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  1. An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-Specific Ethical Reasoning.Damon M. Fleming, Chee W. Chow & Wenbing Su - 2010 - Journal of Business Ethics 94 (3):353-369.
    This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...)
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  • A Four-Country Study of the Associations Between Bribery and Unethical Actions.Richard A. Bernardi, Michael B. Witek & Michael R. Melton - 2009 - Journal of Business Ethics 84 (3):389-403.
    The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...)
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  • A Cross-Cultural Comparison of Ethical Orientations and Willingness to Sacrifice Ethical Standards: China Versus Peru.Christopher J. Robertson, Bradley J. Olson, K. Matthew Gilley & Yongjian Bao - 2008 - Journal of Business Ethics 81 (2):413-425.
    Despite an increase in international business ethics research in recent years, the number of studies focused on Latin America and China has been deficient. As trade among Pacific Rim nations increases, an understanding of the ethical beliefs of the people in this region of the world will become increasingly important. In the current study 208 respondents from Peru and China are queried about their ethical ideologies, firm practices, and commitment to organizational performance. The empirical results reveal that Chinese workers are (...)
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  • Consumer Ethics: The Role of Self-Regulatory Focus.Tine De Bock & Patrick Van Kenhove - 2010 - Journal of Business Ethics 97 (2):241 - 255.
    The present study investigates the influence of self-regulatory focus on consumer ethical beliefs (i.e., consumers' judgment of various unethical consumer practices). The self-regulatory focus framework is highly influential and applies to an impressively wide spectrum of topics across a diverse array of domains. However, previous research has not yet examined the link between this personality construct and the consumer ethics field. Findings indicate that promotion affects one's attitude toward questionable consumer practices with those having a stronger (versus weaker) promotion focus (...)
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  • Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees? [REVIEW]Thomas Li-Ping Tang & Randy K. Chiu - 2003 - Journal of Business Ethics 46 (1):13 - 30.
    This study examines a model involving income, the love of money, pay satisfaction, organizational commitment, job changes, and unethical behavior among 211 full-time employees in Hong Kong, China. Direct paths suggested that the love of money was related to unethical behavior, but income (money) was not. Indirect paths showed that income was negatively related to the love of money that, in turn, was negatively related to pay satisfaction that, in turn, was negatively associated with unethical behavior. Pay satisfaction was positively (...)
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  • Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. Versus China.William E. Shafer, Kyoko Fukukawa & Grace Meina Lee - 2007 - Journal of Business Ethics 70 (3):265-284.
    This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, (...)
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  • Toward a Model of Cross-Cultural Business Ethics: The Impact of Individualism and Collectivism on the Ethical Decision-Making Process.Bryan W. Husted & David B. Allen - 2008 - Journal of Business Ethics 82 (2):293-305.
    In this paper, we explore the impact of individualism and collectivism on three basic aspects of ethical decision making - the perception of moral problems, moral reasoning, and behavior. We argue that the inclusion of business practices within the moral domain by the individual depends partly upon individualism and collectivism. We also propose a pluralistic approach to post-conventional moral judgment that includes developmental paths appropriate for individualist and collectivist cultures. Finally, we argue that the link between moral judgment and behavior (...)
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  • Societal-Level Versus Individual-Level Predictions of Ethical Behavior: A 48-Society Study of Collectivism and Individualism.David A. Ralston, Carolyn P. Egri, Olivier Furrer, Min-Hsun Kuo, Yongjuan Li, Florian Wangenheim, Marina Dabic, Irina Naoumova, Katsuhiko Shimizu, María Teresa Garza Carranza, Ping Ping Fu, Vojko V. Potocan, Andre Pekerti, Tomasz Lenartowicz, Narasimhan Srinivasan, Tania Casado, Ana Maria Rossi, Erna Szabo, Arif Butt, Ian Palmer, Prem Ramburuth, David M. Brock, Jane Terpstra-Tong, Ilya Grison, Emmanuelle Reynaud, Malika Richards, Philip Hallinger, Francisco B. Castro, Jaime Ruiz-Gutiérrez, Laurie Milton, Mahfooz Ansari, Arunas Starkus, Audra Mockaitis, Tevfik Dalgic, Fidel León-Darder, Hung Vu Thanh, Yong-lin Moon, Mario Molteni, Yongqing Fang, Jose Pla-Barber, Ruth Alas, Isabelle Maignan, Jorge C. Jesuino, Chay-Hoon Lee, Joel D. Nicholson, Ho-Beng Chia, Wade Danis, Ajantha S. Dharmasiri & Mark Weber - 2014 - Journal of Business Ethics 122 (2):283–306.
    Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...)
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  • The Effect of Home and Host Country Cultures on the Manager's Individual Decision Making Related to Ethical Issues in a MNC.Virginija Kliukinskaite Vigil - 2011 - International Journal of Business Governance and Ethics 6 (1):1.
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  • Ethical Perception: Are Differences Between Ethnic Groups Situation Dependent?Jo Ann Ho - 2010 - Business Ethics 19 (2):154-182.
    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 (...)
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  • I See Me: The Role of Observer Imagery in Reducing Consumer Transgressions.Ruby Saine, Alexander J. Kull, Ali Besharat & Sajeev Varki - forthcoming - Journal of Business Ethics:1-12.
    As the number of consumer transgressions continues to increase, so do their financial repercussions for companies. Though academic and managerial interest in addressing this issue is growing, research on how to dissuade consumers from committing transgressions remains scarce. Drawing on the mental imagery literature and normative moral theory, the present research examines a novel way of reducing consumers’ appraisals of their own transgressions. Whereas an actor-imagery perspective fosters a teleological, egoistic view of morality and, in turn, induces moral leniency, having (...)
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  • A Comparison of the Effects of Ethics Training on International and US Students.T. Lee Williams, Shane Connelly, Michael Mumford, Alexandra MacDougall, Logan Watts, James Johnson & Logan Steele - 2016 - Science and Engineering Ethics 22 (4):1217-1244.
    As scientific and engineering efforts become increasingly global in nature, the need to understand differences in perceptions of research ethics issues across countries and cultures is imperative. However, investigations into the connection between nationality and ethical decision-making in the sciences have largely generated mixed results. In Study 1 of this paper, a measure of biases and compensatory strategies that could influence ethical decisions was administered. Results from this study indicated that graduate students from the United States and international graduate students (...)
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  • Journalism–Business Tension in Swedish Newsroom Decision Making.Magdalena Saldaña, George Sylvie & Shannon C. McGregor - 2016 - Journal of Media Ethics 31 (2):100-115.
    ABSTRACTFrom Kohlberg’s moral reasoning approach, this study analyzes the decision-making process of a group of Swedish newspaper editors. We use a qualitative methodology to examine how editors respond to three ethical dilemmas related to company loyalty, journalistic values, and newsroom diversity. Findings suggest that commercial considerations do not outweigh the inherent ethical/journalistic influence on decisions concerning the newsroom. Further categorization reveals that ethical and managerial reasoning co-exist in a news media landscape that requires capturing readers and investors without neglecting journalistic (...)
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  • The Relationship Between Social Cynicism Belief, Social Dominance Orientation, and the Perception of Unethical Behavior: A Cross-Cultural Examination in Russia, Portugal, and the United States.Valerie Alexandra, Miguel M. Torres, Olga Kovbasyuk, Theophilus B. A. Addo & Maria Cristina Ferreira - 2017 - Journal of Business Ethics 146 (3):545-562.
    Most studies investigating the relationship between cultural constructs and ethical perception have focused on individual- and societal-level values without much attention to other type of cultural constructs such as social beliefs. In addition, we need to better understand how social beliefs are linked to ethical perception and the level of analysis at which social beliefs may best predict ethical perceptions. This research contributes to the cross-cultural ethical perception literature by examining the relationship of individual-level social cynicism belief, one of five (...)
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  • Money, Emotions, and Ethics Across Individuals and Countries.Long Wang & J. Keith Murnighan - 2014 - Journal of Business Ethics 125 (1):1-14.
    This article presents two separate but closely related studies. We used a first sample to investigate the relationships among individuals’ reports of their income and their subjective well-being, and their approval of unethical behavior in 27 countries and a second sample to investigate the relationship between corruption in 55 countries and their populace’s aggregated feelings of subjective well-being (happiness). Analysis of data from 27,762 working professionals showed that, although reported feelings of subjective well-being were negatively related to their approval of (...)
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  • Are Workers More Likely to Be Deviant Than Managers? A Cross-National Analysis.Chung-wen Chen - 2014 - Journal of Business Ethics 123 (2):1-13.
    Using Robert Merton’s perspective on social structure [Social theory and structure. Free Press, New York, 1968], this study tested the individual-level association between job position and ethical reasoning. Anomie theory was employed to examine how country-level factors moderate that individual-level association. The hierarchical linear modeling (HLM) method was used to analyze 22,359 subjects from 28 nations. The statistical results proved that workers are more likely to justify ethically suspect behaviors, and that this individual-level relationship is moderated by the country-level factors (...)
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  • Does Corruption Have Social Roots? The Role of Culture and Social Capital.José Atilano Pena López & José Manuel Sánchez Santos - 2014 - Journal of Business Ethics 122 (4):1-12.
    The aim of this work is to analyse the influence of sociocultural factors on corruption levels. Taking as starting point Husted (J Int Bus Studies 30:339–359, 1999) and Graeff (In: Lambsdorff J, Taube M, Schramm M (eds) The new institutional economics of corruption. Routledge, London, 2005) proposals, we consider both the interrelation between cultural dimensions and the diverse expressions of social capital with corruption. According to our results, the universalistic trust (linking and bridging social capital) constitutes a positive social capital (...)
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  • Methods of Cheating and Deterrents to Classroom Cheating: An International Study.Richard A. Bernardi, Ania V. Baca, Kristen S. Landers & Michael B. Witek - 2008 - Ethics and Behavior 18 (4):373 – 391.
    This study examines the methods students use to cheat on class examinations and suggests ways of deterring using an international sample from Australia, China, Ireland, and the United States. We also examine the level of cheating and reasons for cheating that prior research has highlighted as a method of demonstrating that our sample is equivalent to those in prior studies. Our results confirm the results of prior research that primarily employs students from the United States. The data indicate that actions (...)
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  • The Perceived Role of Ethics and Social Responsibility: A Study of Marketing Professionals.Scott J. Vitell, Joseph G. P. Paolillo & James L. Thomas - 2003 - Business Ethics Quarterly 13 (1):63-86.
    This study examined the effect of various antecedent variables on marketers’ perceptions of the role of ethics and socialresponsibility in the overall success of the firm. Variables examined included Hofstede’s cultural dimensions , as well as corporate ethical values and enforcement ofan ethics code. Additionally, individual variables such as ethical idealism and relativism were included. Results indicated that most ofthese variables impacted marketers’ perceptions of the importance of ethics and social responsibility, although to varying degrees.
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  • How South African Societal and Circumstantial Influences Affect the Ethical Standards of Prospective South African Chartered Accountants.Dana Nathan - 2015 - African Journal of Business Ethics 9 (1).
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  • How Do Power and Status Differ in Predicting Unethical Decisions? A Cross-National Comparison of China and Canada.Yongmei Liu, Sixuan Chen, Chris Bell & Justin Tan - forthcoming - Journal of Business Ethics:1-16.
    This study examines the varying roles of power, status, and national culture in unethical decision-making. Most research on unethical behavior in organizations is grounded in Western societies; empirical comparative studies of the antecedents of unethical behavior across nations are rare. The authors conduct this comparative study using scenario studies with four conditions in both China and Canada. The results demonstrate that power is positively related to unethical decision-making in both countries. Status has a positive effect on unethical decision-making and facilitates (...)
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  • Ethical Judgments and Intentions: A Multinational Study of Marketing Professionals.Scott J. Vitell, Aysen Bakir, Joseph G. P. Paolillo, Encarnacion Ramos Hidalgo, Jamal Al‐Khatib & Mohammed Y. A. Rawwas - 2003 - Business Ethics: A European Review 12 (2):151-171.
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  • The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics.Curtis E. Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 90 (S3):383-391.
    The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...)
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  • The Influence of Cultural Values on Perceptions of Corporate Social Responsibility: Application of Hofstede’s Dimensions to Korean Public Relations Practitioners. [REVIEW]Yungwook Kim & Soo-Yeon Kim - 2010 - Journal of Business Ethics 91 (4):485 - 500.
    This study explores the relationship between Hofstede’s cultural dimensions and public relations practitioners’ perceptions of corporate social respon- sibility (CSR) in South Korea. The survey on Korean public relations practitioners revealed that, although Hofstede’s dimensions significantly affect public relations practitioners’ perceptions of CSR, social traditionalism values had more explanatory power than cultural dimensions in explaining CSR attitudes. The results suggest that practitioners’ fundamental ideas about the corporation’s role in society seem to be more important than their cultural values to understand (...)
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  • The Relationship Between Salespersons’ Ethical Philosophy and Their Ethical Decision-Making Process.Mirahmad Amirshahi, Mahmood Shirazi & Sara Ghavami - 2014 - Asian Journal of Business Ethics 3 (1):11-33.
    The aim of the present research is studying the relationship between the salespersons’ ethical philosophy and their ethical decision-making process and seeks to answer two fundamental questions: first, what is the ethical philosophy of salespersons? And second, how does the salespersons’ ethical philosophy affect their ethical decision-making process? Statistical population of this research is salespersons who have passed the sales training course at the Department of Commerce Research Centre. One hundred thirty-seven questionnaires of total 300 accessible populations were analyzed through (...)
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  • Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S.James S. Ang, Zhiqian Jiang & Chaopeng Wu - 2016 - Journal of Business Ethics 134 (4):611-629.
    Committing financial fraud is a serious breach of business ethics. However, there are few large scale studies of financial fraud, which involve ethical considerations. In this study, we investigate the pervasive financial scandals, which by the end of 2012 involved more than a third of the US-listed Chinese companies. Based on a sample of 262 US-listed Chinese companies, we analyze factors that differentiate between firms that commit financial fraud and those that do not. We find that firms more predisposed to (...)
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  • Sharing Sustainability: How Values and Ethics Matter in Consumers’ Adoption of Public Bicycle-Sharing Scheme.Juelin Yin, Lixian Qian & Anusorn Singhapakdi - 2018 - Journal of Business Ethics 149 (2):313-332.
    This study investigates the antecedents and mechanisms of consumers’ adoption of a public bicycle-sharing scheme as a form of shared sustainable consumption. Drawing on marketing ethics and sustainability literature, it argues that cultural and consumption values drive or deter the adoption of PBSS through the mediating mechanism of ethical evaluation. This study tests its hypotheses using a sample of 755 consumers from one of the largest PBSS programs in China. The results confirm the significance of collectivism, man–nature orientation, materialism, and (...)
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  • East Meets West: Toward a Universal Ethic of Virtue for Global Business. [REVIEW]Daryl Koehn - 2013 - Journal of Business Ethics 116 (4):703-715.
    Rudyard Kipling famously penned, “East is East, West is West, and never the twain shall meet.” His poetic line suggests that Eastern and Western cultures are irreconcilably different and that their members engage in fundamentally incommensurable ethical practices. This paper argues that differing cultures do not necessarily operate by incommensurable moral principles. On the contrary, if we adopt a virtue ethics perspective, we discover that East and West are always meeting because their virtues share a natural basis and structure. This (...)
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  • Global Software Piracy: Searching for Further Explanations.Deli Yang, Mahmut Sonmez, Derek Bosworth & Gerald Fryxell - 2009 - Journal of Business Ethics 87 (2):269-283.
    This paper identifies that Information and Communication Technology (ICT) has a negative effect on software piracy rates in addition to consolidating prior research that economic development and the cultural dimension of individualism also negatively affect piracy rates. Using data for 59 countries from 2000 to 2005, the findings show that economic well-being, individualism and technology development as measured by ICT expenditures explain between 70% and 82% of the variation in software piracy rates during this period. The research results provide important (...)
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  • Ethical Judgments and Intentions: A Multinational Study of Marketing Professionals.Scott J. Vitell, Aysen Bakir, Joseph G. P. Paolillo, Encarnacion Ramos Hidalgo, Jamal Al-Khatib & Mohammed Y. A. Rawwas - 2003 - Business Ethics 12 (2):151–171.
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  • Investigating the Relationship Between Protestant Work Ethic and Confucian Dynamism: An Empirical Test in Mainland China. [REVIEW]Suchuan Zhang, Weiqi Liu & Xiaolang Liu - 2012 - Journal of Business Ethics 106 (2):243-252.
    This study examined the relationship between the Protestant Work Ethic (PWE) and Confucian Dynamism in a sample of 1,757 respondents from several provinces in mainland China. Mirels and Garrett’s (J Consult Clin Psychol 36:40–44, 1971 ) PWE Scale and Robertson’s (Manag Int Rev 40:253–268, 2000 ) Confucian Dynamism Scale were used to measure the work ethics. The 16 items of the PWE Scale and eight items of the Confucian Dynamism Scale were initially subjected to a principal components analysis. Factor analysis (...)
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  • Comparing Ethical Ideologies Across Cultures.Catherine N. Axinn, M. Elizabeth Blair, Alla Heorhiadi & Sharon V. Thach - 2004 - Journal of Business Ethics 54 (2):103 - 119.
    Using measures developed by Singhapakdi et al. (1996, Journal of Business ethics 15, 1131–1140) the perceived importance of ethics and social responsibility (PRESOR) is measured among MBA students in the United States, Malaysia and Ukraine revealing a stockholder view and two stakeholder views. Relativism and Idealism are also measured. The scores of MBA students are compared among each other and with those of the U.S. managers who were part of the original study. Managers'' scores tend to be significantly higher on (...)
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  • The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: A Cross-Cultural Comparison.John Cherry - 2006 - Journal of Business Ethics 68 (2):113-132.
    The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral (...)
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  • Is Your Banker Leaking Your Personal Information? The Roles of Ethics and Individual-Level Cultural Characteristics in Predicting Organizational Computer Abuse.Paul Benjamin Lowry, Clay Posey, Tom L. Roberts & Rebecca J. Bennett - 2014 - Journal of Business Ethics 121 (3):385-401.
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  • Retracted Article: Modern Business Ethics Research: Concepts, Theories, and Relationships. [REVIEW]Hsing-Chau Tseng, Chi-Hsiang Duan, Hui-Lien Tung & Hsiang-Jui Kung - 2010 - Journal of Business Ethics 91 (4):587-597.
    The main purpose of this study is to explore and map the intellectual structure of business ethics studies during 1997–2006 by analyzing 85,000 cited references of 3,059 articles from three business ethics related journals in SSCI and SCI databases. In this article, co-citation analysis and social network analysis techniques are used to research intellectual structure of the business ethics literature. We are able to identify the important publications and the influential scholars as well as the correlations among these publications by (...)
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  • The Role of Moral Intensity and Moral Philosophy in Ethical Decision Making: A Cross-Cultural Comparison of China and the European Union.Scott J. Vitell & Abhijit Patwardhan - 2008 - Business Ethics 17 (2):196–209.
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  • A Cross-Cultural Study of the Antecedents of the Perceived Role of Ethics and Social Responsibility.Scott J. Vitell & Joseph G. P. Paolillo - 2004 - Business Ethics 13 (2-3):185-199.
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  • Attitudes About Corporate Social Responsibility: Business Student Predictors.Robert W. Kolodinsky, Timothy M. Madden, Daniel S. Zisk & Eric T. Henkel - 2010 - Journal of Business Ethics 91 (2):167-181.
    Four predictors were posited to affect business student attitudes about the social responsibilities of business, also known as corporate social responsibility (CSR). Applying Forsyth's (1980, "Journal of Personality and Social Psychology" 39, 175–184, 1992, "Journal of Business Ethics" 11, 461–470) personal moral philosophy model, we found that ethical idealism had a positive relationship with CSR attitudes, and ethical relativism a negative relationship. We also found materialism to be negatively related to CSR attitudes. Spirituality among business students did not significantly predict (...)
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  • Business Unethicality as an Impediment to Consumer Trust: The Moderating Role of Demographic and Cultural Characteristics. [REVIEW]Leonidas C. Leonidou, Olga Kvasova, Constantinos N. Leonidou & Simos Chari - 2013 - Journal of Business Ethics 112 (3):397-415.
    The article reports the findings of a study conducted among 387 consumers regarding their perceptions of the unethicality of business practices of firms and how these affect their response behavior, in terms of trust, satisfaction, and loyalty. The study confirmed that high levels of perceived corporate unethicality decrease consumer trust. This in turn reduces consumer satisfaction, which ultimately has negative effects on customer loyalty. It was also revealed that, although both consumer gender and urbanity have a moderating effect on the (...)
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  • Ethno‐Cultural Considerations in Negotiation: Pretense, Deception and Lies in the Greek Workplace.Abraham Stefanidis & Moshe Banai - 2014 - Business Ethics: A European Review 23 (2):197-217.
    A retrospect into ethos, this study examines the impact of individualism, collectivism, ethical idealism and interpersonal trust on negotiators' attitudes toward questionable negotiation tactics in Greece. A thousand survey questionnaires were administered to Greek employees, of which 327 usable responses were collected. Our findings empirically corroborated a classification of three groups of negotiation tactics, namely, pretense, deception and lies. Individualism–collectivism and ethical idealism were found to be related, and interpersonal trust was found to be unrelated, to attitudes toward questionable negotiation (...)
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  • Codes, Ethics and Cross-Cultural Differences: Stories From the Implementation of a Corporate Code of Ethics in a MNC Subsidiary.Sven Helin & Johan Sandström - 2008 - Journal of Business Ethics 82 (2):281-291.
    In this article, we focus on the cross-cultural aspects of the implementation of an American company's code of ethics into its Swedish subsidiary. We identify the cross-cultural stories that the receivers in the subsidiary use when trying to explain the parent's code and conceptualize these stories as part of an emerging narrative of national belonging and differences. The receivers resisted the code by amplifying the importance of national identity. Rather than stimulating a discussion on ethics that might have strengthened the (...)
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  • Applying Ethical Theories: Interpreting and Responding to Student Plagiarism.Neil Granitz & Dana Loewy - 2007 - Journal of Business Ethics 72 (3):293-306.
    Given the tremendous proliferation of student plagiarism involving the Internet, the purpose of this study is to determine which theory of ethical reasoning students invoke when defending their transgressions: deontology, utilitarianism, rational self-interest, Machiavellianism, cultural relativism, or situational ethics. Understanding which theory of ethical reasoning students employ is critical, as preemptive steps can be taken by faculty to counteract this reasoning and prevent plagiarism. Additionally, it has been demonstrated that unethical behavior in school can lead to unethical behavior in business; (...)
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  • Investigating Moral Ideology, Ethical Beliefs, and Moral Intensity Among Consumers of Pakistan.Syed Afzal Moshadi Shah & Shehla Amjad - 2017 - Asian Journal of Business Ethics 6 (2):153-187.
    The purpose of the study is to empirically examine moral ideology, ethical beliefs, and moral intensity in the context of Pakistan. Jones, 366–395, 1991) model and Muncy and Vitell have extensively been investigated and validated in west for examining ethical decision-making process. This study examines and validates these models in a collectivist cultural settings, i.e., Pakistan. A self-administered online survey technique using convenience sampling technique was used to gather data from a sample of 1000 consumers in Pakistan. Final analysis was (...)
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  • Does Religion Matter? A Comparison Study of the Ethical Beliefs of Marketing Students of Religious and Secular Universities in Japan.Mohammed Y. A. Rawwas, Ziad Swaidan & Jamal Al-Khatib - 2006 - Journal of Business Ethics 65 (1):69-86.
    This study was designed to examine the determinants of and differences between the ethical beliefs of two groups of Japanese students in religious and secular universities. Multiple regression analysis revealed that students of the Japanese religious university perceived that young, male, relativistic, and opportunistic students tended to behave less ethically than did older, female, and idealistic students. Students of the Japanese secular university perceived that male, achievement-oriented, and opportunistic students tended to behave less ethically than did female and experience-oriented students. (...)
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  • The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595 - 611.
    This study derives an improved model of managers' decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society 24, 173-184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are (...)
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  • A Three-Country Study of Unethical Sales Behaviors.Ning Li & William H. Murphy - 2012 - Journal of Business Ethics 111 (2):219-235.
    A major challenge in global sales research is helping managers understand sales ethics across countries. Addressing this challenge, our research investigates whether a few demographic variables and psychographic variables reduce unethical sales behaviors (USBs) in Canada, Mexico, and the USA. Further, using literatures associated with business ethics, national culture, and customer orientation advocacy, we hypothesize why sales managers should expect similarities and differences in USBs between countries. We tested hypotheses using a sales contest scenario and six USBs, examining survey responses (...)
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  • The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective Among Accountants.Donald F. Arnold, Richard A. Bernardi, Presha E. Neidermeyer & Josef Schmee - 2007 - Journal of Business Ethics 70 (4):327-340.
    Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism, and Power (...)
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  • An Introduction of Epistemology to Business Ethics: A Study of Marketing Middle-Managers. [REVIEW]Mohammed Y. A. Rawwas, Surendra Arjoon & Yusuf Sidani - 2013 - Journal of Business Ethics 117 (3):525-539.
    A vast majority of marketing theory and research has focused on relativism and idealism in order to understand ethical behavior. However, making ethical assessments that in turn influence behavior is much more complicated than it appears. One of the most important developments in contemporary philosophy has been the renewed interest in epistemic virtue. Epistemologists contend that belief is an ethical process that is susceptible to the intellectual virtue or vice of one’s own life and personal experiences. Open-mindedness, curiosity, careful thinking, (...)
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  • A Multifocal and Integrative View of the Influencers of Ethical Attitudes Using Qualitative Configurational Analysis.Nicole A. Celestine, Catherine Leighton & Chris Perryer - forthcoming - Journal of Business Ethics:1-20.
    Ethical attitudes and behaviour are complex. This complexity extends to the influencers operating at different levels both outside and within the organisation, and in different combinations for different individuals. There is hence a growing need to understand the proximal and distal influencers of ethical attitudes, and how these operate in concert at the individual, organisational, and societal levels. Few studies have attempted to combine these main research streams and systematically examine their combined impact. The minority of studies that have taken (...)
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  • The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. And Spanish Managers.Scott J. Vitell & Encarnación Ramos Hidalgo - 2006 - Journal of Business Ethics 64 (1):31-43.
    This two country study examines the effect of corporate ethical values and enforcement of a code of ethics on perceptions of the role of ethics in the overall success of the firm. Additionally, the impact of organizational commitment and of individual variables such as ethical idealism and relativism was examined. The rationale for examining the perceived importance of the role of ethics in this manner is to determine the extent to which the organization itself can influence employee perceptions regarding ethics (...)
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