Resolving cross-cultural ethical conflict: Exploring alternative strategies

A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students

“…Societal concern for ethical behavior is also on the rise (Kohls and Buller, 1994). Cohen et al, (1996a) have pointed out that maintaining a high level of ethical standards among auditors is critical to ensure a high quality audit function.…”

An investigation of ethical position and budgeting systems: Egyptian managers in US and Egyptian firms

“…The Egyptian subsidiaries of US firms may have adopted an accommodation strategy as suggested by Kohls and Buller (1994), agreeing to the values of the US foreign parent to obtain or preserve the business relationship. The interpretation may be that the individuals in these organizations advocate shared values and engage in suitable behaviors to protect their jobs and generally maximize their own self-interest (Welch & Welch, 1997).…”

“…Welch and Welch (1997) investigated the issue of individual variations in acceptance of shared values and beliefs and argued that a consistent set of organizational values might be an unattainable goal, one that might be even more difficult in foreign joint ventures and multinational corporations (MNCs). Kohls and Buller (1994) note that a subsidiary may adopt an accommodation strategy, agreeing to the values of its foreign parent or partner to obtain or preserve the business relationship. Instead of opposing the MNCs organizational culture, individuals from other cultures (i.e., members of foreign subsidiaries or ventures) may act in a selective, calculated pattern (Willmott, 1993).…”

A cross‐cultural assessment of attitudes regarding perceived breaches of ethical conduct by both parties in the business‐consumer dyad

“…In drawing generalisations about developing countries, a study focusing on South Africa indicates that the integration of ethics into everyday business practices is a goal which is not easily accomplished (Rossouw, 1994). In Japan, ethical behaviour is strongly influenced by religious and social considerations (Taka, 1994); the implications are that other cultures with divergent customs and social mores would possess different attitudes regarding potential ethical dilemmas (Kohls and Butler, 1994). Thus, research has begun to frame ethical behaviour from a theoretical perspective.…”