Corporate anti-corruption initiatives can make a substantial contribution towards curtailing corruption and advancing efforts to achieve the United Nations’ Sustainable Development Goals. However, researchers have observed that underdeveloped assumptions with respect to the conceptualization of corruption and how firms respond to corruption risk impeding the efficacy of anti-corruption programs. We investigate the relationship between the perceived level of corruption in foreign host countries and the organizational structure of subsidiary operations established by multinational corporations. Foreign host market corruption is disaggregated into (...) two components—private and public corruption. We employ an uncertainty-based perspective grounded in transaction cost theory to focus upon the distinct mechanisms through which private and public corruption can each be expected to impact a foreign subsidiary’s organizational structure [wholly-owned subsidiary or a joint venture with a local partner]. We expect that each type of corruption fosters a different type of uncertainty which predominates in shaping the MNC’s choice of foreign subsidiary investment structure. Hypotheses are developed and tested with a sample of 187 entries into 19 foreign host markets. Each type of corruption was found to exert a distinct effect upon the organizational structure of foreign subsidiaries. More precisely, while heightened perceived levels of public corruption were found to motivate MNCs to invest through a JV with a local partner rather than a WOS, more pronounced private corruption precipitated the opposite outcome. (shrink)

This paper explores the relationship between individual work values and unethical decision-making and actual behavior at work through two complementary studies. Specifically, we use a robust and comprehensive model of individual work values to predict unethical decision-making in a sample of working professionals and accounting students enrolled in ethics courses, and IT employees working in sales and customer service. Study 1 demonstrates that young professionals who rate power as a relatively important value are more likely to violate professional conduct guidelines (...) despite receiving training regarding ethical professional principles. Study 2, which examines a group of employees from an IT firm, demonstrates that those rating power as an important value are more likely to engage in non-work-related computing even when they are aware of a monitoring software that tracks their computer usage and an explicit policy prohibiting the use of these computers for personal reasons. (shrink)

A cornerstone of economic theory is that rational agents are self-interested, yet a decade of research in experimental economics has shown that economic decisions are frequently driven by concerns for fairness, equity, and reciprocity. One aspect of other-regarding behavior that has garnered attention is noblesse oblige, a social norm that obligates those of higher status to be generous in their dealings with those of lower status. The results of a cross-cultural study are reported in which marked noblesse oblige was observed (...) on a reciprocal-contract decision-making task. Participants from seven countries that vary along hierarchical and individualist/collectivist social dimensions were more tolerant of non-reciprocation when they adopted a high-ranking perspective compared with a low-ranking perspective. (shrink)

To determine and describe ‘mainstream US culture’ responses to the Schwartz Values Survey version 57 were collected and analyzed amongst two samples, one from 49 states, disregarding state of residence, and another from 27 US states comparing samples by state, with the 27-state populations representing about 82 % of the total US population. Statistical comparisons indicate that the responses of the samples categorised by the total US and state of residence samples and Schwartz’ ten individual cultural values show a cohesive (...) mainstream US culture of the White, generally middle class population, having high motivational value priorities for self-direction, universalism and benevolence, with lowest priorities for power and achievement. We found significant value priority differences between urban and rural residents, but minimal differences relating to gender. (shrink)

This paper explores the relationship between individual work values and unethical decision-making and actual behavior at work through two complementary studies. Specifically, we use a robust and comprehensive model of individual work values to predict unethical decision-making in a sample of working professionals and accounting students enrolled in ethics courses, and IT employees working in sales and customer service. Study 1 demonstrates that young professionals who rate power as a relatively important value are more likely to violate professional conduct guidelines (...) despite receiving training regarding ethical professional principles. Study 2, which examines a group of employees from an IT firm, demonstrates that those rating power as an important value are more likely to engage in non-work-related computing even when they are aware of a monitoring software that tracks their computer usage and an explicit policy prohibiting the use of these computers for personal reasons. (shrink)