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| Author: | Scholtens, B. Lammertjan, D. |
| Title: | Cultural values and international differences in business ethics |
| Journal: | Journal of Business Ethics
2007 : OCT II, VOL 75:3, p. 273-284 |
| Index terms: | business ethics country comparisons policy ethics corporate culture |
| Language: | eng |
| Abstract: | This paper analyzes ethical policies of firms in industrialized countries. The object is to find out whether culture factor is a significant explanator of country differences. The sample consists of almost 2700 firms in 24 countries. There are significant differences among ethical policies of firms headquatered in different countries. Applying the results to Hofstede's cultural indicators, it is found that individualism and uncertainty avoidance are positively associated with a firm's ethical policies. In addition, masculinity and power distance are found to be negatively related to these policies. |
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