Journal of Business Ethics 51 (1):1-14 (2004)

Abstract
More ethics research needs to explore the global differences in ethical evaluations. This study explored the relationships among nationality, teleological evaluations, ethical judgments, and ethical intentions using a sample of 222 American and Spanish business professionals. The path analysis indicated that teleological evaluations were related to ethical judgments and that both ethical judgments and teleological evaluations were related to ethical intentions. Executive nationality was related to teleological evaluations and ethical intentions with American individuals having higher teleological assessments and intentions to act ethically than the Spanish individuals. These findings have implications for global companies, which are presented along with the study's limitations and future research suggestions.
Keywords Ethical reasoning  global ethics  Spain
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DOI 10.1023/B:BUSI.0000032384.74020.a8
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The Institutionalization of Organizational Ethics.Ronald R. Sims - 1991 - Journal of Business Ethics 10 (7):493 - 506.
Corporate Ethics Initiatives as Social Control.William S. Laufer & Diana C. Robertson - 1997 - Journal of Business Ethics 16 (10):1029-1047.
Cross-Cultural Methodological Issues in Ethical Research.Gael McDonald - 2000 - Journal of Business Ethics 27 (1-2):89 - 104.

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