0.797 1.05 6 0.21 0.00 3 1 0.07 6 0.068 0.611 1.776 0.137 0.500 6 0.08 7 0.144 1.951 * Step 1 2 1.07 0 0.163 0.01 0.10 8 0.01 1 8 0.260 * 5 0.704 1.80 0.01 4 4 0.n g e O v e r a l l R 2 A d j u s t e d R 2 Scenario 6 (to curry favour with the superior to obtain promotion) Control variables Table 9: Continued Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority DR 2 F 0.162 0.373 * 0.01 8 0.954 0.16 0.

the regr essi on resu lts pres ente d in Tabl e 9 reve al that relat 208 .Business Ethics: A European Review Volume 19 Number 2 April 2010 h a n g e O v e r a l l R 2 A d j u s t e d R 2 = 0.05 3). p = 0. (sce nari o 1). unlik e the giftgivin g situ atio n (b © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. How ever .16 3.

The Chin ese man ager s perceiv ed the long pray er time take n by the colle agu e in scen ario 5 to be unet hical . As sho wn in Tabl e 9. .25 4.ions hip orie ntati on did not neg ativ ely influ ence the ethi cal perc epti on of the Chin ese man ager s for the pray er scen ario (sce nari o 5). face orie ntati on also influ ence d the Chin ese man ager s' ethi cal perc epti on of this scen ario (b = — 0.

For scen ario 6. whic h was 'to curr y favo ur with the supe rior to obta in a pro moti on'. the regr essi on resu lts in Tabl e 9 sho w that relig iosit y was a mar gina lly signi fican t © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. cult ural valu e influ en 210 .Business Ethics: A European Review Volume 19 Number 2 April 2010 p<0. 05).

16 3. Indi a n m a n a g e r s The regr essi on resu lts in Tabl e 10 sho w that. How ever .05 3). the Chinese man ager s did not perc eive this scen ario to be unet hical . non e of the cult ural .cing the Chin ese man ager s' ethi cal perc epti on of this scen ario (b = 0. p = 0. for the giftgivi ng scen ario (sce nari o 1) and the long pray ertime scen ario (sce nari o 5).

an cult ural cont ext is not moti vate d by a hidd en age nda for seek ing pers onal favo urs in an orga nisa tion al cont ext (Go pala n & Rive ra 199 7). For the weal th accu mul atio n scen 212 .Business Ethics: A European Review Volume 19 Number 2 April 2010 valu es was foun d to signi fica ntly influ enc e the over all ethi cal perc epti on of the Indi an ma nager s. This may be bec aus e giftgivi ng and perf or ming favo urs in the Indi © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

The regr essi on resu lts in Tabl e 10 also indi cate that.ario (sce nari o 2). the regr essi on resu lts in Tabl e 10 sho w that the Indi an man ager s' ethi cal perc epti on was influ enc ed by the cult ural valu e of mon ey orie ntati on (b = -0. The Indi an man ager s perc eive d the weal th accu mul atio n as depi cted in scen ario 2 as unet hical . p<0 .05). for the envi ron men tal poll .4 64.

214 . the Indi an man ager s perc eive d all the acti ons depi cted to be unet hical . on is relig iosit y. the defe ctiv e prod ucts scen ario (sce nari o 4) and the pro moti on scen ario (sce nari o 6). In all thre e scen ario s. the cult ural valu e influ enci ng the Indi an man ager s' ethi cal perc epti © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.Business Ethics: A European Review Volume 19 Number 2 April 2010 utio n scen ario (sce nari o 3).

thre e sets of impl ication s wer e obta ined : a)dif f e r e n c e s i .Impli c a ti o n s a n d c o n cl u si o n s A sum mar y of the influ enci ng cult ural valu es on eac h ethn ic grou p's ethi cal perc epti on is prov ided in Tabl e 11. Bas ed on the abo ve resu lts from ethn ic grou ps and ethi cal scen ario s.

Business Ethics: A European Review Volume 19 Number 2 April 2010 n e t h i c a l p e r c e p ti o n e x i s t w h e n o n e c u lt u r e a t t ri b u t e s m o © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. r a l s i g n if i c a n c e t o s o m e t h i n g t h a t a n o t h e r c u lt u r e d o e s 216 .

b)si m il a ri ti e s i n e t h i c a l p e r c e p ti o n c a n o c c u r w h e n t h e s it u a ti o n i s v i e w e d a s a n a c c e p t e d a n d i n s ti t u ti o n a li s e d p a r t .n o t.

218 . a n d c)th e m e d i a ti n g i n fl u e n c e o f t h e s c e n © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.Business Ethics: A European Review Volume 19 Number 2 April 2010 o f d o i n g b u s i n e s s . a ri o s .

Diff ere nce s in eth ical per cep tio ns exi st wh en on e cult ure attr ibu tes mo ral sig nifi can ce to so me thi ng tha t an oth er cult ure do es not The resu lts of this stud y sho wed that diffe renc es in ethi cal perc epti on wer e foun d whe n one cult ure attri bute s mor al signi fica nce to som ethi ng that anot her cult ure doe s not (He ndry 199 .

in this stud y. the Chin ese man ager s did not iden tify envi ron men tal poll utio n as an ethi cal issu e. In the envi ron men tal scen ario.Business Ethics: A European Review Volume 19 Number 2 April 2010 9). For exa mpl e. the Mal ay man ager s' sam ple was signi fica ntly influ enc ed by locu s of cont rol and the Indi an man ager s wer 220 . d this situ atio n as an ethi cal dile mm a. both the Mal ay and the Indi an man ager s iden tifie © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. How ever .

Con seque ntly. the Mal ay man ager s may perc eive the mselv es as havi ng a resp onsi bilit y tow ards the envi ron men t and may ther efor e perc eive .e influ enc ed by relig iosit y. Mal ays beli eve that man mus t live in har mon y with natu re (As ma 199 6) bec aus e Isla m proh ibits the dest ructi on and wast ing of God give n reso urce s (Ud din 200 3).

7) and as such they beli eve that 'taki ng care of natu re goe s han d in han d with mor al and relig ious beli efs' (Tan & Kho o 200 2: 423) . Simi larly .Business Ethics: A European Review Volume 19 Number 2 April 2010 the poll ution scen ario as conf licti ng with their mor al valu es. Perh aps it is bec aus e of this resp ect for 222 . the Indi ans too hav e a high resp ect for natu re and the natu ral forc es of the worl d (Go pala n & Rive ra 199 © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

who foun d that cons erva tion of the envi ron men t was give n mor e emp hasi s than eco nom .natu re that the Indi an man ager s may hav e perc eive d the emp loye e's acti on of pour ing solv ents and clea ning solu tion s into the drai n as unet hical (dep icte d in scen ario 3). (200 3). This resu lt was also cons iste nt with a prev ious stud y con duct ed by Chri stie et al.

the Chin ese man ager s wer e influ enc ed by their face savi ng orie ntati on. on the othe r han d. In the envi ron men tal poll © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. Th e Chin ese. utio n scen ario (sce nari o 3). Face savi ng relat es to the nee d to pres erve one' s soci al stan ding (Ang & 224 . view ed this situ atio n from the pers pect ive of a cult ural cont ext.Business Ethics: A European Review Volume 19 Number 2 April 2010 ic gro wth by the Indi an man ager s in their sam ple.

Ther efor e. Zabi d et al. 200 1). it is imp orta nt to save face and to give face (Sen dut 199 1. the Chin ese man ager s may feel .Leo ng 200 0) and mai ntai ning one' s dign ity by not emb arra ssin g or hum iliati ng a pers on in fron t of othe rs (Md. 199 7). Asm a et al. To the Chin ese.

31 0.61 0.86 1 9 9 0.00 0.24 0.40 0.85 7 0.01 0.10 6 9 0.99 7 2 0.07 0.58 7 3 7 0.02 0.293 1.00 0.00 1.10 7 0.45 0 0.15 0.01 0. 226 0.20 0.04 0.977 0.58 1.21 0.46 9 3 8 0.85 0.53 0.169 0.50 * 1.42 0.14 0 8 0.76 2.12 0.428 3 2 0.02 3 6 3 0.07 0.01 9 8 0.25 8 3 Step 2 Scenari o 2 Step 1 Scenari o 3 Step 12 Step © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.13 0.08 9 0.39 4 8 0.15 0.46 0.65 0.10 0 4 1 0.47 2 7 5 0.15 8 7 0.29 4 0 0.73 2 7 0.01 0.96 1 0.97 1.074 8 8 2.05 0.11 6 5 0.09 0.16 6 4 0.02 0.14 6 9 0.08 1 0 5 0.12 0.06 0 7 locus of control 0.415 5 1 .15 7 6 0.27 0.06 2 2 5 0.26 0.02 0.Business Ethics: A European Review Volume 19 Number 2 April 2010 Table 10: Hierarchical regression results for the total ethical perception score by scenarios: Indian managers ( N = 43) Variables (gift-giving) b Control variables Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority DR2 F change Overall R2 Adjusted R2 (wealth accumulation) Control variables Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority DR 2 F change Overall R 2 Adjusted R 2 (environmental pollution) Control variables Step 2 Scenari o 1 Step 1 Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External 0.19 0.

Table 10: Continued Scenario 3 (environmental pollution) Face oriented Religiosity Rel ati on shi p ori ent ati on Mo ne y ori ent ati on Ob edi en ce to aut hor ity DR 2 F change Overall R 2 Adjusted R 2 Scenario 4 (defective products) Step 1 Control variables Na tio nal ity of the par ent org ani sat ion .

Business Ethics: A European Review Volume 19 Number 2 April 2010 Wit h co de of eth ics Ge nd er Ed uc ati on Ag e S ocial desirability bias Step 2 Cultural variables Ext ern al loc us of co ntr ol Fa ce ori ent ed Rel igi osi ty Rel ati on shi p ori ent ati on Mo ne y ori ent © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 228 .

ati on Ob edi en ce to aut hor ity DR 2 F change Overall R 2 Adjusted R 2 Scenario 5 (long prayer time) Step 1 Control variables Na tio nal ity of the par ent org ani sat ion Wit h co de of eth ics Ge nd er Ed uc ati on Ag e S ocial desirability bias Step 2 Cultural variables .

Business Ethics: A European Review Volume 19 Number 2 April 2010 Ext ern al loc us of co ntr ol Fa ce ori ent ed Rel igi osi ty Rel ati on shi p ori ent ati on Mo ne y ori ent ati on Ob edi en ce to aut hor ity DR 2 F ch an ge Ov era ll R2 Adj © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 230 .

729 0.17 2.06 3 0 5 0.03 7 6 1 0.31 9 5 0.342 0.403 1.893 0.02 0.15 0.09 0.513 3.22 5 1 7 0.17 5 0.194 * 0.228 1.82 0.86 0.17 0.09 6 1 1.27 1.24 76 0.29 0.05 17 9 0.85 0.131 0.95 0.57 0.18 0.57 1.37 0.18 0.13 1.18 0.14 97 0.355 7 0.811 0.51 9 0.04 9 *1 0.18 9 0.47 0.58 6 0 0.06 44 6 0.27 0.07 3 0.489* 0.105 0.33 0.33 0.18 0.200 1.165 1.99 0.566 0.07 33 0.13 0.10 3 5 .ust ed R2 Scenario 6 (to curry favour with the superior to obtain promotion) Step 1 Control variables Na tio nal ity of the par ent org ani sat ion 0.39 3 1.13 0.144 0.584 4 0.24 1 5 2 0.20 23 9 0.175 0.10 0.36 0.33 8 7 0.21 3 8 1.387 1.23 1.089 4.60 0 4 0.

19 0 0.81 2 0.09 3 0.44 9 0.51 2 0. 0.05.02 5 0.22 1 3.81 1 0.90 8 1. 232 .27 5 1.59 4 0.962 m MS.10 8 0. marginally significant.128 0.599 0.20 2 0. 0.26 7 0.043 1.10 2 0.Business Ethics: A European Review Volume 19 Number 2 April 2010 Table 10: Continued With code of ethics Gender Education Age Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority DR 2 F change Overall R 2 Adjuste d R2 Step 2 * p<0.08 6 1.29 8 0.15 8 0.02 3 0.535 0.133 © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.00 7 0.

Table 11: Summary of dominant influencing cultural values Wealth accum ulation (scena rio 2) Obedien ce to a u t h o r i t y L o c u s o f c o n t r o l R e l i g i o s i t y R e l a t i o n s h i p o r i e n t a t i o n Indians Money orientation - Ethni c Grou ps Malays Chinese Gift giving (scenario 1) .

in scen ario 3) woul d resul t in emb arras smen t or Environmen Long tal pollution prayer (scenario 3) time (scenario 4) 234 .Business Ethics: A European Review Volume 19 Number 2 April 2010 To curry favour with superi or to obtain a promot ion (scena rio 5) e n t a t i o n R e l Locus of control i Locus of g control Religiosi i ty o s Face i t Relation y ship Religiosi ty orientati R on e orientati l on i F g a i c o e s o r i i t y that goin g agai nst their supe rior's orde rs (as depi cted © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

They plac ed mor e impo rtan ce in pres ervin g the socia l stan ding of their supe rior and were mor e conc erne d with 'face savi ng' than the unet hical act of the pollu tion itself .a loss of face to their supe riors. whil e the Mala ys and India ns attac hed mor al weig ht to the envir onm ental pollu tion scen ario and this scen ario was seen as a mor al matt er. Ther efor e. the Chin ese man ager s view .

it can be conc eive d that diffe renc es in ethic al perc eption can © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. occu r betw een cultu res whe n one cultu re attri bute s mor al signi fican ce to a situa tion and anot her cultu re conc eive s the situa tion as a matt er of socia l cust om (Hen dry 1999 ).Business Ethics: A European Review Volume 19 Number 2 April 2010 ed this situa tion from the pers pecti ve of upho lding a cultu ral valu e with little or no mor al signi fican ce. 236 . Base d on this reas onin g.

S i m i l a r i t i e s i n e t h i c a l p e r c e p t i o n w h e n t h e s i t u a t i o n i s v i e w e d a s a n a c c e p t e d a n d i n s t i t u t i o n a li s e d p a .

cultu re did not see m to influ ence the ethic al perc epti on of the resp onde nts. the © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. For exa mple . none of the cultu ral valu es was signi fican t in influ enci ng the 238 . resul ts sho wed that for the ethic al dile mm a invol ving giftgivin g (sce nari o 1).Business Ethics: A European Review Volume 19 Number 2 April 2010 r t o f d o i n g b u s i n e s s In som e situa tions .

ethic al perc epti on of the Mala y and India n ma nager s and the ethic al perc epti on scor es for this scen ario did not sho w any signi fican t diffe renc es betw een the thre e ethn ic grou ps. A poss ible explan atio n coul d be that not all ethic al situa tions are view ed in a mor al cont ext. som e situa tions are view ed as an acce pted and instit utio nalis ed part of doin g .

for exa mple . tion and main tena nce of soci al relat ions hips and ther e is evid ence that the Mala ys and India ns have adop ted a larg e prop ortio n of the Chin ese busi ness valu es in Mala ysia (Md. Amo ng the Chin ese com mun ity. giftgivin g play s an impo rtant part in the crea © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. This expl anat ion may hold true for the prac tice of giftgivin g in Mala ysia. Zabi d & Ho 200 240 .Business Ethics: A European Review Volume 19 Number 2 April 2010 busi ness (Hen dry 199 9).

They perc eive such situa tions as an acce pted part of busi ness prac tice. This view may be cons isten t with Hen . Chin ese and India ns may not iden tify cert ain issu es as ethic al dile mm as not beca use they are seen as mor ally corr ect in their cultu re but beca use the ethn ic grou ps may not see such prac tices in term s of a mor al cont ext. This see ms to sugg est that the Mala ys.3).

but beca use they are not seen as havi ng any signi fican t mor al © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. not beca use they are seen as mor ally corr ect. neit her mor ally good nor mor ally 242 . impo rt. som e prac tices such as the givin g of pers onal pay men ts or gifts are. withi n vario usly defin ed limit s. in som e cultu res.Business Ethics: A European Review Volume 19 Number 2 April 2010 dry's (199 9) expl anat ion that som e prac tices are acce ptab le amo ng cultu res. He furth er expl aine d that.

bad but an acce pted part of busi ness prac tice (Hen dry 199 9). and so pers onal gifts have beco me rega rded as an acce pted part of doin g busi ness (Hen dry 199 9). it coul d also be poss ible that cultu ral valu es woul d . Whe n situa tions are consider ed as part of busi ness prac tice. Thes e gifts may play an impo rtant part in the crea tion and mai ntena nce of soci al relat ions hips.

ps in som e situa tions whe n som e prac tices are seen as part of nor mal busi ness and not view ed in a mor al cont ext. it was 244 .Business Ethics: A European Review Volume 19 Number 2 April 2010 not play a role in influ enci ng the ethic al perc epti on of an indiv idual . It may be conc eive d then that ther e woul d be simil ariti es in the ethic al perc epti on of the thre e ethn ic grou © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. The mediati ng influen ce of the scenari os Base d on the disc ussi on abov e.

for exa mple . In the giftgivin g scen ario. relat ions hip orie ntation has a nega tive influ ence on the ethic al perc epti on of the Chin ese man ager s. How ever . this cultu ral valu e did not have a nega tive influ ence on the Chin ese man ager s' . in the pray er time scen ario.obse rved that the influ ence of cultu re on ethic al perc epti on varie d acco rdin g to the diffe rent type s of scen arios .

Whil e © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.Business Ethics: A European Review Volume 19 Number 2 April 2010 ethic al perc epti on. Kno use & Giac alon e 199 2. 200 246 . Ada ms et al. prev ious rese arch ers have stat ed that situa tion al and indiv idual varia bles mod erat e the ethic al deci sionmaki ng proc ess (Tre vino 198 6. This may indic ate that the influ ence of the cultu ral valu e varie d not only acco rdin g to the ethn ic grou p but also by the type of ethic al dile mm a face d.

It is reas oned . it is poss ible that the char acte ristic s of the ethic al issu e may also medi ate the relat ions hip betw een cultu re and ethic al perc epti on. A poss ible expl anat ion why diffe rent scen arios can influ ence the relat ions hip betw een cultu re and ethic al perc epti on is prob ably that diffe rent scen arios mak e salie nt one set of cultu ral valu es over anot her. Ross & Rob erts on 200 3).1.

Business Ethics: A European Review Volume 19 Number 2 April 2010 then that ethic al perc epti on will be affec ted by whic h mea ning a parti cular cultu ral valu e is mad e salie nt by the scen arios . A pers on's cultu ral valu es may affec t the way s in whic h a pers © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. on cons true s or defin es a situa tion so that som e situa tions are seen as acce ptab le/no t an ethic al dile mm a wher eas othe rs are seen as aver sive and thus perc eive d as unac cept able/ an ethic al 248 .

dile mm a. How ever . Jone s (199 1) hypo thesi sed that the char acte ristic s of the issu e can influ ence the ethic al deci sionmaki ng proc ess. Future researc h Futu re rese arch is nece ssar y to dete rmin e the medi atin g influ ence of the scen arios on cultu re and ethic al perc epti on. it is poss ible that the char acte ristic s of the issu e may also have a medi atin g influ ence betw een the inde .

ionship s. 250 . Th e resul ts from this stud y sho wed that religi osity and locu s of cont rol were signi fican t cultu ral valu es influ enci ng the ethic al perc epti on of the man ager s whil e face. More empi rical work will be requ ired in orde r to und erst and thes e relat © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.Business Ethics: A European Review Volume 19 Number 2 April 2010 pen dent varia bles (in this case . cultu re) and the stag es in ethic al deci sion maki ng (in this case . ethic al perc epti on).

relat ions hip orie ntati on and mon ey orie ntati on were not signi fican t at all. . ethic al judg eme nts and inte ntio ns. for exa mple . It woul d be inter estin g to exa mine whet her such influ ence s exte nd to othe r stag es of ethic al deci sion maki ng. Ext ensi ons of this rese arch mig ht also inve stiga te the influ ence of cultu re on ethic al perc epti on from a mor e inter nati onal pers pecti ve.

Beca use the cultu ral envi ron men t. both soci al and phys ical. Can ada. shap es the perc eptu al proc ess (Nis bett & Miya mot o 200 5). the Unit ed King dom and the Unit ed Stat es. it woul d also be inter estin g to com pare the diffe renc es in ethic al perc epti on betw een resp ondent s in 252 .Business Ethics: A European Review Volume 19 Number 2 April 2010 This stud y coul d be repli cate d in othe r coun tries with plur al soci eties such as Indo nesi a. © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. Thail and.

Japa n or Chin a (Asia n cultu res) and resp onde nts in the UK or Can ada (We ster n cultu res). Beca use peop le in Wes tern cultu res tend to focu s on salie nt obje cts and use rules and cate goris atio n for the purp oses of orga nisin g the envi ron men t whil e peop le in East Asia n cultu res tend to focu s mor e holis ticall y on relat ions hips and simil ariti es amo ng obje cts whe n orga nisin .

relat ions hip orie ntati on and face orie ntation woul d have an influ ence on ethic al perc epti on. obed ienc e to auth ority . For exa mple . wher 254 . 200 2. it mig ht be expe cted that in Asia n cultu res. Nisb ett & Miya mot o 200 5).Business Ethics: A European Review Volume 19 Number 2 April 2010 g the envi ron men t (Nor enza yan et al. cted. signi fican t diffe renc es in term s of the influ ence of the cultu ral valu es on ethic al perc epti on woul d be expe © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

eas in Wes tern cultu res. Ackn owl edg em ent s The auth or woul d like to expr ess her appr eciat ion to Prof esso r Jona than Morr is and Prof esso r Andr ew Cran . it mig ht be expe cted that locu s of cont rol woul d signi fican tly influ ence ethic al perc epti on wher eas face orie ntati on and relat ions hip woul d have limit ed influ ence on the dime nsio ns of ethic al perc epti on.

D. s usi ng sel ect ed sce nar ios in a cro sscul tur al en vir on me nt'. R. A.Business Ethics: A European Review Volume 19 Number 2 April 2010 e for their help ful sugg estio ns whe n this rese arch was carri ed out. an d Hig gs. Tas hch ian ..H . 256 . 2935. 20 01. 11: 1. Refer enc es Abra tt. J. T. 19 92. . Jou rna l of Bu sin ess Eth ics. an d Sh ore .S. 'An exa minat ion of eth ical beli efs of ma na ger © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.S . Ada ms. N. Nel .

Allis on. N. Jou rna l of Bu sin ess Eth ics. . 29: 3. T. Prit che tt. 15: 4. D.K .C . 56 557 5.K .K. 19 78..'Co des of eth ics as sig nal s for eth ical be ha vio r'. 'A psy cho me tric de vel op me nt of a tes t for me asu rin g con su me r alie nat ion fro m the ma rke tpl ace '. H. Ch en.E . Jou rna l of Ma rke tin g Re se arc h. 19 921 1.. Allm on.

P. Ang. we r of mo ne y: a cro sscul tur al an aly sis of bus ine ssrel ate d beli efs' . 'A mu ltic ult ura l exa mi nat ion of bus ine ss eth ics per cep tio ns'. 'Ou t of 258 . S. S. Jou rna l of Wo rld Bu sin ess . 4360.Business Ethics: A European Review Volume 19 Number 2 April 2010 an d For res t. 20 00. S.M . Ang. 18 318 8. an d Leo ng. 'Th e po © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.H .H . 35: 1. 20 00. 16: 2. Jou rna l of Bu sin ess Eth ics. 19 97.

11 9912 08. Arm str on g. 15: 11. an d Sw ee ne . Jou rna l of Bu sin ess Eth ics. 12 914 4. Arm str on g. 'Th e rel ati ons hip bet we en cul tur e an d per cep tio n of eth ical pro ble ms in int ern ati on al ma rke tin g'.the mo uth s of ba bes : bus ine ss eth ics an d yo uth s in Asi a'. R. 28: 2. Jou rna l of Bu sin ess Eth ics. R. W. W. 19 96.

A. 13: 10. rna l of Bu sin ess Eth ics. 'In dus try typ e. cul tur e. 'Th e infl ue nce of eth nic val ues on ma na ger ial pra ctic es in Mal ays ia'. 19 94. Ma lay sia n Ma nag em ent 260 . 77 578 5. Asm a. mo de of ent ry an d per cep tio ns of int ern ati on al ma rke tin g eth ics pro ble ms : a cro sscul tur al co mp aris on' . J. Jou © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 19 92 a.Business Ethics: A European Review Volume 19 Number 2 April 2010 y.

Asm a.Re vie w. Ku ala Lu mp ur: Mal aysia n Ins titu te of Ma na ge me nt. Int an Ma na ge me nt Jou rna l. 2761. 'Lo cal val ues in Mal ays ian ma na gerial pra ctic es: so me im plic ati ons for co m mu nic ati on. Asm a. Asm . lea din g an d mo tiv ati ng the Mal ay wo rkf orc e'. A. Goi ng Glo cal . A. 19 92 b. 19 96. 1:1 . 27: 1. 318.

S. (Ed s. 'Co m m unic ati ng wit h Mal ays ian s'. Un der sta ndi ng the Ma lay sia n Wo rkf orc e: Gui del 262 . L.Business Ethics: A European Review Volume 19 Number 2 April 2010 a. A. an d Gill .M. Ma lay sia n Ma na ge me nt Re vie w. A. an d Lo w. an d Lim . 20 01. A.K . Sur jit.H . Au str alia ns an d Mal ays ian s'. 'Cu ltur al di me nsi ons of An glo s. 36: 2. © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 20 01.).. S. A. In As ma . Asm a. 917.

Barn ou w. V. 'Th e im pac t of gu an xi on the eth ical dec isio nma kin g pro ces s of au dit ors : an ex plo rat ory stu dy on Chi nes e CP As in Ho ng Ko ng' . D. 28: 1.S . Jou rna l of Bu sin ess Eth ics.ine s for Ma na ger s: 2542.N. 8793. Au. A. an d Wo ng. Ku ala Lu mp ur: Mal ays ian Ins titu te of Ma na ge me nt. 20 00. Cul .K . 19 63.M.

IL: Dor sey Pre ss. Jou rna l of Bu sin ess Eth ics.Business Ethics: A European Review Volume 19 Number 2 April 2010 tur e an d Per so nal ity. 'A mo del for eth ics in ma rke tin g'. R. L. 19 91. Jou rna l of Ma rke tin g. Ho me wo od. Frit zsc he. 6:4 . 2026. 19 67.J. 'Mo ral 264 . Bart els. 28 929 5. H. 'Bu sin ess eth ics: a cro sscul tur al co mp aris on of ma na ger s' atti tud es'. Beck er. 31: 1. an d © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 19 87. Blu m. D.

Th e Psy ch olo gy of the Chi ne se Pe opl e: 21 326 4. 70 172 5. M. J. In Bo nd. H. . Tin sle y. .. M. C.I.. M. Eth ics. K. an d Hw an g. Bon d. Ho ng Ko ng: Oxf ord Uni ver sity Pre ss. (Ed .per cep tio n an d par tic ula rity '.H . 10 1:4 . Brett . H.M.). 19 86. Z. 'Th e soc ial psy cho log y of Chi nes e pe opl e'. Bar sne ss. Jan sse ns.

L . 'Ne w ap pro ach es to the stu dy of cul tur e in ind ust rial /or ga nis ati on al psy cho log y'. (Ed s. Ne w © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 19 97.Business Ethics: A European Review Volume 19 Number 2 April 2010 an d Lytl e. 19 89.C . Re se 266 .). an d Ere z. Sa n Fra nci sco . In Ear ley. Per sp ectiv es on Int ern ati on al Ind ust rial /Or ga nis ati on al Ps ych olo gy: 7512 9. A. Bry ma n. CA: Ne w Lex ing ton Pre ss. M. P. A.

D . K.K . Lon do n: Un win Hy ma n. 20 00. Catt ell. Butt erfi eld .K . G. R. 98 110 18. Tre vin o. an . R.arc h Me tho ds an d Or ga nis ati on Stu die s. 53: 7.. L. Gra ha m.B ..R . Hu ma n Rel ati on s. an d We ave r. 'Mo ral aw are nes s in bus ine ss org ani sati ons : infl ue nce s of iss uerel ate d an d soc ial con tex t fa ctor s'.

R.W.J.E . Jou rna l of So cial Psy ch olo gy.Business Ethics: A European Review Volume 19 Number 2 April 2010 d Wo live r. I. Kw on. 'A rea sse ss me nt of the fac tori al cul tur e di me nsi ons of mo der n nat ion s'. 24 125 8.M . 10 8:2 . 20 03. 'A cro sscul tur al co mp aris on of eth ical atti tud es of bus ine ss ma na ger s: Ind ia. Kor 268 . R.A . stie . P.. P. Sto eb erl.. 19 79. G. an d Ba um har t. Chri © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

26 328 7. an d Pa nt. W. Clar k. L. 46 147 0.R.ea an d the Uni ted Sta tes' . Jou rna l of Co ns ulting an d Cli nic al Psy ch olo gy. 19 87. Jou rna l of Bu sin ess Eth ics.A . 46: 3. 19 95. 'Mu tua l rel eva nce on ma ins tre am an d cro sscul tur al psy cho log y'. J. Coh en. L. 'An ex plo rat ory exa mi nat ion of int ern ati on al diff . 55: 4.

D. . 'Cu ltur al an d soc © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. Pa nt. Coh en. L. J. an d Sh arp . 7. D. an d Ma 270 . Cro wn e. 3764. 19 92. Jou rna l of Bu sin ess Eth ics. 11: 9.Business Ethics: A European Review Volume 19 Number 2 April 2010 ere nce s in au dit ors' eth ical per cep tio ns'. W.R. ioeco no mic con str ain ts on int ern ati on al cod es of eth ics: les son s fro m acc ou nti ng' . Be ha vio ura l Re se arc h in Acco unt ing . 68 770 0.

19 87. 'Bu sin ess eth ics: a co mp aris on of atti tud es of ma na ger s in Ho ng Ko ng an d the Uni ted Sta tes' . 19 67.C . 'An aly sin g eth ical dec isio n . Th e Ho ng Ko ng Ma na ger . D. Dole che ck. M. NY: Joh n Wil ey. Th e Ap pro val Mo tiv e. B. M. 19 89.rlo we. Ne w Yor k. an d Dol ech eck . A. Dubi nsk y.J. C. an d Lok en. 2843.

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40 542 0. 'Un ive rsa liza bili ty an d rec ipr oci ty in int ern ati on al bu sin ess eth ics' . Hen dry . 5:3 . G. Bu sin ess Eth ics Qu arter ly. Hofs ted e. Te ac hin g Bu sin ess Eth ics . Cul tur e's Co ns eq ue nc es: Int ern atio nal Dif fer en ce s in Wo rkRel ate . J. 33 135 6. 19 80.er an d pri or ed uc ati on' . 19 99. 9:3 .

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'A co mp ari so n of eth ical per ce pti on s an d mo ral phi los op hie s of Am eri ca n an d Eg ypt ian bu sin ess stu de nts '. 23: 3. Mart a.. A. 20 03. . 7:1 .. N.K. an d Att ey a. Atti a. A. Te ac hin g Bu sin ess Eth ics .me nt in Mal ays ia'. J. Ma lay sia n Ma na ge me nt Re vie w. 37. M. 120. Sin gh ap ak di.

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McD on ald . 26 127 2. 'Et hic al per ce ptio ns of ex pat riat e an d loc al ma na ger s in Ho ng Ko ng' . 19 97. 16 .3. 16: 15. Jou rna l of Bu sin ess Eth ics .C . G. 20 00. P. 8910 4. Jou rna l of Bu sin ess Eth ics . McD on ald . G. an d Ka n. 27: 1/2 . 'Cr oss cul tur al me tho dol ogi cal iss ue s in eth ical res ear ch' .

20 02. an d Ra shi d. M.Business Ethics: A European Review Volume 19 Number 2 April 2010 0516 23. McD on ald . McL are n. M. 19 88. C. Z. G. 83 584 5.A .A . Jou rna l of Bu sin ess Eth © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 7:1 1. R. Iss ue s an d Ca ses in Cr oss Cul tur al Ma na ge me nt: An Asi an Per sp ect 300 . an d Ze pp. ics . 'Et hic al per ce ptio ns of Au str ali an an d Ho ng Ko ng Chi ne se ma na ger s'.

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J . 37 541 3. 19 96. O'Fa llo n.Business Ethics: A European Review Volume 19 Number 2 April 2010 ics . 'A rev iew of the em piri cal eth ical de cisi onma kin g lite ratu re: 19 9620 03' . M.D . rna l of Bu sin ess Eth ics . R. an d Ho yt. 54 355 5. K. 59: 4. Okle sh en. M. Jou © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 'A cro sscul tur al co mp ari so n of eth ical per sp ect ive s an d de cisi on 306 . 13: 7. an d But ter fiel d. 20 05.

Pala zzo .P. 53 754 9. J. 'Re .Am eri ca n an d Ge rm an bu sine ss eth ics: an int erc ult ura l co mp ari so n'.ap pro ac he s of bu sin ess stu de nts : Uni ted Sta tes of Am eri ca ver sus Ne w Ze ala nd' . S. Jou rna l of Bu sin ess Eth ics . 15: 5. 19 521 6. 41: 3. Jou rna l of Bu sin ess Eth ics . Pete r. 20 02. 19 79. B. 'U.

20 00. D. Ran dal l. R. Jou rnal of Bu sin ess Eth ics . 617. 308 . e eff ect of ge nd er an d set tin g on acc ou nta nts ' eth ical ly se nsi tiv e de cisi on s'.Business Ethics: A European Review Volume 19 Number 2 April 2010 lia bili ty: a rev iew of psy ch om etri c ba sic s an d rec ent ma rke tin g pra cti ces '. Radt ke.R . Jou rna l of Ma rke tin g Re se arc h. 4:2 . 'Th © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 29 931 2. 16: 1.

M. M. an d Gib so n. 'Me tho dol og y in bu sin ess eth ics res ear ch: a rev iew an d crit ical ass ess me nt'. D. Jou rna l of Bu sin ess Eth ics . 19 91. A. 80 581 7. Jou rna l of Bu sin ess Eth ics . 9:6 . Ran dal l. 10: 11. an d Fer na nd es. M. 'Th e soc ial de sir abi lity res po ns e bia s in eth ics res ear ch' . 45 747 . 19 90.M.

). D.R. J. J. 310 . J. In Re st.Business Ethics: A European Review Volume 19 Number 2 April 2010 1. Mo ral De vel opme nt in the Pro fes sio ns: 126. 19 86. Hill sd ale . Rest .R. 'Ba ck gro un d: the ory an d © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. Rich ter. NJ: La wren ce Erl ba um Ass oci ate s. Rest . (Ed s. 19 94. NY: Pra eg er.R. an d Na rvÉ iez. Mo ral De vel op me nt: Ad va nc es in Re se arc h an d Th eor y. A. res ear ch' . Ne w Yor k.

an d Bar nu m. HR Ma ga zin e. P.A . C. Roh ner . 19: 4. R. 'Et hic al de cisi on ma kin g in mu ltin ati on al org ani zat ion s: a cul tur eba se d mo del '. C. 38 539 2. 'To wa rds a co nc . Rob ert so n. Se pte mb er. Jou rna l of Bu sin ess Eth ics .P . 19 94. 'W he n val ue s cla sh'. an d Fa dil. 19 99. 19 84. 4253.

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Sing ha pa kdi. 'A cro ss cul tur al stu dy of mo ral phil oso © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. an d Oro se.. 28: 1. 11: 5. 6578. 4169. Sing ha pak 316 . phi es. Int ern ati on al Ma rket ing Re vie w.J.Business Ethics: A European Review Volume 19 Number 2 April 2010 of cul tur e an d mo rali ty'. A. L. Me rrill Pal me r Qu art erl y. eth ical per cep tio ns an d jud ge me nts : a co mp aris on of Am eri can an d Th ai ma rke ter s'. S. 19 94. Vit ell.

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Ma rke tin g Sci en ce Re vie w. Ac ad em y of © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. K. T.H .Business Ethics: A European Review Volume 19 Number 2 April 2010 die s. 20 04: 1. 20 04. 'Cu ltur e's rol e in ma rke ter s' eth ical dec isio n ma kin g: an int egr ate d the ore tic al fra m ewo rk'. C. 19 98. an d Bo dki n. 'A cro ssnat ion al co mp aris on of uni ver sity stu de nts' per ce ptio 318 . Stev ens on. 128. 44 745 6.J.D . Srnk a. 15: 3.

4555.. Stor z. 11 713 1. 17: 1. Do ugl as. W. M. an d . Gei ger . S. 23: 1. 19 99.L . Stre et.C . Int ern ati on al Jou rna l of Int erc ult ura l Rel ati on s.. Jou rna l of Bu sin ess Eth ics. M.ns reg ard ing the eth ics an d acc ept abil ity of sal es pra ctic es'. D. 'Ma lay an d Chi nes e val ues un de rlyin g the Mal ays ian bus ine ss cul tur e'. S.

20 01. al Be havio r an d Hu ma n De cisi on Pro ces ses .. 19 96.S .J. M.Y . 'Ar e Mal ay mi ddl elev el exe 320 . E. Ha ssa n. 25 627 7. H.Business Ethics: A European Review Volume 19 Number 2 April 2010 Ma rtin ko. 86: 2. Or ga niz ati on © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. 'Th e im pac t of cog niti ve ex pe nd itur e on the eth ical dec isio nma kin g pro ces s: the cog niti ve ela bor ati on mo del' . an d Sai d. M. Tam am .

P. Tan. Ma lay sia n Ma na ge me nt Revie w. H. tot al qu alit y an d the Raj iv Ga nd hi Nat ion al Qu alit y Aw ard '. 20 02.cut ive s mo re coll ect ivis tic tha n indi vid uali stic ?'. H. Jou rna l of Ma na ge me nt De vel op me nt. 21: 6. Tang . an d Kh oo.L .P. 5056. K. an d Gil ber t. 'In dia n soc iet y. 41 742 6.R .C . 31: 4. T.

'Att itu de s to wa rds mo ne y as rel ate d to intr insi c an d ext rin sic job sat isf act ion . H. 19 95. Ser an g.P . an d Li m. d Ind ivi du al Dif fer en ce s. 19: 3. Teoh . str ess an d wo rkrel ate d atti tud es'.Y .Business Ethics: A European Review Volume 19 Number 2 April 2010 . 32 733 2.. Pe rso nal ity an © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. D. 19 99.C . 'In div idu alis mcoll ect ivis m cul tur al diff ere nc es af- 322 . C.

an d Bo kor . C.. D. W.fec tin g per ce pti on s of un eth ical pra cti ces : so me evi de nc e fro m Au str ali a an d Ind on esi an acc ou nti ng stu de nts '. Jou rna l of . Te ac hin g Bu sin ess Eth ics . M. Re yes . D.E . 'Pr edi cto rs of eth ical de cisi on s reg ard ing insi der tra din g'. 13 715 3. 19 91. G. 3:2 . Terp est ra.

L.K . S. L. Trevi no. 69 971 0. 19 86. in org ani zat ion s (cr oss cul tur al eth ics) '. 10: 9. 114.Business Ethics: A European Review Volume 19 Number 2 April 2010 Bu sin ess Eth ics . Jou rna l of Bu sin ess Eth ics . an d Sa un der s. 'Et hic al de cisi on ma kin g in org ani zat ion s: a 324 . 'Th e soc iocul tur al em be dd ed ne ss of ind ivi du als' eth ical re aso nin g © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.B . Thor ne. 35: 1. 20 02.

F. Per so nal ity an d So cia l Ps yc hol og y Bul letin. 'So me uni ver sal s of soc ial be ha vio r'.per so nsit uat ion int era cti oni st mo del '. C. 116. 19 93. Tro mp en aar s. Tria ndi s. H. 11: 3. 19 78. 60 161 7. Rid ing the Wa ve s of Cul tur e: Un der sta ndi ng Cul tur al Div . Ac ad em y of Ma na ge me nt Re vie w. 4:1 .

Uddi n. J. 14 315 0. C.Business Ethics: A European Review Volume 19 Number 2 April 2010 ers ity in Bu sin ess . S. Bu sin ess Eth ics 326 . Jou rna l of Bu sin © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. ess Eth ics . 'So me cro sscul tur al evi de nc e on eth ical rea so nin g'. 20 03.J. 'Un der sta ndi ng the fra me wo rk of bu sin ess in Isla m in an era of glo bal isa tio n: a rev iew '. 31: 2. 20 01. Lo ndo n: Nic hol as Bre ale y. an d Wi nd sor . Tsui.

C. Vale nti ne. 2332. 20 02. 20 06. S. Sh ep ard . 40: 4. 12: 1. an d Flei sch ma n. 30 131 2. S. Van Sa ndt . 'Et hic s co de s an d pro fes sio nal s' tol era nc e of soc iet al div ers ity' . 'An ex am ina tio n of the rel ati on shi ps bet . G. J..M .: A Eu rop ea n Re vie w.V . Jou rna l of Bu sin ess Eth ics . M. an d Za pp a..

Jou rna l of Bu sin ess Eth ics .Business Ethics: A European Review Volume 19 Number 2 April 2010 we en eth ical wo rk cli ma te an d mo ral aw are ne ss'. an d Bar ne s. . 40 943 2. Jou rna l of Bu sin ess Eth ics . 93. 68: 4. 328 . 'Th e eff ect s of cul tur e on eth ical de cisi onma kin g: an ap plic ati on of Hof ste de' s typ olo gy' . S. 75 376 0. 12: 10.L . Nw ac hu kw u.H. Vitel l.J. S. Whip ple. J. 19 © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd.

K.F. Vol.). and Sw ord s.B . 67 167 9. In Rie gel. (Ed s. 'Th e pro ble m of the pac kag ed vari abl e'. 19 92. 1: 30 130 9.T. Whiti ng. Jou rna l of Bu sin ess Eth ics. Ha wth orn . W. 'Bu sin ess eth ics jud ge me nts: a cro sscult ura l co mp aris on'. B.F . 19 76. J. 11: 9.A. Th e De vel opi ng Ind ivid ual in a Ch an gin g Wo rld. D. and Me ach am .

. 18 120 5. Ca pp el. 19 94. sio nal stu den t gro ups '. 4:2 . 'Et hic al sen siti vity in ma nag em ent dec isio ns: dev elo pin g and tes tin g a per cep tua l me asur e am ong ma nag em ent and pro fes © 2010 The Author Journal compilation © 2010 Blackwell Publishing Ltd. Te ach ing Bu sin ess Eth ics. an d Hal loc k.. D. C. Wyld .C .P .A . 'A par tial tes t of the 330 . D. 20 00. S. D. NY: Aldi ne.Business Ethics: A European Review Volume 19 Number 2 April 2010 e.E . Witt me r.D . Jon es.

an d Fra nk e.R .M . Youn g. 20 00.syn the sis int egr ate d mo del of eth ical dec isio n ma kin g: cog nitiv e mo ral de vel op me nt an d ma na ger ial mo ral deli ber ati on' . Ma na ge me nt Re se arc h Ne ws. 17: 34. G. 1729. 'Cu ltur al infl ue nce s on ag enc y pra ctit ion ers' eth ical per ce ptio ns: a co mp aris on of Kor ea an d . S.

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