RT Article
T1 Cultural Values and International Differences in Business Ethics
JF Journal of business ethics
VO 75
IS 3
SP 273
OP 284
A1 Scholtens, Bert
A1 Dam, Lammertjan
LA English
PB Springer Science + Business Media B. V
YR 2007
UL https://www.ixtheo.de/Record/1785628461
AB We analyze ethical policies of firms in industrialized countries and try to find out whether culture is a factor that plays a significant role in explaining country differences. We look into the firm’s human rights policy, its governance of bribery and corruption, and the comprehensiveness, implementation and communication of its codes of ethics. We use a dataset on ethical policies of almost 2,700 firms in 24 countries. We find that there are significant differences among ethical policies of firms headquartered in different countries. When we associate these ethical policies with Hofstede’s cultural indicators, we find that individualism and uncertainty avoidance are positively associated with a firm’s ethical policies, whereas masculinity and power distance are negatively related to these policies.
K1 M140
K1 L210
K1 G300
K1 cultural values
K1 codes of ethics
K1 Business Ethics
DO 10.1007/s10551-006-9252-9