Journal of Business Ethics 44 (4):359 - 376 (2003)

Hunt and Vitell''s General Theory (1992) is used in a cross-cultural comparison of U.S. and Taiwanese business practitioners. Results indicate that Taiwanese practitioners exhibit lower perceptions of an ethical issue in a scenario based on bribery, as well as milder deontological evaluations and ethical judgments relative to their U.S. counterparts. In addition, Taiwan respondents showed higher likelihood of making the payment. Several of the paths between variables in the theory are confirmed in both U.S. and Taiwan samples, with summary data suggesting the Hunt and Vitell theory performs well in both U.S. and Taiwan. Some unanticipated linkages within the model were uncovered in the samples. Results and implications are discussed.
Keywords business ethics  cross-cultural analysis  ethical decision making  marketing  Taiwan  theoretical models of ethics  United States
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Reprint years 2004
DOI 10.1023/A:1023615520293
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Some Cross-Cultural Evidence on Ethical Reasoning.Judy Tsui & Carolyn Windsor - 2001 - Journal of Business Ethics 31 (2):143 - 150.

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