An examination and comparison of American and Israeli management students attitudes towards business ethics is made. The data were collected using both English and Hebrew versions of a thirty item attitudes towards business ethics questionnaire. Since the two groups differed on geographic, cultural, economic, and religious dimensions, it was not surprising to find that these prospective managers also differed on a number of their attitudes towards business ethics. However, a large number of similarities were also noted. Moreover, contrary to a (...) number of extant research studies, both groups held relatively high moral standards. The implications of these findings are discussed. (shrink)

This paper examines the perceptions of Russian executives toward the relationship between legal and ethical conduct. The focus is on questions of tax evasion attitudes and corporate illegal behavior. Forty Russian managers and entrepreneurs from a variety of organizations were interviewed. Their actions are aimed at gaining corporate income and profit from operations through hiding corporate activity from state and local authorities in a context where these authorities levy excessive taxes and other types of payment from businesses. Tax evasion methods (...) are presented and analyzed along with other varieties of illegal corporate behavior. The research results show that executives believe business could not perform in a completely legal way under Russia’s existing conditions. Illegal performance is thus viewed as legitimate and ethical. (shrink)

This paper examines the perceptions of Russian executives toward the relationship between legal and ethical conduct. The focus is on questions of tax evasion attitudes and corporate illegal behavior. Forty Russian managers and entrepreneurs from a variety of organizations were interviewed. Their actions are aimed at gaining corporate income and profit from operations through hiding corporate activity from state and local authorities in a context where these authorities levy excessive taxes and other types of payment from businesses. Tax evasion methods (...) are presented and analyzed along with other varieties of illegal corporate behavior. The research results show that executives believe business could not perform in a completely legal way under Russia’s existing conditions. Illegal performance is thus viewed as legitimate and ethical. (shrink)