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Studies of bribery have not adequately considered individual psychological processes in the development of bribery-prone relationships. We propose an integration of moral disengagement and the norm of reciprocity as a theoretical lens to explain the evolvement of bribery-prone relationships. Based on qualitative data from a sample of government officials in Vietnam, we found that public officials normally go through a "calculative judgment", experience a certain level of emotional discomfort and then use rationalization strategies to decide whether to engage in a bribery-prone exchange or relationship. Furthermore, these psychological processes are distinctive in the initiation and perpetuation stages of a bribery-prone relationship. The study suggests that interactions of the norm of reciprocity and wider ethical norms in governing bribery should be further addressed by both researchers and practitioners.