Ethical Perception - Are Differences Between Ethnic Groups Situation Dependent

Business Ethics: A European Review Volume 19 Number 2 April 2010
Ethical perception: are differences between ethnic groups situation dependent?

Jo Ann Ho
Graduate School of Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia
This study was conducted to determine how culture influences the ethical perception of managers. Most studies conducted so far have only stated similarities and differences in ethical perception between cultural or ethnic groups and little attention has been paid towards understanding how cultural values influence the ethnic groups' ethical perception. Moreover, most empirical research in this area has focused on moral judgement, moral decision making and action, with limited empirical work in the area of ethical perception. A total of 22 interviews were conducted and the questionnaire survey yielded 272 managerial responses. Three implications were obtained based on the findings of the study. The first implication is that differences in ethical perception can exist when one culture attributes moral significance to something that another culture does not. The results of the study also suggest that similarities in ethical perception can occur when a situation is viewed as an accepted and institutionalised part of doing business. Finally, the findings of the study also show that the influence of culture on ethical perception varied according to the different types of scenarios.
Hunt & Vitell (1986), the Person-Situation Interactionist Various theoretical models model of Trevino (1986), the have been proposed in an Contingency Framework of effort to explain and predict Ferrell & Gresham (1985), the the process by which a Synthesis of Ethical Decision manager makes an ethical Models for Marketing proposed decision. There is the General 154 by Ferrell et al. (1989) and the 2010 The Author Theory of Marketing Ethics of Moral Intensity model of Jones Journal compilation 2010 Blackwell Publishing Ltd., 9600 Garsington Road,
Introduction
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(1991). Each of these frameworks has contributed significantly to the understanding of ethical behaviour in business. Generally, all these models suggest that a multitude of individual (personal), organisational and societal factors influence ethical/unethical decision making. Although a large number of studies have been conducted to determine the influence of the various variables posited by these models, most of these studies have concentrated on individual factors such as gender, age, education and level of cognitive development or social or organisational characteristics (e.g. influence of peer groups, ethical climate, significant others, codes of ethics, rewards and sanctions) (Frey 2000, Loe et al. 2000). There is still limited empirical research on how culture affects the ethical reasoning process or the identification of an ethical dilemma (Kavali et al. 2001, Thorne & Saunders 2002). It is generally agreed that different cultural backgrounds lead to different ways of perceiving the world and that cultural differences affect both the individual's identification of an ethical problem (Kavali et al. 2001) and the individual's ethical reasoning (McDonald 2000, Thorne & Saunders 2002). Some studies have
doi: 10.1111/j. 1467-8608.2010.01583.X
shown that diverse cultures differ in their sensitivity to ethical situations (Cohen et al. 1992, Singhapakdi et al. 1994), perceptions (McDonald & Zepp 1988, Dubinsky & Loken 1989, Allmon et al. 1997, Lin 1999, Loe et al. 2000, Hay et al. 2001, Marta et al. 2003), ethical values and ethical behaviours (Becker & Fritzsche 1987, Izraeli 1988, Lysonski & Gaidis 1991, Husted et al. 1996). Culture can influence ethical perception because different cultural backgrounds are likely to produce different values, which can lead to differences in whether an issue is identified as an ethical dilemma (Srnka 2004). When one deliberates about culture, one of the dimensions used to capture the meaning of culture is values. Values, the central tenets of a society's culture, have been defined as what is explicitly or implicitly desirable to an individual or a group and that influence the selection of behaviour from available modes, means and ends of action (Kluck- hohn & Strodtbeck 1961). Hofstede (1991) sees values as broad feelings, often unconscious and not discussable, about what is good and what is evil, clean or dirty, beautiful or ugly, normal or abnormal, natural or unnatural, logical or paradoxical, decent or indecent. He further states that these feelings are present in the majority of the members of the culture. As values serve as the criteria for determining what is good and bad, for choosing
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between available alternatives, they can have a huge influence on the way we think, behave and relate to people and perform our daily tasks. Values affect a person's priorities and attitudes and hence influence the form of behaviour expected and considered appropriate in any given situation (Elashmawi & Harris 1984). According to Rokeach (1979), values are the learned mental programming that results from living within, and experiencing, a cultural setting and as such it is reasonable to assume that different cultures hold fairly different norms and values. Each culture will have its own value system (Richter & Barnum 1994, Christie et al. 2003) and 'contrasting cultures of different societies produce different expectations and become expressed in dissimilar ethical standards of those societies' (Bartels 1967: 23). Hence, values can be used to differentiate one culture from another and to explain crosscultural differences in behaviour (Tamam et al. 1996, Loe et al. 2000). To determine the influence of culture on ethical perception, the study was conducted in Malaysia. Malaysia was chosen for this study because of its distinctly diverse cultural values among the Malays, Chinese and Indians. Previous research on Malaysians has found that there exist some differences between the Malays, Chinese and Indians (Md. Zabid et al. 1997, Asma & Lim 2001). For example, the
Malays believe that one's destiny lies ultimately with Allah (Maniam 1986, Storz 1999) and the Indians believe in karma, which influences them to think that they have no control over the outcomes and events in their life (Palazzo 2002). Both these groups may be categorised as having an external locus of control. However, the Chinese, who tend to believe that success can only be achieved through one's hard work, diligence and perseverance (Asma 1996), may be categorised as having an internal locus of control. Differences between the three ethnic groups were also found in terms of their obedience to authority, face orientation and relationship orientation (Md. Zabid et al. 1997, Asma & Lim 2001). The purpose of this research is to determine how cultural values influence ethical perception. Meaningful comparisons across cultures can only be conducted if the ethnic groups under study have been exposed to the same social, legal and political environment. The differences/similarities can then be attributed to cultural influences. The multicultural society of Malaysia makes it an ideal setting for this study. In addition, the Malaysian Chinese and Indian communities have been there for hundreds of years (Faaland et al. 2003)and as such would have been exposed to the same environmental influences as the Malays. This study adds to previous
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studies in three ways. First, most studies examining the culture-ethics relationship have used Hofstede's cultural dimensions. For example, Hofstede's individualism/collectivism (I-C) dimension has been used in various empirical studies to explain cultural differences in ethical perception (e.g. Shweder 1982, Cohen & Pant 1995, Armstrong 1996, Teoh et al. 1999, Tsui & Windsor 2001, Christie et al. 2003, Jeffrey et al.. Although the emergence of the I-C concept has been important for cross-cultural research and theory, this dimension has been taken for granted and has hampered the development of other cultural constructs (Matsumoto 2004). Matsumoto (2004) further states that there are other important dimensions along which cultures differ. This view is supported by McDonald (2000), who also urged researchers to compile their own cultural dimensions relevant to the constructs they are studying. Therefore, this study departs from Hofstede's cultural dimensions and operationalises culture into six different dimensions of locus of control, obedience to authority, religiosity, money orientation, face orientation and relationship orientation. Second, although much research has been conducted to show that individuals from diverse cultures differ in their sensitivity to ethical situations (e.g. Lin 1999, Young & Franke 2000, Marta et al. 2003), these comparative results are most
often presented as cultural but the reported differences attributed to culture are really due to national or situational exigencies (McDonald 2000). The use of the name culture as a substitute for the explanations of the cultural variables that account for a particular phenomenon has been termed the 'onomastic fallacy' (Georgas et al. 2004). Although social psychologists have long concentrated on a more applicable, operational form of culture (Robertson & Fadil 1999), many business ethics researchers still look at culture as a single variable (Christie et al. 2003) that does not allow cultural variations and complexities to be encoded (Kim et al. 1994, Loe et al. 2000). To address the limitations associated with the use of nation as a surrogate for culture, the researcher will operationalise culture as cultural identity differences among the three main ethnic groups in Malaysia (the Malays, Chinese and Indians). Third, while most theorists posit a relationship between the cultural environment and ethical perceptions, very little work has been carried out to test this relationship (Armstrong 1996). Most empirical cross-cultural studies are more descriptive in nature; their main objective is to state the similarities and differences between the cultures under study (Christie et al. 2003). These studies have treated culture as just one of the independent variables
influencing one's ethical attitudes and behaviour (Christie et al. 2003) and they do not tell us how culture influences ethical attitudes and behaviour (Vitell et al. 1993). By 'unpackaging' culture into different dimensions, insights into why differences in culture would result in differing ethical perception can be better understood. Fourth, empirical research to date has mostly focused on moral judgement, moral intent and moral behaviour. Theory and research into moral awareness have received the least attention (O'Fal- lon & Butterfield 2005). Moral awareness represents the first step in Rest's ethical decisionmaking model and is defined as an individual's recognition 'that he/ she could do something that would affect the interests, welfare or expectation of other people' (Rest 1986: 5). A similar definition was provided by Butterfield et al. (2000), who defined moral awareness as 'a person's recognition that his/her potential decision or action could affect the interests, welfare, or expectations of the self or others in a fashion that may conflict with one or more ethical standards' (Butterfield et al. 2000: 982). Jones (1991) referred to this first step in his ethical decision-making model as Moral Issue Recognition, while Hunt & Vitell (1986) termed it as Perceived Ethical Problem in their model. While different terms have been used
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to refer to the first stage in the various ethical decisionmaking models, it cannot be argued that this stage is the catalyst driving the entire ethical decisionmaking process. It is unlikely that individuals could act ethically in a wide variety of situations without the ethical perception that allows them to recognise a situation as one requiring ethical consideration in the first place (Dutton & Duncan 1987, Wyld et al. 1994, Fowers 2003). Hence, this study seeks to contribute to research on this critical first step in the ethical decision-making process by examining how cultural values can influence an individual's ethical perception. Ethical perception in this study refers to the degree to which an individual is able to recognise an issue as a moral one. Because degree is a relative term, an individual's ethical perception may vary from another individual's ethical perception. It is a personal characteristic where some people are quite simply more ethically sensitive than others (Hunt & Vitell 1986). Finally, previous studies on ethical beliefs conducted on practising managers and professionals as a sample have mostly concentrated on marketing managers (Randall & Gibson 1990) or student samples (O'Fallon & Butterfield 2005). The sample used in this study is relatively comprehensive - it covers managers in various industries and the sample size is
relatively large, including >200 managerial respondents altogether, thereby increasing the generalisability of the results. The main purpose of this study is to examine how the various components of culture affect the perception of ethical dilemmas. More specifically, how do cultural values influence an individual's ethical perception? This research will investigate the influence of cultural values on Malaysian managers' ethical perception by examining the differences in the responses of the managers from the different ethnic groups on specific issues related to gift-giving, wealth accumulation, environmental pollution, selling defective products, long prayer times and to curry favour with the superior to obtain a promotion.
Literature review
Ethical perception
Ethical perception plays a crucial role in the ethical decision-making process because the process begins with an individual's recognition that a decision situation has an ethical content. According to Wittmer (2000: 185), ethical perception 'is the relative awareness or recognition of the 'ethical dimensions' within an ethical situation'. Rest (1994: 23) states that moral sensitivity is the awareness of how our actions affect other people. It involves being aware of different possible lines of
action and how each line of action could affect the parties concerned. It involves imaginatively constructing possible scenarios, and knowing cause-consequence chains of events in the real world; it involves empathy and role-taking skills. However, Blum (1991) is of the opinion that ethical perception is a more complex state than these other definitions imply. He includes in perception 'anything contributing to or encompassed within the agent's take on the situation his salience-perception - prior to his deliberating about what to do' (Blum 1991: 707). Hence, perception according to Blum includes not only the way in which people perceive particular situations but also their ability to recognise the morally significant components as moral situations (VanSandt et al. 2006). Ethical perception was also an important variable in Ferrell et al.'s (1989) 'Synthesis of ethical decision models for marketing'. According to Ferrell et al. (1989: 61), 'how managers recognise ethical dilemmas or know when ethical issues are present is a critical matter'. This is similar to the Perceived Ethical Problem component in Hunt & Vitell's (1986) General Theory of Marketing Ethics. If an issue is not recognised as ethically intensive, then there is no need to consider it in an ethically comprehensive manner because individuals would not engage in the ethical decision-
making process if they are not aware of the moral aspect of the issue (Jones 1991). The resolution of the issue in such instances would be made on the basis of non-ethical considerations such as the economic aspects of the decision or the impact on the individual's career (Street et al. 2001). For this reason, the initial step of recognising the moral issue is of paramount importance in the ethical decision-making process (Jones 1991, Street et al. 2001).
Culture
Earlier conceptions of culture included the views that (a) culture was 'out there' to be studied, observed and described; (b) culture was a shared way of life of a group of socially interacting people; and (c) culture was transmitted from generation to generation by the processes of enculturation and socialisation (Segall et al. 1998: 1104). Barnouw (1963: 4) conceptualises culture as 'a way of life of a group of people, the configuration of all the more or less stereotyped patterns of learned behaviour, which are handed down from one generation to the next generation through the means of language and imitation'. Another definition of culture was provided by Hofstede, who defined culture as the 'collective programming of the mind that distinguishes one group or category of people 2010 The Author from another' (Hofstede &
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McCrae 2004: 58). This stresses that culture is (a) a collective, not individual, attribute; (b) not directly visible but manifested in behaviours; and (c) common to some but not all people. Kroeber & Kluckhohn (1952: 181) defined culture as 'patterned ways of thinking, feeling and reacting, acquired and transmitted mainly by symbols . . . (and may) on the one hand, be considered as products of action, on the other, conditioning elements of future actions'. The basic elements of this definition suggest several critical features of culture: (1) the importance of symbols; (2) the distinction between, but dual validity of implicit meaning and explicit behaviour; (3) the historical influence on contemporary events and their meaning; and (4) the dual nature of culture as a template for and a consequence of behaviour (Jones 2002). From a 'social construction' perspective (Misra & Gergen 1993), culture is not a given but is created daily through interactions between individuals and their surroundings. Cultural psychologists emphasise this constructive characteristic of culture and place culture not outside individuals, where it influences their behaviour, but 'as an intersubjective reality through which worlds are known, created, and experienced' (Miller 1997: 103).
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Cultural dimensions
Because culture is an abstraction (Groeschl & Doherty 2000, Christie et al. 2003), the usefulness of culture as an explanatory variable depends on our ability to 'unpackage' the culture concept (Whiting 1976, Rohner 1984). According to Clark (1987: 461), the best way to do this is to view culture as a 'complex, multidimensional structure rather than as a simple categorical variable' and to array cultures along interpretable dimensions (Schwartz 1994: 85). Cultural dimensions are important because they explain what it is about a cultural group that has an effect on the source model (Brett et al. 1997). Differences in the locations of cultures along these dimensions can then be used to explain differences between cultures in their distributions of behaviour patterns, norms, attitudes and personality variables (Triandis 1978). Studies that have identified dimensions of cultures have been reported (e.g. Lynn & Martin 1975, Cattell et al. 1979, Trompenaars 1993, Schwartz 1994). One of the most influential works of this type is by Hofstede (1980, 1991). Hofstede (1980, 1991) identified five dimensions of culture: individualism/collectivism, power distance, uncertainty avoidance, masculinity/feminism and Confucianism Dynamism. Hofstede's work shows the way
towards 'unpacking' the cultural concept into a set of interpretable dimensions on which nations and cultures can be compared (Schwartz 1994). It has been used extensively in comparing national cultures (Christie et al. 2003) and has been repeatedly validated over time in dozens of countries (Bond & Hwang 1986, Leung 1988, Sondergaard 1994). However, Hofstede (1980: 313314) recognised that his four dimensions were not necessarily exhaustive and 'there may be other dimensions related to equally fundamental problems of mankind which were not found . . . because the relevant questions simply were not asked'. A second limitation noted by Hofstede is that his dimensions were 'based on one specific set of 40 modern nations, excluding, for example, all countries under state socialism' (p. 314). He recognised that adding other nations might affect the dimensions that emerge. Unless the sample of nations studied is a reasonable representation of the full heterogeneity of cultures, different dimensions may emerge in culture-level analyses of different samples of nations (Hofstede 1980: 90).
Empirical evidence of cultural variation in ethical perception
The models developed by Ferrell & Gresham (1985) and Hunt & Vitell (1986, 1993) have identified the cultural environment as one of the
factors that can influence the ethical decision-making process. There are also significant research results that support that the cultural environment has a major impact on the ethical perception of individuals (e.g. Becker & Fritzsche 1987, Nyaw & Ng 1994, Honeycutt et al. 1995, Okleshen & Hoyt 1996, Allmon et al. 1997, McDonald & Kan 1997, Lin 1999, Karande et al. 2002, Singhapakdi et al. 2002, Marta et al. 2003). This means that individuals from different countries, nations or wider cultural areas will differ with respect to whether a dilemma is perceived as an ethical/unethical dilemma (Malhotra & Miller 1998, Teoh et al. 1999, Marta et al. 2003). Dolecheck & Dolecheck (1987) compared the ethical perceptions and attitudes of managers in Hong Kong and the United States. Their study showed that there were differences in the responses between the two groups in seven out of the eight ethical situations. According to Armstrong & Sweeney (1994), national culture has a greater effect on the perception of ethical problems than mode of market entry and industry type. Similarly, Teoh et al. (1999) compared the ethical perception of Australian and Indonesian accounting students and concluded from their study that cultural background was more important than gender or ethical education in explaining variations in ethical perceptions. This finding was
supported by Hay et al. (2001), who also found national culture to be a more important variable than gender, ethics education and formal computer education in influencing the ethical perception of UK/Irish and Malaysian students. Hay et al. (2001) concluded from their study that there were cultural differences between national groups and that differences in ethical values and beliefs are a reflection of these differences. Significant differences in the ethical attitudes across national cultures were also found in a study by Christie et al. (2003), who examined the ethical attitudes of Indian, Korean and US managers. The findings of their study reaffirmed previous research that culture has a strong influence on the ethical attitudes of business managers. However, not all empirical studies have confirmed the influence of culture on an individual's ethical perceptions. Several studies have not supported the hypothesis that there are differences in ethical perception across cultures. Lee (1981) compared the ethical beliefs between British and Chinese managers in Hong Kong and found no differences in their ethical standards in marketing practices. Questionnaire studies comparing ethics-related attitudes among students from the United States vs. students from the United Kingdom (Whipple & Swords 1992) and South African vs. Australian
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managers (Abratt et al. 1992) also found no significant differences. Similarities were also found between US and Australian students regarding perceptions of acceptable behaviours in a study conducted by Stevenson & Bodkin (1998). These studies seem to support a convergent hypothesis that individuals, irrespective of cultures, are becoming increasingly homogeneous due to globalisation in business (Kelley & Elm 2003). Many cross-cultural studies in business ethics research are still descriptive in nature, whereby they merely state differences or similarities between cultures (Negandhi 1983, Vitell et al. 1993, McDonald 2000, Christie et al. 2003). Because culture is too diffuse a concept (Segall et al. 1998), crosscultural research comparisons conducted using culture as a single datum do not allow cultural variation and complexities to be encoded and thus such comparisons could lead to myopic conclusions (Kim et al. 1994). Although business ethics researchers have looked at culture as a single independent variable influencing ethical attitudes and behaviour (Christie et al. 2003), social psychologists have long concentrated on a more applicable, operational form of culture (Robertson & Fadil 1999).
Research method
The data collection for this study was conducted in two stages. Phase One of the data collection stage involved conducting semi-structured interviews to identify the main cultural values influencing managers' ethical perceptions, while Phase Two consisted of piloting and conducting the actual survey.
Phase One: identification of cultural values
Twenty-two managers and five academics were interviewed to determine the cultural values that influence their ethical perception. The managers chosen for the interviews were identified through trade directories, through personal introductions from managers and from contacts. The contacts for the academics were obtained through third parties. The profile of the managers interviewed is shown in Table 1. A total of 22 managers and five academics were interviewed. Of those managers interviewed, 19 respondents were male and three were female. All the managers interviewed had a minimum of 5 years of management experience; several managers had 10 or more years of experience. The positions of managers interviewed included sales and marketing, purchasing, operations, production, accounting and finance, human resource management, project management, marketing research, public relations and managing directorship
positions. The managers interviewed represented 13 different organisations,
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Table 1: Composition of the interview respondents (managers)

14 7 1 22 7 0 0 7 5 4 0 9 2 3 1 6
Respondent' s position in the company
ranging in size from mediumsized proprietary companies to large public-listed organisations and multinationals. Of the five academics that were interviewed, three were Nationality Indian and two Malay were Chinese
Chinese. All the academics interviewed Manager Senior Numbe were Manager r male. Managing Director Total Seventeen India n of the interviews were tape recorded, while five of the respondents declined to have their interviews taped. Where the interviews were not taped, contemporaneous notes were made by the researchers. The taped interviews were transcribed and subjected to a systematic, verifiable analysis of themes and ideas. A qualitative analysis was conducted to identify the most relevant cultural values influencing the individual's ethical perceptions. According to Brett et al. (1997), when prior research linking the culture of a particular focal group to the
variables in the model is lacking, researchers may consult prior research on the focal group to construct its cultural profile. As this research looks at the ethical perception of three ethnic groups, it would also be useful to consider the cultural profiles of all the cultural groups in which the model is to be tested (Brett et al. 1997). The cultural profile used for this study is based on the cultural profiles created by Asma (1992a) and McLaren & Rashid (2002). The researcher read the transcriptions and coded the text into categories based on the list of Malaysian ethnic values (as shown in Table 2) by Asma (1992a) and McLaren & Rashid (2002). The managers were asked the following question: 'What cultural values do you think play an important role in influencing an individual's ethical perception?' Statements such as 'My manager's
Malay values
Respect for elders Spirituality/faith in God Humility Face/selfrespect Tact/indirectness Sensitivity to feelings Politeness Relationship oriented Apologetic Harmony Loyalty Formalities Accommodating Trustworthiness/ sincerity Teamwork Compliance Hierarchy/ obedienc e Non-
confrontation a l
Table 2: Cultural values of the Malay, Chinese and Indians in Malaysia Chinese Indian values values
Hard work/ diligence Success Pragmatism Perseverance Wealth/prosperit y/ money Face Harmony Family oriented Risk taking/ gambling Position Filial piety Entrepreneurshi p Fear of God Sense of belonging Brotherhood Family Hard work
Filial piety Karma Champion of causes Loyalty Face Harmony Modesty
Fairness
Sources: Asma (1992a) and McLaren & Rashid (2002).
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views would play an important role in influencing my ethical beliefs' and 'My ethical perception is influenced to a certain extent on what my superior's views on the issues are' would, for example, fall under the cultural value of 'Hierarchy/obedience'. On the other hand, statements such as 'To me, I am sometimes influenced by interpersonal relationships' and 'There are times I am willing to sacrifice a little bit of moral values for people I know' would be classified under 'Relationship oriented'. During the coding process, statements such as 'How I react to an ethical dilemma depends on the situation'; 'I would say that it is my own values - not the environment or the situation'; and 'There is no single value that I can think of which influences me,Table 3: Cultural dimensions identified Value orienta tion
Concept of shame
Description
Relatio nship with nature
Activity orientati on
Relation al orientati on
Man's relation ship with other people
Some cultures are subjugated to their environment in harmony or dominance. Subjugation to nature involves the belief that nothing can be done to control nature and that fate must be accepted. Mastery over nature involves the perspective that all natural forces can be overcome and/or put to use by humans Some cultures emphasise accomplishments and seek immediate gratification for desires. Some cultures, on the other hand, restrain their desires by detaching themselves from objects Cultures can also be classified according to where their responsibilities lie for the welfare of others. Some groups only emphasise care for themselves, while some cultures emphasise hierarchical relationships Some cultures believe it is important to recognise that the basis of establishing contacts
Cultural values classified

1.Locus of control 2.Karma
Secular vs. holistic
1. Wealth/ prosperity/ money 1.Compliance 2.Hierarchy/ obedience 3.Loyalty 1.Relationsh ip oriented 2.Brotherhoo d 1.Spirituality / faith in God 2.Fear of God 1.Sensitivity to feelings 2.Face/selfrespect
with others is to initially cultivate good and friendly relations hips with others. But in other cultures, individu als would prefer to
focus on the task with a need to be friends with the other party Some cultures believe there has to be a separation of the state from religion and therefore promote a secular approach to development. But in some cultures, it is important to incorporate a more holistic approach that combines both religious and material dimensions in one's outlook towards life In certain cultures, members are driven by a sense of shame as they are expected to demonstrate an acute sense of social sensitivity towards others in the group
Sources: Asma (1996) and Kluckhohn & Strodtbeck (1961).
and sometime s the ''signs'' are all there on what action I should take when faced with an ethical issue' could not be categorise d into any of the cultural
values in Table 2. These statement s were categorise d under a new value called 'Locus of control'. Locus of control refers to individuals ' beliefs regarding the degree of
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control they typically have over outcomes and events in life (Terpestra et al. 1991) and as such was thought to reflect the value identified by these statement s. The researche r coded all the cultural values identified by the interviewe es and this process yielded 12 cultural values. The 12 cultural values were then grouped into the framework for studying cultural difference
s by Kluckhohn & Strodtbec k (1961) and Asma (1992b, 1996). Asma had identified several key elements on how Malaysian s may vary. From Kluckhohn & Strodtbec k's (1961) framework , the researche r considere d the dimension s of Relationship with Nature, Activity Orientatio n and Relational Orientatio n. The dimension s used from Asma's framework were Man's
Relationsh ip with Other People, Secular vs. Holistic and Concept of Shame and Guilt. Table 3 shows the descriptio n for each of the categories chosen and the cultural value(s) classified under each value orientatio n. As not all of the 12 cultural values identified during the coding process were used in the study, the above framework s provided the researche r with a systema-
tic approach of reducing the cultural values. Although there were other elements in Kluckhohn and Strodtbec k's framework for example 'Time Orientatio n' and 'Human Nature' these elements were not chosen because the cultural values identified from the coding of the interviews did not fall into those dimension s. This indicates that these
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Table4: Definition of each cultural value

Refers to individuals' beliefs regarding the degree of control they typically have over outcomes and events in life Refers to the importance one attaches to financial rewards Refers to the importance an individual attaches to following the directives of their immediate boss Refers to the strength of the individual's religious beliefs and not to the individual's religious affiliations Refers to the importance an individual attaches to maintaining a person's dignity, self-respect and prestige by not embarrassing or humiliating him in front of others Refers to the importance an individual attaches to the cultivation of special relationships or connections
Locus of control Money orientation Obedience to authority Religiosity Face orientation Relationship orientation
dimensions did not influence the managers' ethical perception. According to Brett et al. (1997), one approach to selecting relevant cultural dimensions is to consider prior evidence of relationships between the cultural dimensions and the model variables. The researcher also considered other elements of Asma's framework but did not include them because of redundancy with those selected from Kluckhohn & Strodtbeck's (1961) framework. For example, Asma's 'Differences in Status and Power' was similar to Kluckhohn and Strodtbeck's 'Relational Orientation'. Next, the researcher counted the number of times each cultural value was mentioned by the managers. The researcher then chose
one cultural value from each of the categories identified in Table 3. This was done by taking the cultural value most quoted by the managers during the interviews. Therefore, the cultural values identified from this method were Harmony with the Environment, Wealth/Money/ Prosperity, Hierarchy/Obedience, Relationship Orientation, Spirituality/Faith in God and Face/Self- Respect. Some of these cultural values were later renamed to better reflect the values identified by the managers during the interviews. For example, 'Wealth/Money/Prosperity ' was renamed 'Money Orientation', 'Hierarchy/Obedience' was changed to 'Obedience to Authority', 'Spirituality/Faith in God' was renamed 'Religiosity' and 'Face/Self-Respect'
Phase Two: questionnaire survey
was incorporated into 'Face Orientation'. Therefore, the cultural values included in this study are Locus of Control, Money Orientation, Obedience to Authority, Religiosity, Face Orientation and Relationship Orientation (Table 4).
Sample selection The membership lists of the Malay Chamber of Commerce, the Associated Chinese Chamber of Commerce and Industry of Malaysia (ACCIM), the Indian Chamber of Commerce and Industry (MAICCI), the Federation of Malaysian Manufacturers (FMM) and the American Malaysian Chamber of Commerce served as the sampling frame for this research. From each membership list, one in every five companies was selected. This resulted in 100 companies being selected from the membership list of the Malay Chamber of Commerce, 120 companies from ACCIM, 100 companies from MAICCI, 350 from FMM and 80 companies from the American Malaysian Chamber of Commerce. Two managers from each company were contacted and a survey packet
containing the cover letter, a copy of the questionnaire and a selfaddressed stamped envelope was mailed to these managers. Therefore, a total of 1,500 questionnaires were sent out to the companies. Before sending out the questionnaire packs, the managers were contacted to explain the purpose of the study and to increase the participation rates. According to McDonald (2000), preliminary notification can increase the sample sizes. The managers were given three weeks to complete and return the questionnaires. Follow- up telephone calls were made to the managers who had not returned the questionnaires in order to encourage participation. As anonymity is particularly important when the research involves sensitive areas such as ethics (Randall & Fernandes 1991),
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no identifying data were obtained on the respondents. Respondents were assured of their confidentiality, including the reporting of data in summary form. Follow-up calls were made to the managers again 2 weeks after the mailing of the questionnaires to remind them to complete and return the questionnaires. Development of the questionnaire The questionnaire consisted of four parts. The first part of the questionnaire consisted of six scenarios. These scenarios related to ethical issues concerning gift-giving, wealth accumulation, environmental pollution, selling defective products, long prayer times and to curry favour with the superior to obtain a promotion. The scenarios were adapted from several studies including Okleshen & Hoyt (1996), Nyaw & Ng (1994) and Radtke (2000), while the researcher added the scenario pertaining to long prayer times, which is an ethical issue of particular concern in Malaysia. The respondents reported their level of agreement
or disagreement with ten statements after each scenario on a seven-point scale (1 = 'strongly agree' to 7 = 'strongly disagree'). Apart from using the quantitative measures, the research instrument also included a qualitative measure to determine the ethical sensitivity of the sample. Immediately after reading each scenario, respondents were asked to write down the issues that the respondents considered as important in the scenario. The purpose of this qualitative question was to measure the respondent's level of awareness of ethical issues in the scenarios. The second part of the questionnaire consisted of questions to measure the cultural values (locus of control, money orientation, obedience-toauthority, religiosity, face orientation and relationship orientation). The attitude scales for this research were based on two sources. Locus of control was measured using MacDonald & Tseng's (1971) 11-item internal/external orientation scale, religiosity was measured using the I-Revised Scale developed by Gorsuch & McPher- son (1989), the
relationship orientation scale was adapted from a study by Ang (2000) and the money orientation scale was based on the scale developed by Tang & Gilbert (1995). The measurements for face orientation and obedience to authority were developed by the researcher based on readings of Asma (1996), Ang & Leong (2000) and from the interview data. For each attitude statement, the respondents were asked to indicate their level of agreement or disagreement on a seven-point Likert scale that ranged from 1 (strongly agree) to 7 (strongly disagree). In the third part of the questionnaire, a cutdown version consisting of 10 randomly selected items from Crowne and Marlowe's original Social Desirability Scale was included to measure social desirability bias. This measure was included to determine whether the respondents were simply trying to 'look good' instead of answering frankly about the ethical statements. The 10 questions selected for this study were randomly selected from the 33 items and respondents endorsed
the item on a seven-point Likert scale (where 1 = strongly agree and 7 = strongly disagree). The final part of the questionnaire was the demographic section, which included information on gender, age, ethnic group and other socio-demographic variables. The questionnaire was administered in English because English is a wellunderstood language in Malaysia, particularly in the business setting. Pretesting Before the actual pilot test was conducted, the researcher distributed the questionnaire to five Malaysian managers and two academics in a local university in Malaysia (from cross-cultural business research and accounting studies, respectively). They were asked to review the 12 vignettes in terms of realism and plausibility as well as to identify the types of ethical dilemmas represented in each scenario. They were also asked to suggest how the vignettes could be improved. Based on their review, the managers and academics concluded that the vignettes were clear and realistic. The actual pilot study was
174
then carried out on 20 Malaysian managers, from the three ethnic groups, in various organisations and industries located in Selangor, Malaysia.
Results and discussion
Own beliefs
A total of 323 questionnaires were completed and returned, constituting a response rate of 21.5%. However, after the data-cleaning process, questionnaires that were completed by incorrect respondent groups (i.e. nonmanagers) or had missing data had to be excluded from the analysis. The final analysis consisted of 272 usable questionnaires, a usable response rate of 18.1%. Table 5 summarises the
Table5: Salient characteristics of the respondents ( N = 272 respondents) Salient Frequency %
Ethnic distribution Malay Chinese Indian Male Female Islam Buddhist Hindu Christian 77 152 43 15.8 Gender 195 77 28.3 Religion 77 93 35 51 28.3 55.9
characteristics
71.7
28.3 34.2 12.9 18.8
characteristics of the 272 respondents and their organisations based on information gathered from the questionnaires. Table 6 summarises the reliability scores for each of the cultural dimensions. The six dimensions demonstrated satisfactory levels of reliability, although the a coefficient for Face Orientation was slightly low. However, given the few items and the exploratory nature of this construct, the a renders the scale reliable for further analysis (Nunnally
15 5.5 Age 30 years and below 28 10.3 31-40 years old 113 41.6 41-50 years 97 35.7 51 years and above 34 12.5 Highest education level Secondary school (equivalent) 27 9.9 Diploma/advanced diploma 40 14.7 Bachelor's degree/professional 128 47.1 qualifications Masters degree 71 26.1 Doctorate degree 6 2.2 Designation Vice president 1 0.4 Chief executive officer 14 5.1 Director 26 9.6 Manager 222 81.6 Assistant manager 9 3.3 Years of working experience I-5 155.5 6-10 51 18.8 II-15 7427.2 16-20 4215.4 >20 9033.1 Industrial sector Manufacturing 139 51.1 Services 114 41.9 Construction and engineering 19 7.0
1967). Although the minimum acceptable level for most studies can range from 0.60 (Sekaran 1992) to 0.80 (Bryman 1989), there are no hard and fast rules for evaluating the magnitude of reliability coefficients (Peter 1979: 15). According to Nunnally (1967), in the early stages of research, a modest reliability range of 0.50-0.60 will suffice. For basic research, it is unnecessary to have a reliability measurement beyond 0.80 because, at that level, correlations are attenuated very little by measurement errors. This view is also supported by Allison (1978), who states that an a coefficient of between 0.50 and 0.60 is an acceptable criterion for an internal consistency estimate in scale development. The reliability coefficient was also calculated for the social desirability scale. A cut-down version of the Crowne & Marlowe (1967) Social Desirability was used instead of the full scale of 33 items. Although the cut-down version has been used by
Face 0.53 orientation
previous researchers (such as Nyaw & Ng 1994, Jones & Kavanagh 1996, Valentine & Fleischman 2002), only Jones & Kavanagh (1996) provided a reliability value for the scale when it was used in their study. The reliability coefficient obtained in their study was 0.56. The coefficient a for this measure in this research was 0.53. While the coefficient a was not high, it is in the degree of acceptability (Nunnally 1967, Allison 1978) and was
Table6: The reliability coefficients of the cultural dimension scales Cr on ba ch' sa
Obedience 0.73 External 0.76 Religiosity 0.88 Relationship 0.60 Money 0.85 to authority
locus
of
control
orientation
orientation
Ethical perception by ethnic groups
similar to the value obtained by Jones & Kavanagh (1996) in their research.
The first part of the analysis involved determining whether the respondents were aware
176
Table 7: Analysis of variance results of ethical perception scores for the ethnic groups by scenario Scenario Malay Chinese Indian Fpstatistics value
Gift giving Wealth accumulation Environmental pollution Defective products Long prayer times To curry favour with the superior to obtain promotion 0.229 (0.292) 0.446 (0.345) 0.602 (0.371) 0.446 (0.353) 0.342 (0.333) 0.346 (0.317) 0.189 (0.273) 0.377a (0.318) 0.491b (0.351) 0.390c (0.343) 0.276d (0.332) 0.257e (0.310) 0.209 (0.262) 0.527a (0.373) 0.651b (0.385) 0.574c (0.366) 0.450d (0.377) 0.434e (0.353) 0.567 3.678 4.455 4.666 4.544 5.872 0.568 0.027* 0.012* 0.010* 0.011* 0.003*
of the ethical issues present in the scenarios. This was done by looking at the qualitative measure of the questionnaire. If the respondent had identified a moral issue in the scenario, the researcher would rate the statement with a '1'. However, if the respondent did not identify a moral-related issue, then the respondent's statement would be rated a '0'. The scores were then added up. A high score indicates a higher awareness of the ethical issues present in the scenarios. Analysis of variance was used as a statistical technique to examine and identify significant differences among the three ethnic groups in terms of their moral awareness scores. The results in Table 7 showed that there were significant differences at the p<0.05 level in the moral awareness scores of the three ethnic groups in all the scenarios, except for the gift-giving scenario (scenario 1). Post hoc comparison using the Scheffe test
showed that there were significant differences between the mean scores of the Chinese and Indian managers for dilemmas that involved wealth accumulation (scenario 2), environmental pollution (scenario 3), defective products (scenario 4), prayer times (scenario 5) and to curry favour with the superior to obtain promotion (scenario 6). For all these scenarios, the Indian managers had the highest awareness of ethical issues present in the scenarios while the Chinese managers had the lowest awareness. Given that significant differences in the moral awareness scores were found between the three ethnic groups, the researcher set out to examine how cultural values influenced the respondents' ethical perception.
Determining the influence of the cultural values on ethical perception by scenarios
The next step determine the
was to cultural
Superscripts indicate significant differences at the 0.05 level on the Scheffe test. Standard deviations are given in parentheses. Significant differences at p<0.05.
value influencing the ethical perception of each ethnic group in each scenario. For this purpose, the ethical perception score for each respondent was obtained by adding together the individual's responses to 10 of the quantitative statements. Then, twostep hierarchical regression analysis was used to examine which cultural values were most important in influencing the respondent's ethical perception in each scenario. Two-step hierarchical regression analysis was used as it allowed the researcher to examine the relative contribution of each cultural value while controlling for the influence of the situational and personal variables that might be
178
influencing the managers' ethical perception. The control variables that comprised gender, education, age, the nationality of the parent organisation and social desirability bias were entered as Step 1 in the regression model and the control variables were entered as Step 2. The dependent variable was the ethical perception score. Malay managers Table 8 shows the cultural values influencing the overall ethical perception of the Malay managers. As shown in Table 8, the cultural value influencing the overall ethical perception of the Malay managers when faced with the wealth accumulation scenario (scenario 2) was their obedience to authority (b = 0.372, p<0.05). The negative b coefficients for their overall ethical perception score indicated that the more obedient the Malay managers were to their superiors, the less they would perceive the wealth accumulation scenario as an ethical dilemma. In the environmental pollution scenario (scenario 3), the regression results in
Table 8 showed that the Malay managers' ethical perception was influenced by their locus of control (b = 0.284; p<0.05). The regression results indicate that the Malay managers would perceive ethical situations involving environmental pollution as unethical. For the long prayer time scenario (scenario 5), religiosity was found to have a significant influence on the Malay managers' ethical perception at the p<0.05 level (b = 0.365, p< 0.05) (as indicated in Table 8). The positive b coefficient indicates that the more religious the managers were, the more likely they were to perceive the long prayer time as an ethical issue. For scenario 6, which is 'to curry favour with the superior to obtain promotion', the cultural value found to influence the Malay managers' ethical perception was an external locus of control (b = 0.265, p<0.05) (as shown in Table 8). The negative b coefficient for external locus of control showed an inverse relationship between locus of control and the overall ethical perception score of the Malay managers. This implies that the Malay managers
who were more externally controlled were less likely to perceive the promotion scenario as an ethical dilemma. These findings support previous studies that have found that individuals with an internal locus of control will have higher ethical perceptions (Jones & Kavanagh 1996, McCuddy & Peery 1996). The regression results in Table 8 showed that none of the cultural values was significant in influencing the Malay managers for the gift-giving scenario (scenario 1) or the defective products scenario (scenario 5). A reason for this may be because both these scenarios were perceived by the Malay managers as common business practices and as such were not seen as posing an ethical dilemma. Chinese managers Table 9 presents the regression results based on 155 Chinese respondents. As Table 9 shows, the ethical perception of the Chinese managers for the giftgiving scenario (scenario 1) was influenced by the cultural value of relationship orientation (b = 0.220, p<0.05). The regression results seem to indicate that the
Chinese managers did not perceive gift-giving as an unethical practice. These results seem to support the statements by Ang & Leong (2000) and Au & Wong (2000) that relationship orientation may underscore possible unethical practices for Chinese managers. For the wealth-accumulation scenario (scenario 2), the results in Table 9 showed that the ethical perception of the Chinese managers was influenced by religiosity (b = 0.247, p<0.05). In this scenario, the Chinese managers seemed less likely to perceive the wealth-accumulation scenario as an ethical dilemma. As shown in Table 9, the dominant cultural value influencing the ethical perception of the Chinese managers in the environmental pollution scenario (scenario 3) was face orientation (b = 0.298, p<0.05) and the results indicate that they did not perceive the environmental pollution scenario as unethical. For the selling defective product scenario (scenario 4), the regression results in Table 9 show that the Chinese managers were influenced by the cultural dimension of external
180
locus of control (b = 0.208, p<0.05). Based on the results, the Chinese
managers perceived selling defective products as an ethical dilemma.
Table 8: Hierarchical regression results by managers ( N = 77) Variables

(gift-giving)
For the long prayer time scenario (scenario 5), the ethical perception of the Chinese managers was influenced by relationship orientation (b = 0.260, p<0.05) (as shown in Table 9) and religiosity
scenarios: Malay
Control variables
0.03 6 0.03 8 0.00 6 0.16 0 Control variables 0.20 Nationality of the parent organisation 1 With code of ethics 0.09 Gender 4 0.02 Education 0.22 8 Age 0.10 Social desirability bias Cultural variables External locus 0.14 1 7 control Face oriented Religiosity 0.04 Relationship orientation Money orientation Obedience 0.05 8 9 authority 0.02 DR 2 5 3 F change Overall R 2 Adjusted R 2 (environmental 0.13 0.01 pollution) 4 0 Control variables 0.37 0.02 Nationality of the parent organisation 2 8 With code of ethics 0.14 Gender 0.03 3 Education 3 1.89 Age 7 Social desirability bias Cultural variables External locus 0.15 7 Step 2 0.22 control Face oriented 0.16 0.28 3 Scenari 5 4 0.07 o 1 0.01 0.18 3 Step 1 0 7 0.03 0.09 2 5 0.26 0.06 4 8 0.18 0.06 2010 The Author 9 0 Journal Step 2 compilation 2010 Blackwell Publishing Ltd. 182 0.01 0.69 9 8 0.24 0.11 Scenari 7 3 o 2 3 0.09 0.05 Step 12 3 9 Step
Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus control Face oriented Religiosity Relationship orientation Money orientation Obedience authority DR2 F change Overall R2 Adjusted R2 (wealth accumulation)
of to
of to
of
0.29 0.21 5 4 0.31 1.12 1 0 0.04 0.42 4 3 1.28 0.17 7 2.158 3 1.62 * 0.07 4 1.448 3 0.72 0.20 5 4 0.15 0.26 0.22 7 9 3 0.74 2.23 1.09 8 4 3 0.38 1.50 1.22 3 5 8 0.16 0.15 0.06 2 7 0 0.94 2.07 0.62 6 5 3 2.60 0.74 0.44 5 3*
Table 8: Continued
Scenario 3 (environmental pollution)
Reli giosi ty Rela tion ship orie ntati on Mon ey orie ntati on Obe dien ce to auth ority
AR 2 F
change Overall R2 Adjusted R2 Scenario 4 (defective products) Step 1

Control variables
Nati onal ity of the pare nt orga nisa tion With cod e of ethi cs
Gen der Edu cati on Age S ocial desirability bias Step 2

Cultural variables
Exte rnal locu s of cont rol Face orie nted Reli giosi ty Rela tion ship orie ntati on Mon ey orie ntati on Obe dien ce to auth ority
DR 2 F
change Overall
R 2 Adjusted R 2
Scenario 5 (long prayer time) Step 1

Control variables
Nati onal ity of
184
the pare nt orga nisa tion With cod e of ethi cs Gen der Edu cati on Age S ocial desirability bias Step 2
Cultural variables
DR 2 F
cha nge Ove rall

R2
Adju sted
R2
Scenario 6 (to curry favour with the superior to obtain promotion) Step 1
Control variables
Nati onal ity of the pare nt orga nisa tion With cod e of ethi cs
0.14 1.29 1 8 1.19 0.13 0.087 0.72 4 0 0.172 0 0.095 1.16 0.177 9 0.174 0.69 2.505 7 *1.29 0.283 3 0.144 0.74 0.09 9 7 0.00 9 1 0.01 0.61 0.08 9 6 5 0.07 0.03 0.00 6 4 0.03 1.22 0.16 8 1 0 0.21 0.77 0.10 4 8 7 0.22 4 0.14 0.02 0.11 6 1 1 0.09 0.01 0.16 8 4 0.00 00.15 0.02 3 0.62 9 1 0.04 90.04 0.00 9 0.29 9 8 0.36 30.94 0.14 5 1.73 9 3 0.22 71.54 0.23 3 1.82 7 3 90.03 0.06 5 0.87 8 00.16 0.80 4 7 0.022 0.12 0.13 0.371 3 2 2.943 1.67 *0.03 1 6 1.476 0.20 0.249 0.09 1.164 3
186
Scenario 6 (to curry favour with the superior to obtain promotion) Gen der Edu cati on Age S ocial desi rabil ity bias Step 2
Cult ural vari able s
Table 8: Continued
0.01 0.09 13 0.13 1.24 71 0.20 1.89 84 0.11 0.97 23 0.265 2.186 0.272 * 0.094 1.313 0.353 0.848 0.141 1.508 0.137 1.125 0.297 1.083 5.045* * 0.392 0.275
DR2 F cha nge Ove rall R2 Adju sted R2

*p<0.05; **p<0.001.
Table 9: Hierarchical regression results by scenarios: Chinese managers 155) V a r i a b l e s

S c e n a r i o 1 ( g i f t g i v
(N =
188
i n g ) S t e p 1
C o n t r o l v a r i a b l e s
N ationality of the parent organisation W ith code of ethics G ender E ducation A ge S ocial desirability bias Step 2
Cultural variables
E x t e r n a l
l o c u s o f c o n t r o l F a c e o r i e n t e d R e l i g i o s i t y R e l a t i o n s h
190
i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d i e n c e t o a u t h o r i
t y D R
2
change Overall R 2 Adjusted R 2 Scenario 2 (wealth accumulation) Step 1

Control variables
N ationality of the parent organisation W ith code of ethics G ender E ducation A ge S ocial desirability bias
b
192
0.02 0.29 5 9 0.04 0.48 0 2 0.08 1.08 9 3 0.08 1.03 3 0 0.19 2.15 0 9 0.11 1.35 6 1 1.32 0.11 0 0.233 1.13 0 1.30 0.000 0.00 0.11 9 0.032 1 1 0.49 0.220 0.38 0.04 9 0.004 8 2 1.85 0.100 2.15 0.15 6 0.107 0* 1 0.09 2.886 0.04 0.00 7 *4 9 0.23 0.169 1.15 0.02 0.096 9 0
Step 2
Cultural variables
E x t e r n a l l o c u s o f c o n t r o l F a c e o r i e n t e d R e l i g i o s i
t y R e l a t i o n s h i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d i e n c
194
e t o a u t h o r i t y
D R
2
F
change Overall R 2 Adjusted R 2 Scenario 3 (environmental pollution) Step 1

Control variables
N a t i o n a l i t y o f t h e p a r e n t o r
g a n i s a t i o n W i t h c o d e o f e t h i c s G e n d e r E d u c a t i o n A g e S ocial desirability bias Step 2

Cultural variables
196
xternal locus of control Face oriented Scenario 3 (environmental pollution) Religiosity R e l a t i o n s h i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d
i e n c e t o a u t h o r i t y
D R
2
F
change Overall R 2 Adjusted R 2 Scenario 4 (defective products) Step 1

Control variables
N a t i o n a l i t y o f t h e p a r e n
198
t o r g a n i s a t i o n W i t h c o d e o f e t h i c s G e n d e r E d u c a t i o n A g e S ocial desirability
bias Step 2
Cultural variables
E x t e r n a l l o c u s o f c o n t r o l F a c e o r i e n t e d R e l i g i o s i t
200
y R e l a t i o n s h i p o r i e n t a t i o n M o n e y o r i e n t a t i o n O b e d i e n c e
t o a u t h o r i t y
D R
2
F
Table 9: Continued
c h a n g e O v e r a l l
R
2
A d j u s t e d
R
2
1.447 0.128 1.34 0.845 0.072 6 3.000 0.247 * 0.72 1.345 0.139 0 0.11 0.256 0.025 1.42 2 0.462 0.040 1 0.06 0.100 0.59 1 2.650 4 0.11 * 0.07 9 0.151 4 0.04 0.076 1.56 8 8 0.00 7 0.71 0.13 1 6 3.48 3* 0.06
202
3 1.55 0.29 1 8 0.99 6 0.128 0.16 0.103 0.20 8 0.017 8 0.36 0.032 0.08 3 0.126 4 3.331 0.08 * 9 0.148 0.08 0.072 9 0.04 0.02 0.56 8 0 2 0.03 0.77 0.43 8 0 9 0.13 0.06 1.54 3 9 0 2.276* 0.08 1.70 0.98 0.949 3 4 3 1.051 0.01 0.09 0.19 0.835 8 3 7 0.191 0.01 0.13 0.775 2 7
Scenario 5 (long prayer time) Step 1

Control variables
N a t i o n a l i t y o f t h e p a r e n t o r g a n i s a t i o n W i t h c o d e
o f e t h i c s G e n d e r E d u c a t i o n A g e S ocial desirability bias Step 2

Cultural variables
E x t e r n a l l o c u s o f
204
c o n t r o l F a c e o r i e n t e d R e l i g i o s i t y R e l a t i o n s h i p o r i e n t a
t i o n M o n e y o r i e n t a t i o n O b e d i e n c e t o a u t h o r i t y D
R
2
c h a
206
n g e O v e r a l l
R
2
A d j u s t e d
R
2
Scenario 6 (to curry favour with the superior to obtain promotion)

Control variables
Table 9: Continued
Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority DR 2
F
0.08 7 0.01 8 0.04 7 0.05 6 0.10 8 0.07 0 0.068 0.069 0.163 0.115 0.071 0.162 0.092 2.373 * 0.134 0.056
0.16 0.01 4 4 0.21 0.01 1 8 0.01 0.00 3 1 0.23 0.01 8 9 0.22 0.02 3 0 0.80 0.07 6 0.160 1.03 0.254 1.798 0 0.033 2.954 0.20 0.260 * 5 0.078 0.395 0.55 0.118 * 2.500 6 0.137 0.776 0.68 3.611 1.337 0 0.144 1.19 0.067 3 0.80 3 0.633 0.797 1.951
*
Step 1 2
1.094 0.704 1.824
h a n g e O v e r a l l
R
2
A d j u s t e d
R
2
= 0.16 3. p = 0.05 3). How ever , unlik e the giftgivin g situ atio n
(b
(sce nari o 1), the regr essi on resu lts pres ente d in Tabl e 9 reve al that relat
208
ions hip orie ntati on did not neg ativ ely influ ence the ethi cal perc epti on of the Chin ese man ager s for the pray er scen ario (sce nari o 5). The Chin ese man ager s perceiv ed the long pray er
time take n by the colle agu e in scen ario 5 to be unet hical . As sho wn in Tabl e 9, face orie ntati on also influ ence d the Chin ese man ager s' ethi cal perc epti on of this scen ario (b = 0.25 4,
p<0. 05). For scen ario 6, whic h was 'to curr y favo ur with the supe rior to obta in a pro moti on', the regr essi on resu lts in Tabl e 9 sho w that relig iosit y was a mar gina lly signi fican t
cult ural valu e influ en
210
cing the Chin ese man ager s' ethi cal perc epti on of this scen ario (b = 0.16 3, p = 0.05 3). How ever , the Chinese man ager s did not perc eive this scen ario to be unet hical . Indi a n m
a n a g e r s The regr essi on resu lts in Tabl e 10 sho w that, for the giftgivi ng scen ario (sce nari o 1) and the long pray ertime scen ario (sce nari o 5), non e of the cult ural
valu es was foun d to signi fica ntly influ enc e the over all ethi cal perc epti on of the Indi an ma nager s. This may be bec aus e giftgivi ng and perf or ming favo urs in the Indi
an cult ural cont ext is not moti vate d by a hidd en age nda for seek ing pers onal favo urs in an orga nisa tion al cont ext (Go pala n & Rive ra 199 7). For the weal th accu mul atio n scen
212
ario (sce nari o 2), the regr essi on resu lts in Tabl e 10 sho w that the Indi an man ager s' ethi cal perc epti on was influ enc ed by the cult ural valu e of mon ey orie ntati on (b = -0.4 64, p<0
.05). The Indi an man ager s perc eive d the weal th accu mul atio n as depi cted in scen ario 2 as unet hical . The regr essi on resu lts in Tabl e 10 also indi cate that, for the envi ron men tal poll
utio n scen ario (sce nari o 3), the defe ctiv e prod ucts scen ario (sce nari o 4) and the pro moti on scen ario (sce nari o 6), the cult ural valu e influ enci ng the Indi an man ager s' ethi cal perc epti
on is relig iosit y. In all thre e scen ario s, the Indi an man ager s perc eive d all the acti ons depi cted to be unet hical .
214
Impli c a ti o n s a n d c o n cl u si o n s
A sum mar y of the influ enci ng cult ural valu es on eac h ethn ic grou p's ethi cal perc epti on is prov ided in
Tabl e 11. Bas ed on the abo ve resu lts from ethn ic grou ps and ethi cal scen ario s, thre e sets of impl ication s wer e obta ined : a)dif f e r e n c e s i
n e t h i c a l p e r c e p ti o n e x i s t w h e n o n e c u lt u r e a t t ri b u t e s m o
r a l s i g n if i c a n c e t o s o m e t h i n g t h a t a n o t h e r c u lt u r e d o e s
216
n o t; b)si m il a ri ti e s i n e t h i c a l p e r c e p ti o n c a n o c c u r w h e n t h e s it
u a ti o n i s v i e w e d a s a n a c c e p t e d a n d i n s ti t u ti o n a li s e d p a r t
o f d o i n g b u s i n e s s ; a n d c)th e m e d i a ti n g i n fl u e n c e o f t h e s c e n
a ri o s .
218
Diff ere nce s in eth ical per cep tio ns exi st wh en on e cult ure attr ibu tes mo ral sig nifi can ce to so me thi ng tha t an oth er cult ure do es not
The resu lts of this
stud y sho wed that diffe renc es in ethi cal perc epti on wer e foun d whe n one cult ure attri bute s mor al signi fica nce to som ethi ng that anot her cult ure doe s not (He ndry 199
9). For exa mpl e, in this stud y, the Chin ese man ager s did not iden tify envi ron men tal poll utio n as an ethi cal issu e. How ever , both the Mal ay and the Indi an man ager s iden tifie
d this situ atio n as an ethi cal dile mm a. In the envi ron men tal scen ario, the Mal ay man ager s' sam ple was signi fica ntly influ enc ed by locu s of cont rol and the Indi an man ager s wer
220
e influ enc ed by relig iosit y. Mal ays beli eve that man mus t live in har mon y with natu re (As ma 199 6) bec aus e Isla m proh ibits the dest ructi on and wast ing of God give
n reso urce s (Ud din 200 3). Con seque ntly, the Mal ay man ager s may perc eive the mselv es as havi ng a resp onsi bilit y tow ards the envi ron men t and may ther efor e perc eive
the poll ution scen ario as conf licti ng with their mor al valu es. Simi larly , the Indi ans too hav e a high resp ect for natu re and the natu ral forc es of the worl d (Go pala n & Rive ra 199
7) and as such they beli eve that 'taki ng care of natu re goe s han d in han d with mor al and relig ious beli efs' (Tan & Kho o 200 2: 423) . Perh aps it is bec aus e of this resp ect for
222
natu re that the Indi an man ager s may hav e perc eive d the emp loye e's acti on of pour ing solv ents and clea ning solu tion s into the drai n as unet hical (dep icte d in scen ario 3). This resu
lt was also cons iste nt with a prev ious stud y con duct ed by Chri stie et al. (200 3), who foun d that cons erva tion of the envi ron men t was give n mor e emp hasi s than eco nom
ic gro wth by the Indi an man ager s in their sam ple. Th e Chin ese, on the othe r han d, view ed this situ atio n from the pers pect ive of a cult ural cont ext. In the envi ron men tal poll
utio n scen ario (sce nari o 3), the Chin ese man ager s wer e influ enc ed by their face savi ng orie ntati on. Face savi ng relat es to the nee d to pres erve one' s soci al stan ding (Ang &
224
Leo ng 200 0) and mai ntai ning one' s dign ity by not emb arra ssin g or hum iliati ng a pers on in fron t of othe rs (Md. Zabi d et al. 199 7).
To the Chin ese, it is imp orta nt to save face and to give face (Sen dut 199 1, Asm a et al. 200 1). Ther efor e, the Chin ese man ager s may feel
Table 10: Hierarchical regression results for the total ethical perception score by scenarios: Indian managers ( N = 43) Variables
(gift-giving)
Control variables
Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority DR2 F change Overall R2 Adjusted R2 (wealth accumulation)
Control variables
Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority
DR 2 F change Overall R 2 Adjusted R 2 (environmental pollution) Control variables
Step 2 Scenari o 1 Step 1
Nationality of the parent organisation With code of ethics Gender Education Age Social desirability bias Cultural variables External
0.15 0.15 7 6 0.13 0.06 0 7 locus of control 0.12 0.01 9 8 0.02 0.11 6 5 0.09 0.39 4 8 0.40 0.16 6 4 0.19 0.10 6 9 0.07 0.15 8 7 0.05 0.14 0 8 0.01 0.01 0.02 3 6 3 0.00 0.46 0.10 0 4 1 0.01 0.27 0.08 1 0 5 0.02 0.20 0.06 2 2 5 0.00 1.42 0.58 7 3 7 0.21 0.31 0.46 9 3 8 0.02 0.24 0.25 8 3
Step 2
Scenari o 2 Step 1 Scenari o 3 Step 12 Step
226
0.96 1 0.45 0 0.10 7 0.85 0.73 2 7 0.76 2.29 4 0 0.65 0.85 7 0.08 9 0.14 6 9 0.00 0.61 0.47 2 7 5 0.07 0.97 1.86 1 9 9 0.15 0.99 7 2 0.977 0.04 0.12 0.428 3 2 0.293 1.26 0.53 0.074 8 8 2.169 0.50 * 1.58 1.415 5 1
Table 10: Continued

Scenario 3 (environmental pollution) Face oriented Religiosity Rel ati on shi p ori ent ati on Mo ne y ori ent ati on Ob edi en ce to aut hor ity
DR
2
F
change Overall R 2 Adjusted R 2 Scenario 4 (defective products) Step 1

Control variables
Na tio nal ity of the par ent org ani sat ion
Wit h co de of eth ics Ge nd er Ed uc ati on Ag e S ocial desirability bias Step 2

Cultural variables
Ext ern al loc us of co ntr ol Fa ce ori ent ed Rel igi osi ty Rel ati on shi p ori ent ati on Mo ne y ori ent
228
ati on Ob edi en ce to aut hor ity

DR
2
F
change Overall R 2 Adjusted R 2 Scenario 5 (long prayer time) Step 1

Control variables
Na tio nal ity of the par ent org ani sat ion Wit h co de of eth ics Ge nd er Ed uc ati on Ag e S ocial desirability bias Step 2
Cultural variables
Ext ern al loc us of co ntr ol Fa ce ori ent ed Rel igi osi ty Rel ati on shi p ori ent ati on Mo ne y ori ent ati on Ob edi en ce to aut hor ity
DR
2
F
ch an ge Ov era ll
R2
Adj
230
ust ed
R2
Scenario 6 (to curry favour with the superior to obtain promotion) Step 1
Control variables
Na tio nal ity of the par ent org ani sat ion
0.09 0.58 6 0
0.105 0.729 0.513 3.811 0.194 * 0.200 1.144 0.165 1.175 0.403 1.089 4.489* 0.566 0.387
1.33 0.24 76 0.86 0.14 97 0.37 0.07 33 0.23 1.18 0.20 23 9 0.02 0.33 0.06 44 6 0.27 0.10 0.05 17 9 0.15 0.893 0.17 5 0.228 1.18 9 0.17 2.355 7 0.04 9 *1 0.13 0.13 1.584 4 0.39 3 1.131 0.51 9 0.342 0.07 3 0.33 8 7 0.82 0.18 0.24 1 5 2 0.85 0.18 0.06 3 0 5 0.57 0.13 0.22 5 1 7 0.36 0.27 1.60 0 4 0.95 0.29 0.31 9 5 0.99 0.17 0.03 7 6 1 0.57 1.09 6 1 1.18 0.21 3 8 1.47 0.10 3 5
Table 10: Continued
With code of ethics
Gender
Education
Age
Social desirability bias Cultural variables External locus of control Face oriented Religiosity Relationship orientation Money orientation Obedience to authority DR 2
F
change Overall
R
2
Adjuste d R2 Step 2
*
p<0.05.
0.59 4 0.19 0 0.20 2 0.26 7 0.15 8 0.10 8 0.00 7 0.29 8 0.10 2 0.02 5 0.02 3 0.09 3 0.81 2 0.44 9 0.22 1
3.90 8 1.08 6 1.27 5 1.51 2 0.81 1 0.599 0.043 1.962

m
MS, marginally significant.
0.535 0.128 0.133
232
Table 11: Summary of dominant influencing cultural values Wealth accum ulation (scena rio 2)
Obedien ce to a u t h o r i t y L o c u s o f c o n t r o l R e l i g i o s i t y R e l a t i o n s h i p o r i e n t a t i o n Indians Money orientation
Ethni c Grou ps
Malays Chinese
Gift giving (scenario 1)
To curry favour with superi or to obtain a promot ion (scena rio 5)
e n t a t i o n
R e l Locus of control i Locus of g control Religiosi i ty o s Face i t Relation y ship Religiosi ty orientati R on e orientati l on i F g a i c o e s o r i i t y
that goin g agai nst their supe rior's orde rs (as depi cted
in scen ario 3) woul d resul t in emb arras smen t or

Environmen Long tal pollution prayer (scenario 3) time (scenario 4)
234
a loss of face to their supe riors. They plac ed mor e impo rtan ce in pres ervin g the socia l stan ding of their supe rior and were mor e conc erne d with 'face savi ng' than the unet hical act of the
pollu tion itself . Ther efor e, whil e the Mala ys and India ns attac hed mor al weig ht to the envir onm ental pollu tion scen ario and this scen ario was seen as a mor al matt er, the Chin ese man ager s view
ed this situa tion from the pers pecti ve of upho lding a cultu ral valu e with little or no mor al signi fican ce. Base d on this reas onin g, it can be conc eive d that diffe renc es in ethic al perc eption can
occu r betw een cultu res whe n one cultu re attri bute s mor al signi fican ce to a situa tion and anot her cultu re conc eive s the situa tion as a matt er of socia l cust om (Hen dry 1999 ).
236
S i m i l a r i t i e s i n e t h i c a l p e r c e p t i o n w h e n t h e s i t u a t i
o n i s v i e w e d a s a n a c c e p t e d a n d i n s t i t u t i o n a li s e d p a
r t o f d o i n g b u s i n e s s
In som e situa tions , cultu re did not see m to influ ence the ethic al perc epti on of the resp onde nts. For exa mple , the
resul ts sho wed that for the ethic al dile mm a invol ving giftgivin g (sce nari o 1), none of the cultu ral valu es was signi fican t in influ enci ng the
238
ethic al perc epti on of the Mala y and India n ma nager s and the ethic al perc epti on scor es for this scen ario did not sho w any signi fican t diffe renc es betw een the thre e ethn
ic grou ps. A poss ible explan atio n coul d be that not all ethic al situa tions are view ed in a mor al cont ext; som e situa tions are view ed as an acce pted and instit utio nalis ed part of doin g
busi ness (Hen dry 199 9). This expl anat ion may hold true for the prac tice of giftgivin g in Mala ysia. Amo ng the Chin ese com mun ity, for exa mple , giftgivin g play s an impo rtant part in the crea
tion and main tena nce of soci al relat ions hips and ther e is evid ence that the Mala ys and India ns have adop ted a larg e prop ortio n of the Chin ese busi ness valu es in Mala ysia (Md. Zabi d & Ho 200
240
3). This see ms to sugg est that the Mala ys, Chin ese and India ns may not iden tify cert ain issu es as ethic al dile mm as not beca use they are seen as mor ally corr ect in their cultu re but
beca use the ethn ic grou ps may not see such prac tices in term s of a mor al cont ext. They perc eive such situa tions as an acce pted part of busi ness prac tice. This view may be cons isten t with Hen
dry's (199 9) expl anat ion that som e prac tices are acce ptab le amo ng cultu res, not beca use they are seen as mor ally corr ect, but beca use they are not seen as havi ng any signi fican t mor al
impo rt. He furth er expl aine d that, in som e cultu res, som e prac tices such as the givin g of pers onal pay men ts or gifts are, withi n vario usly defin ed limit s, neit her mor ally good nor mor ally
242
bad but an acce pted part of busi ness prac tice (Hen dry 199 9). Thes e gifts may play an impo rtant part in the crea tion and mai ntena nce of soci al relat ions hips, and so pers onal gifts have beco
me rega rded as an acce pted part of doin g busi ness (Hen dry 199 9). Whe n situa tions are consider ed as part of busi ness prac tice, it coul d also be poss ible that cultu ral valu es woul d
not play a role in influ enci ng the ethic al perc epti on of an indiv idual . It may be conc eive d then that ther e woul d be simil ariti es in the ethic al perc epti on of the thre e ethn ic grou
ps in som e situa tions whe n som e prac tices are seen as part of nor mal busi ness and not view ed in a mor al cont ext.
The mediati ng influen ce of the scenari os
Base d on the disc ussi on abov e, it was
244
obse rved that the influ ence of cultu re on ethic al perc epti on varie d acco rdin g to the diffe rent type s of scen arios . In the giftgivin g scen ario, for exa mple , relat ions hip orie ntation has a
nega tive influ ence on the ethic al perc epti on of the Chin ese man ager s. How ever , in the pray er time scen ario, this cultu ral valu e did not have a nega tive influ ence on the Chin ese man ager s'
ethic al perc epti on. This may indic ate that the influ ence of the cultu ral valu e varie d not only acco rdin g to the ethn ic grou p but also by the type of ethic al dile mm a face d. Whil e
prev ious rese arch ers have stat ed that situa tion al and indiv idual varia bles mod erat e the ethic al deci sionmaki ng proc ess (Tre vino 198 6, Kno use & Giac alon e 199 2, Ada ms et al. 200
246
1, Ross & Rob erts on 200 3), it is poss ible that the char acte ristic s of the ethic al issu e may also medi ate the relat ions hip betw een cultu re and ethic al perc epti on. A poss ible expl anat ion
why diffe rent scen arios can influ ence the relat ions hip betw een cultu re and ethic al perc epti on is prob ably that diffe rent scen arios mak e salie nt one set of cultu ral valu es over anot her. It is reas oned
then that ethic al perc epti on will be affec ted by whic h mea ning a parti cular cultu ral valu e is mad e salie nt by the scen arios . A pers on's cultu ral valu es may affec t the way s in whic h a pers
on cons true s or defin es a situa tion so that som e situa tions are seen as acce ptab le/no t an ethic al dile mm a wher eas othe rs are seen as aver sive and thus perc eive d as unac cept able/ an ethic al
248
dile mm a.
Future researc h
Futu re rese arch is nece ssar y to dete rmin e the medi atin g influ ence of the scen arios on cultu re and ethic al perc epti on. Jone s (199 1) hypo thesi sed that the
char acte ristic s of the issu e can influ ence the ethic al deci sionmaki ng proc ess. How ever , it is poss ible that the char acte ristic s of the issu e may also have a medi atin g influ ence betw een the inde
pen dent varia bles (in this case , cultu re) and the stag es in ethic al deci sion maki ng (in this case , ethic al perc epti on). More empi rical work will be requ ired in orde r to und erst and thes e relat
ionship s. Th e resul ts from this stud y sho wed that religi osity and locu s of cont rol were signi fican t cultu ral valu es influ enci ng the ethic al perc epti on of the man ager s whil e face,
250
relat ions hip orie ntati on and mon ey orie ntati on were not signi fican t at all. It woul d be inter estin g to exa mine whet her such influ ence s exte nd to othe r stag es of ethic al deci sion maki ng, for exa
mple , ethic al judg eme nts and inte ntio ns. Ext ensi ons of this rese arch mig ht also inve stiga te the influ ence of cultu re on ethic al perc epti on from a mor e inter nati onal pers pecti ve.
This stud y coul d be repli cate d in othe r coun tries with plur al soci eties such as Indo nesi a, Thail and, Can ada, the Unit ed King dom and the Unit ed Stat es. Beca use the cultu ral envi ron men t,
both soci al and phys ical, shap es the perc eptu al proc ess (Nis bett & Miya mot o 200 5), it woul d also be inter estin g to com pare the diffe renc es in ethic al perc epti on betw een resp ondent s in
252
Japa n or Chin a (Asia n cultu res) and resp onde nts in the UK or Can ada (We ster n cultu res). Beca use peop le in Wes tern cultu res tend to focu s on salie nt obje cts and use rules and cate goris atio
n for the purp oses of orga nisin g the envi ron men t whil e peop le in East Asia n cultu res tend to focu s mor e holis ticall y on relat ions hips and simil ariti es amo ng obje cts whe n orga nisin
g the envi ron men t (Nor enza yan et al. 200 2, Nisb ett & Miya mot o 200 5), signi fican t diffe renc es in term s of the influ ence of the cultu ral valu es on ethic al perc epti on woul d be expe
cted. For exa mple , it mig ht be expe cted that in Asia n cultu res, obed ienc e to auth ority , relat ions hip orie ntati on and face orie ntation woul d have an influ ence on ethic al perc epti on, wher
254
eas in Wes tern cultu res, it mig ht be expe cted that locu s of cont rol woul d signi fican tly influ ence ethic al perc epti on wher eas face orie ntati on and relat ions hip woul d have limit ed influ ence
on the dime nsio ns of ethic al perc epti on.

Ackn owl edg em ent s
The auth or woul d like to expr ess her appr eciat ion to Prof esso r Jona than Morr is and Prof esso r Andr ew Cran
e for their help ful sugg estio ns whe n this rese arch was carri ed out.
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Business Ethics: A European Review Volume 19 Number 2 April 2010