On May 16, 2012, RAND brought together a group of public company directors and executives, chief ethics and compliance officers, and stakeholders from the government, academic, and nonprofit sectors for a series of conversations about organizational culture, as well as to explore the business and policy ramifications of efforts to build better ethical cultures in corporations.

This study developed and tested a model of culture’s effect on budgeting systems, and hypothesized that system variables and reactions to them are influenced by culture-specific work-related and ethical values. Most organizational and behavioral views of budgeting fail to acknowledge the ethical components of the problem, and have largely ignored the role of culture in shaping organizational and individual values. Cross-cultural differences in reactions to system design variables, and in the behaviors motivated or mitigated by those variables, (...) has implications for the design and effectiveness of budgeting systems. The data largely support our research model, demonstrating the hypothesized national cultural differences in system design variables (e.g., participation, standards tightness, budget emphasis, etc. which we characterized as the opportunity and incentives to create budgetary slack), and the expected relationship between incentives (but not opportunity) to create slack and slack creation behavior. The data demonstrate hypothesized cultural differences in ethical ideology but show ethical ideology related to slack creation behavior only for U.S. managers. A discussion of the results and their implications is included. (shrink)

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding (...) accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed. (shrink)

This book is about the ethical issues arising in the course of business, especially those affecting people working in Asia. Each chapter offers a different perspective and the positions taken vary greatly from one writer to another.

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path (...) analysis results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

For most nurses world-wide, activities are centred around working directly with patients and so the nurse-patient relationship is of the greatest importance. Ethnocentrism on the part of the health care community has led to misdiagnosis, mistreatment and undertreatment of culturally diverse individuals world-wide. This author discusses a tool, Greipp's Model of Ethical Decision-Making, which can be used to assist nurses in analysing the effects of culture, beliefs and diversity upon the caregiver and care recipient within an ethical framework.

Financial and cost accounting information is processed by decision-makers guided by their particular need to support decisions. Recent technological advances impacting on information as well as organizations such as the European Community mandating financial reporting requirements for many countries is rapidly changing the landscape for decision making using accounting information. Hence, the importance of individuals'' decision making is more important than it was previously. These decisions are also influenced by individuals'' ethical beliefs. The Throughput Modeling approach to cultural and ethical (...) concerns provides a way of dealing with accounting information processed through various pathways by decision-makers. This modeling approach captures different philosophical perspectives from which to understand what is involved in "thinking scientifically." In the Throughput Modeling approach, pathways highlight the importance of how different philosophical perspectives may be used by individuals in arriving at a decision. This paper highlights key concepts involved in rethinking the basis of moral decision making in terms of an underlying process, rather than focusing on the application of principles or the development of a virtuous character. Examples are provided from both English and Spanish settings to help emphasize the importance of modeling ethical decision making globally. (shrink)

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism (...) and/or power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed. (shrink)

A study of American Indian youths illustrates competing pressures between research and ethics. A stakeholder-researcher team developed three plans to protect participants. The first allowed participants to skip potentially upsetting interview sections. The second called for participants flagged for abuse or suicidality to receive referrals, emergency 24-hr clinical backup, or both. The third, based on the community's desire to promote service access, included giving participants a list of service resources. Interviewers gave referrals to participants flagged as having mild problems, (...) and reported participants with serious problems to supervisors for clinical backup. Participants seldom chose to skip sections, so data integrity was not compromised. However, participants did have more problems than expected (e.g., 1 in 3 had thought about suicide, 1 in 5 had attempted suicide, and 1 in 4 reported abuse), so service agencies were not equipped to respond. Researchers must accept the competing pressures and find ethically appropriate compromises that will not undermine research integrity. (shrink)

This paper assesses the potential of organisational culture as a means for improving ethics in organisations. Organisational culture is recognised as one determinant of how people behave, more or less ethically, in organisations. It is also incresingly understood as an attribute that management can and should influence to improve organisational performance. When things go wrong in organisations, managers look to the culture as both the source of problems and the basis for solutions. Two models of organisational (...) culture and ethical behaviour are evaluated. They rest on different understandings of organisational culture and the processes by which ethics are enhanced. Firstly, the prevailing approach holds that creating a unitary cohesive culture around core moral values is the solution to enhancing ethical behaviour. Both the feasibility and desirability of this approach, in terms of ethical outcomes, is questioned. The second model queries the existence of organisational culture at all, arguing that organisations are nothing more than shifting coalitions of subcultures. In this second model, the very porousness of the subcultures provides a catalyst for the scrutiny and critique of norms and practices. Such diversity and debate is construed as potentially a better safeguard for ethical behaviour than the uniformity promised by the unitary, strong culture model. (shrink)

In order to develop sustainable relationships with the natural environment it is necessary to focus on approaches that may yield workable models of sustainability. Here I sample a few approaches from Latin America that point toward a promising model of sustainability. I argue that these approaches share the idea that the natural environment is in very close interdependence with human beings and their communities. I also outline the beliefs and practices of certain Latin American populations which exemplify this idea, and (...) conclude that the crucial feature for achieving sustainability is a particular type of cultural matrix. (shrink)

The concept of culture is best understood from a genetic and functional point of view. To cultivate an object is to develop the potentialities of its nature with a view to a definite end or result. For example, agriculture is the process whereby the potentialities of the earth and of seeds are cultivated with a view to growing edible plants. Similarly, one may speak of pearl culture or bee culture to indicate the process of cultivation or production (...) of pearls or bees through the agency of man. By transference, the term has historically been applied to man himself and refers to the process of self-cultivation of man by man. Human culture, or anthropo-culture as it may be called, originally comprised the various ways in which man has tended his nature so as to make it grow or develop in a specific way. In classical Western civilization, as man differentiated between his body and his soul, he came to attach greater importance to the cultivation of his soul and culture became identified with the culture of the soul. Genetically, human culture refers to the education, or cultivation, of the whole man considered as an organism and not only to the mental or spiritual aspects of his nature. Plato’s concept of paideia, which comprised the education of the body through gymnastics and that of the soul through the liberal arts, reflects this holistic approach to the human cultural process. In time, culture came to mean the state of being educated as distinct from the process of education and then, still later, came to refer to the whole intelligible world revealed by education, to wisdom as a product of a liberal education. (shrink)

This book examines the relationship between organizational culture and ethical practices among NGOs in Kenya. It highlights the need for greater oversight and anti-corruption policies to better control corrupt practices from within and avoid adverse implications and financial effects due to a lack of accountability and unethical behaviors.

The use of cochlear implants in born-deaf infants addresses the issues of disability, proxy consent, and potential ethnocide of the Deaf culture. The ethical issues explored in this paper are: 1) the disability versus trait argument of deafness, 2) parents versus Deaf community in proxy consent, 3) justification for surgical intervention in a non-life threatening condition, and 4) justification for ethnocide. Decisions for non-competent individuals should be made to assure the child of an open future, with rights that need (...) to be protected now, so that the child can exercise them later as an adult. Cochlear implants provide the potential of an open future and are morally justified on that basis. (shrink)

The research presented in this article aims to contribute both quantitatively and qualitatively to the discussion on family versus non-family businesses' differences in ethical core values, culture and ethical climate. The purpose of our article is to better understand the association between the degree of involvement of a family in an enterprise and its influence on the enterprise's core values, culture and ethical climate as the constitutional elements of enterprise ethical behaviour. The research indicates that family as well (...) as non-family enterprises maintain positive attitudes towards the core values with ethical content. Regarding the type and strength of culture as well as the type of ethical climate, our research results indicate significant differences between family and non-family enterprises. (shrink)

Using the Bible in Christian ethics is often not as simple as many would expect it to be. This is particularly the case for the use of the Old Testament. Part of the challenge is the complexity of grasping the customs and norms that are reflected in the Old Testament. They are often at odds with what is acceptable in contemporary thinking. In this article, we examine the difficulty of using the Old Testament in Christian ethics by using (...) the narrative of Judah and Tamar in Genesis 38 as case study. We show that this particular text alerts us to the complex relationship between ethics and culture, not only in the world of the text, but also the world of the interpreter. Based on our analysis of the text we argue for its meta-ethical contribution to the practice of Christian ethics. We do not endeavour to resolve the perceived tension between the implied ethics of the text and that of contemporary interpreters, but view the unresolved tension as one of the text’s key contributions to the practice of Christian ethics. (shrink)

Disparity in consumer ethics reflects cultural variations; these are differences in the collective programming of the mind that distinguishes one culture from another. This study explores the differences in consumer ethics across cultural dimensions using Hofstede's (in Culture's consequences: international differences in work-related values, Sage, Beverly Hills, 1980) model (collectivism, masculinity, power distance, and uncertainty avoidance) and Muncy and Vitell (in J Bus Res 24(4): 297-311, 1992) consumer ethics model (i.e., illegal, active, passive, and no (...) harm). This is the first study to empirically explore consumer ethics using these two major constructs. Seven hundred sixty one African American consumers were used to test the four major hypotheses developed in this study. Current research has revealed that there are significant differences in ethics between consumers who score high and consumers who score low on Hofstede's four cultural dimensions. In general, this research revealed that consumers who score high on collectivism, high on uncertainty avoidance, low on masculinity, and low on power distance scales reject questionable activities more than consumers who score low on collectivism, low on uncertainty avoidance, high on masculinity, and high on power distance. This study should prove valuable to international marketers because the Hofstede cultural model allows managers to identify differences in consumer ethics across different cultures and thus provides a theoretical base for designing effective marketing strategies. (shrink)

The economic globalization process has integrated different competitive markets and pushes firms in different countries to improve their managerial and operational efficiencies. Given the recent empirical evidence for the benefits to firms and stakeholders of good corporate governance (CG) practice, it is expected that good CG practice would be a common strategy for firms in different countries to meet the increasingly intense competition; however, this is not the case. This study examines the differences in CG practices in firms across different (...) countries using the concept of ethical sensitivity. Through the regression analysis of 271 firms in 12 countries and regions, it is found that Hofstede’s cultural dimensions can explain the differences in CG practices. Furthermore, the results demonstrate the influence of culture on ethical sensitivity, which eventually determines the CG practices in different regions. (shrink)

Alfred Stein, em memória de quem esse artigo é dedicado, mantinha, enquanto filósofo da história, a crença em valores absolutos como obsoletos bem como, enquanto filósofo da ética, o convencimento sobre a aleatoriedade relativista-cultural na valoração moral da ação humana. De uma tal valoração aparece indicado reconstruir a ação adequadamente, ou seja, compreendê-la intencionalmente e explicá-la por meio da causalidade. No decorrer desse compreender e desse explicar, se deve fazer uma referência a isso que Stern com, entre outros, Blaise Pascal, (...) chama de “a condição humana” (la condition humaine): o fato de que o humano é um ser consciente de si mesmo, de que ele é determinado por uma vontade de autopreservação, de que ele ama e odeia, de que ele sofre, busca escapar do sofrimento, de que ele sabe de sua mortalidade e, por fim, morre. De maneira semelhante à anthropéia physis de Thukydides, essas condições variantes resultam decorrer de ação bem diferentes e padrões de comportamento, de acordo com as especificidades da situação histórica – parecido com como um balão sobe, sob o efeito da mesma lei da gravidade, uma pedra, entretanto, cai ao chão. Seguindo essa construção compreensivo-explicativa da ação, vêm a sua valoração moral. Esta é, com Stein, guiada pelo princípio da liberdade como de um ser-livre de pressão e pelo princípio da maior minimização possível do sofrimento humano. (shrink)

We explore the language of leadership of global media mogul Rupert Murdoch in 2010, the year before the phone-hacking scandal in the UK came to public attention. Subsequent public enquiries in the UK exposed unethical conduct by staff of News Corporation, a global corporation whose Chairman and CEO was Rupert Murdoch. We focus on the ethical climate fashioned by ‘A Letter from Rupert Murdoch’ that appeared in the opening pages of the annual report of News Corporation for the year ended (...) 30 June 2010. Plausibly, Murdoch’s discourse in that letter helped condition the inapt, unethical conduct of News Corporation staff. We highlight the cultural and ethical signs that were embedded in Murdoch’s letter and which reflected the company’s tone at the top and ethical values. We identify signs of a perverse leadership thinking that possibly help explain the inappropriate cultural values and ethical behaviours that were revealed subsequently in evidence presented to public inquiries. (shrink)

We live in an increasingly globalizing world, in which countries are closely linked by international trade and investment ties. Cross-cultural comparative studies of national values and ethics have attracted growing research interest in recent years, because shared practices, values and ethical standards depend on shared beliefs. However, the findings of such studies have been unable to reach a consensus on the impact of culture on ethics-related attitudes and behavior. Empirically, many "cross–cultural" differences reported by previous studies might (...) actually stem from cross-national differences. In order to partially fill this gap, this study advocates an analytical framework that isolates the role of cultural and national differences in order to test their relationship to individual level variables. Within this framework, we test competing hypotheses based on both cultural and national contexts by comparing groups of Chinese and American respondents together with a "bridging group" of Chinese Chinese-Americans. Theoretically, this contextual approach helps resolve the debate on the role of culture, by showing that culture plays a far more important role in shaping value orientations than the national background. Specifically, the two ethnic Chinese groups had many cultural values in common, and differed significantly from the Caucasian group. Implications are discussed. (shrink)

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of (...) economic resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)

We explore the notion that culture influences people’s values, and their subsequent ideologies and ethical behaviors. We present the idea that culture itself changes with time, and explore the influence of culture and generational markers on consumer ethics by examining differences in these ethical dimensions between Australians, Indonesians, and Indonesian Migrants in Australia, as well as differences between Generation X versus Generations Y and Z. The present study addresses the need to investigate the role that (...) class='Hi'>culture plays in consumer ethics, and the interaction between culture and generational attitudes in determining consumer ethics. Results established a distinct multiculturality in our three cultural samples, including a generational cohort differences. This suggests that culture and generational markers influence ethical beliefs, ideologies, and consumer ethics. It further indicates that Indonesian Migrants have acculturated to Australian society both in terms of their values and consumer behaviors, illustrating a crossvergence effect; scores indicate that these Migrants have the highest cultural intelligence among our samples. Implications of the findings for consumer ethics theory and practice are considered and future directions identified. (shrink)

This research study sought to identify whether there is a relationship between ethical perceptions and culture. An examination of the cultural variables suggests that there is a relationship between two of Hofstede's cultural dimensions (i.e., Uncertainty Avoidance and Individualism) and ethical perceptions. This finding supports the hypothetical linkage between the cultural environment and the perceived ethical problem variables posited in Hunt and Vitell's General Theory of Marketing Ethics (1986).

Much of the work in professional ethics sees ethical problems as resulting from ethical ignorance, ethical failure or evil intent. While this approach gets at real and valid concerns, it does not capture the whole story because it does not take into account the underlying professional or institutional culture in which moral decision making is imbedded. My argument in this paper is that this culture plays a powerful and sometimes determinant role in establishing the nature of the (...) ethical debate; i.e., it helps to define what are viable action options, what is the organization’s genuine mission, and what behaviors will be rewarded or criticized. Given these conclusions, I also argue that consulting ethicists need more than an understanding of ethics theory, concepts and principles; they also need a sufficiently rich understanding of organizational culture and a willingness and an ability to critique that culture. (shrink)

Stereotypical images of Appalachians abound in entertainment media. When CBS proposed transplanting a poor Appalachian family to California for a reality television show titled The Real Beverly Hillbillies, Appalachians and advocacy groups were outraged. This article explores ethical issues raised by stereotypical portrayals of Appalachians and potential harm from those stereotypes as well as the reality from which they emerged. Using the theories of Levinas, Kant, and Aristotle, we then examine the ethics of stereotyping Appalachians and other subcultures in (...) entertainment media. Finally, we propose a decision tree to aid producers of entertainment media in creating ethical portrayals of fictional characters and real people. (shrink)

This article examined the effect of culture and religiosity on perceptions of business ethics among students in a tertiary institution in Malaysia. A structured questionnaire was developed with scenarios on various aspects of business ethics, and self-administered to the students in the business studies program. The results from 767 respondents showed that there were significant differences among the Malays, Chinese, and Indian students on seven scenarios namely selling hazardous products, misleading instructions, selling defective products, padding expense account, (...) taking sick to take a day off, keeping quiet on defective products, and respond to supplier's take good care of clients attitude. There was also an association between culture and religiosity. The MANOVA results also showed that culture and religiosity have an effect on perceptions of business ethics. (shrink)

For the past two decades, the empirical adequacy of virtue has ethics has been challenged by proponents of situationism and defended by a wide variety of virtue ethics, working both in Western and in Eastern philosophy. Advocates of Humean virtue ethics, however, have (rather surprisingly) had little to say in this debate. In this chapter, I attempt to help fill this gap in Hume scholarship in three ways. First, I elucidate insights both from Hume and from his (...) commentators to explain why a Humean conception of character fits well with the kind of social psychological evidence on which the situationist challenge depends. Second, I analyze insights from recent Confucian responses to the situationist challenge in order to highlight the relationship between culture and character development. I then use these insights to elucidate a similar but underdeveloped aspect of Hume’s virtue ethics. Third, and finally, I conclude by suggesting the significance of the relationship between character and culture for future research on Humean virtue ethics. (shrink)

Technology and Ethics. A European Quest for Responsible Engineering, edited by B. Heriard Dubreuil and his team (University Lille) is in many regards an innovative publication. It is the first fully European contribution to the field of engineering ethics and the result of an intensive cooperation between ethicists and engineers from all the member countries of the European Union. The basic structure of the book is both the distinction and interaction between three levels of analysis: personal responsibility of (...) engineers, the institutional level (business organisations) and the impact of technology on society and culture. On the personal level, the book deals with problems such as the role of professional codes and the fact that engineers must cope with flexibility, shorter lines of decision and erosion of the boundaries between private and professional life. On the meso level, the book deals with different aspects of decision making in the context of business organizations, such as quality management, technology assessment procedures, business ethics committees etc... On the macro level, the authors focus on the power of technology. Together with the influences from other social, economic and political actors, the decisions of engineers change the world in a way which is of moral significance. (shrink)

Cultural Heritage, Ethics and Contemporary Migrations breaks new ground in our understanding of the challenges faced by heritage practitioners and researchers in the contemporary world of mass migration, where people encounter new cultural heritage and relocate their own. It focuses particularly on issues affecting archaeological heritage sites and artefacts, which help determine and maintain social identity, a role problematised when populations are in flux. This diverse and authoritative collection brings together international specialists to discuss socio-political and ethical implications for (...) the management of archaeological heritage in global society. With contributions by authors from a range of disciplinary backgrounds, including archaeologists, philosophers, cultural historians and custodians of cultural heritage, the volume explores a rich mix of contrasting, yet complementary, viewpoints and approaches. Among the topics discussed are the relations between culture and identity; the potentialities of museums and monuments to support or subvert a people's sense of who they are; and how cultural heritage has been used to bring together communities containing people of different origins and traditions, yet without erasing or blurring their distinctive cultural features. Cultural Heritage, Ethics and Contemporary Migrations is a crucial text for archaeologists, curators, policymakers and others working in the heritage field, as well as for philosophers, political scientists and other readers interested in the links between immigration and cultural heritage. (shrink)

This study described and analysed the circumstances surrounding a fatal car accident involving personnel of a multinational corporation in a developing country. For some companies, road accidents are the leading cause of work-related fatalities in developing countries. This reality highlights the ethical dilemmas encountered in a global workplace. Questions as to how a company addresses safety concerns outside the standard work environment, the ethics of operating in a risky environment and the requirements for international consistency in compensation standards for (...) loss of life were addressed. The authors argued that multinational companies should localize health and safety practices to address the important asymmetries between different regions of the world regarding social, cultural and infrastructural issues. Furthermore, the authors analysed the leadership role that should be played by multinational companies to help and support national governments to reduce traffic fatalities in developing countries. From this perspective, the article represents a contribution for the body of knowledge dealing with the business–society relations. The authors used an action research approach to address these issues, both in response to the particular incident and to contribute to the body of research in this field. (shrink)

Differentiated instruction is an approach that centers on the fact that every student is different and shapes the teaching process according to this reality. Students in the learning environment differ from each other in terms of characteristics such as prior knowledge, interest, needs, learning style, socio-cultural background, cognitive-affective-psychomotor readiness. In order for students with different characteristics to benefit from education in the best way, it is necessary to diversify education in terms of content, teaching-learning process and measurement-evaluation dimensions, taking these (...) differences into account. In this diversification, students' readiness, interest and learning profiles are taken into account as a whole. Although educational programs are prepared by taking the similarities between individuals into account in practice, teachers are expected to diversify the process by taking the individual differences of the students into account and design different learning paths for students with different characteristics. One of the areas that needs to be planned and implemented with a differentiated teaching approach within formal education is religious education. Differentiated religious teaching is to diversify religious teaching in terms of content, learning-teaching process and measurement and evaluation dimensions, taking the individual differences of students into account such as their prior religious knowledge, interest and attitudes towards religion, cultural affiliations and learning profiles. In this study, the self-efficacy perceptions of Religious Culture and Moral Knowledge (“Din Kültürü ve Ahlâk Bilgisi”, abb. DKAB in Turkish) teachers towards differentiated teaching were examined. Determining the self-efficacy perceptions of DKAB teachers regarding differentiated instruction is important in terms of providing information about their success in planning, implementing and evaluating according to differentiated instruction in the Religious Culture and Moral Knowledge course. The research sought answers to the following questions: 1. What are DKAB teachers' self-efficacy perceptions towards differentiated instruction? 2. Is there a significant relationship between DKAB teachers' self-efficacy perceptions towards differentiated instruction and teachers' gender, age, years of service, graduated higher education program and the type of school they work in? The research is a descriptive study and is of quantitative type and survey model. The population of the research consists of DKAB teachers working in primary and secondary education institutions in the 2nd semester of the 2021-2022 academic year. The sample of the research consists of 425 DKAB teachers selected from the population using the appropriate sampling method. Differentiated Instruction Self-Efficacy Scale developed by Mutlu, Öztürk and Aktekin was used to collect the data used in the research. The data collected in the study was analyzed using the SPSS 25.0 package program. According to the findings obtained in the study, DKAB teachers' self-efficacy perceptions regarding differentiated instruction are at a high level. The characteristics of DKAB teachers' age, years of service, and the type of school they work in do not have a significant effect on teachers' self-efficacy perceptions regarding differentiated instruction. There is a significant relationship between DKAB teachers' gender and the characteristics of the higher education program they graduated from and their self-efficacy perceptions. Male teachers consider themselves more competent in differentiated instruction. The self-efficacy perceptions of the teachers who graduated from the primary education DKAB Teaching program are at a higher level than the teachers who graduated from the theology (Ilahiyat) program, which is described as the faculty of theology. It is thought that the research will contribute to the field of differentiated religious teaching. (shrink)