RT Article T1 A cross cultural comparison of ethical perspectives and decision approaches of business students: United States of America versus New Zealand JF Journal of business ethics VO 15 IS 5 SP 537 OP 549 A1 Okleshen, Marilyn A1 Hoyt, Richard LA English PB Springer Science + Business Media B. V YR 1996 UL https://www.ixtheo.de/Record/1785607421 AB While differences do exist, there are many ethical issues which transcend national barriers. In order to contribute to the development of understanding of global ethics, this study documents the existing ethical perspectives of collegiate business students from two countries and identifies the determinants of their ethical orientations., A survey instrument was administered to USA and New Zealand (NZ) students enrolled in undergraduate business programs. The research instrument measured students' ethical perspectives across multilayered ethical domains and their self-professed decision method used in evaluating ethical scenarios., The results indicate that USA students were less tolerant than the NZ students of situations involving the ethical constructs of fraud, coercion and self-interest. Additionally, females are less tolerant than males in all ethical domains in both countries. Within the group of students who reported experience in an ethics course there was no significant difference in the ethical values of the USA and NZ students. The implication is that educational experience in an ethics course produces homogeneity and is beneficial towards obtaining cross cultural understanding and agreement in ethical values. K1 Cross Cultural Comparison K1 Ethical Perspective K1 Research Instrument K1 Decision Method K1 Business Student DO 10.1007/BF00381929