BMGT 496 - Week 8 Citations (Australia India Institute, 20

BMGT 496 - Week 8 Citations
(Australia India Institute, 2015)
(Barhat, 2015)
(Beekun, Stedham, Yamamura, & Barghouti, 2003)
(Boeing's Not Alone In Companies That Government Agencies
Have Let Self-Regulate,
2019)
(Brusseau, 2012)
(Cassidy, 2019)
(Chapter 3.4: Global Business Ethics, 2012)
(Chari & Phelan, 2015)
(Cook & Connor, 2010)
(Dill, 2017)
(Doing Business in India Guide, 2015)
(Francis, 2019)
(Globalaw Limited, 2016)
(Horowitz, 2018)

(International Bar Association, 2018)
(Kenton, 2021)
(LEA Global, 2015)
(Leskin, 2018)
(McKay, 2012)
(McNamee, 2017)
(Obiyo, 2015)
(Orr, 2014)
(Overseas Business Risk - Russia, 2021)
(U.S. Department of Justice, 2004)
Bibliography
Australia India Institute. (2015, August 31). 20 Essential Tips
for Doing Business with India.
Retrieved April 27, 2021, from Australia India Institute:
https://www.aii.unimelb.edu.au/blog/20-essential-tips-for-
doing-business-with-
india/
Barhat, V. (2015, August 26). How to do business in India.
Retrieved April 27, 2021, from
BBC: https://www.bbc.com/worklife/article/20150826-the-
challenges-of-setting-
up-shop-in-india

Beekun, R. I., Stedham, Y., Yamamura, J. H., & Barghouti, J.
A. (2003, December).
Comparing business ethics in Russia and the US. The
International Journal of
Human Resource Management, 14(8), 1333–1349.
doi:https://doi.org/10.1080/0958519032000145783
Boeing's Not Alone In Companies That Government Agencies
Have Let Self-Regulate.
(2019, April 2). Retrieved April 27, 2021, from NPR:
https://www.npr.org/transcripts/709203191
Brusseau, J. (2012). Chapter 14: The Green Office: Economics
and the Environment. In
The Business Ethics Workshop (pp. 627-664). Washington, DC:
Saylor Academy.
https://learn.umgc.edu/d2l/le/content/566199/viewContent/2037
9490/View
Cassidy, J. (2019, March 18). How Did the F.A.A. Allow the
Boeing 737 Max to Fly?
Retrieved April 27, 2021, from The New Yorker:
https://www.newyorker.com/news/our-columnists/how-did-the-
faa-allow-the-
boeing-737-max-to-fly
Chapter 3.4: Global Business Ethics. (2012). In International
Business. Saylor Academy.
https://saylordotorg.github.io/text_international-
business/s07-04-global-business-ethics.html
Chari, V. V., & Phelan, C. (2015, September 30). 'On the Ethics
of Redistribution'. Retrieved

April 27, 2021, from Economist View:
https://economistsview.typepad.com/economistsview/2015/09/o
n-the-ethics-of-
redistribution.html
Cook, C., & Connor, S. (2010, January). The Foreign Corrupt
Practices Act: An Overview.
Retrieved April 27, 2021, from Jones Day:
file:///C:/Users/Kyami.Clarke/iCloudDrive/Education/2020-
2021%20Classes/BMGT%20496/Week%208/FCPA%20Overvie
w.pdf
Dill, C. (2017, March 31). What are the top risks to doing
business in Latin America?
Retrieved April 27, 2021, from World Economic Forum:
https://www.weforum.org/agenda/2017/03/risks-business-latin-
america/
Doing Business in India Guide. (2015, November 10). Retrieved
April 27, 2021, from UK
India Business Council: https://www.ukibc.com/india-
guide/how-india/
Francis, K. (2019, January 25). Role of Government in Business
Ethics. Retrieved April 27,
2021, from Chron: https://smallbusiness.chron.com/moral-
obligation-legal-
contract-66668.html
Globalaw Limited. (2016, February). Doing Business in Latin
America Guide. Retrieved
April 27, 2021, from Globalaw: https://www.globalaw.net/wp-
content/uploads/2016/11/7579-Globalaw-Doing-Business-in-
Latin-America-

Guide-2016-LR.pdf
Horowitz, J. (2018, May 9). The compromises that companies
make to do business in
China. Retrieved April 27, 2021, from CNN:
https://money.cnn.com/2018/05/09/news/economy/foreign-
companies-china-
taiwan-compromise/index.html
International Bar Association. (2018, October). Doing Business
in Latin America: IBA Latin
American Regional Forum. Retrieved April 27, 2021, from
University of Maryland
Global Campus:
https://learn.umgc.edu/content/enforced/566199-001154-01-
2212-OL3-7383/0-Doing-business-in-Latin-America-handbook-
September-
2018.pdf?_&d2lSessionVal=i4liH0510LM1VULMQjclQtDKt
Kenton, W. (2021, March 26). Foreign Corrupt Practices Act
(FCPA). (R. C. Kelly, Editor)
Retrieved April 27, 2021, from Investopedia:
https://www.investopedia.com/terms/f/foreign-corrupt-
practices-
act.asp#:~:text=The%20Foreign%20Corrupt%20Practices%20Ac
t%20(FCPA)%2
0is%20a%20U.S.%20statute,responsible%20for%20enforcing%2
0the%20FCPA.
LEA Global. (2015, July 17). BUSINESS IN AFRICA: THE
RISKS, REWARDS AND
CHALLENGES. Retrieved April 27, 2021, from SK-WPG:
https://www.sk-
wpg.de/fileadmin/_migrated/content_uploads/LEA_AfricaWhite
paperFINAL.pdf

Leskin, P. (2018, December 30). The 21 scariest data breaches
of 2018. Retrieved April 27,
2021, from Business Insider:
https://www.businessinsider.com/data-hacks-
breaches-biggest-of-2018-2018-12
McKay, Z. (2012, March 6). The Ten Principles For Doing
Business In China. Retrieved
April 27, 2021, from Forbes:
forbes.com/sites/insead/2012/03/06/the-ten-
principles-for-doing-business-in-china/?sh=18952a521d82
McNamee, M. (2017, May 29). Navigating the Complexities of
Doing Business in Russia.
Retrieved April 27, 2021, from Harvard Business Review:
https://hbr.org/2017/05/navigating-the-complexities-of-doing-
business-in-russia
Obiyo, C. (2015, April 3). 16 Challenges Of Doing Business In
Africa… Oh Man! Retrieved
April 27, 2021, from My African Plan:
https://www.myafricanplan.com/2015/04/03/doing-business-in-
africa/
Orr, G. (2014, October 1). A pocket guide to doing business in
China. Retrieved April 27,
2021, from McKinsey & Company:
https://www.mckinsey.com/business-
functions/strategy-and-corporate-finance/our-insights/a-pocket-
guide-to-doing-
business-in-china
Overseas Business Risk - Russia. (2021, February 16).
Retrieved April 27, 2021, from UK

Government:
https://www.gov.uk/government/publications/overseas-business-
risk-russia/overseas-business-risk-russia
U.S. Department of Justice. (2004, July 22). Anti-Bribery and
Books & Records Provisions
of The Foreign Corrupt Practices Act. UNITED STATES CODE,
1-16. Washington,
DC. Retrieved April 27, 2021, from
https://www.justice.gov/sites/default/files/criminal-
fraud/legacy/2012/11/14/fcpa-english.pdf
4/23/2021 20 Essential Tips for Doing Business with India –
Australia India Institute
doing-business-with-india/ 1/8
(https://www.facebook.com/AIinstitute/)
(https://twitter.com/aiinstitute)
(https://www.linkedin.com/company/aiinstitute/)
(https://www.instagram.com/aiinstitute/)
(mailto:[email protected])
by AII A U G 3 1 , 2 0 1 5
20 Essential Tips for Doing Business with India
Almost every enterprise in the West is looking at collaboration
and business links with India – but it is not easy, it requires

patience and a lot of understanding. Even a non-resident Indian
can find the landscape different. Here are some tips that
might help your, but keep in mind you will find many variations
and contradictions of these points in the very diverse and
exciting India market.
1. The language barrier is real
India has some 26 major languages, but your Indian counterpart
will almost certainly speak English, which itself is a problem
– it creates the illusion of communication and understanding.
Many of us speak English and think western – your Indian
partner speaks English and thinks Indian, so take care to build
real understanding. Also keep in mind there are “many
Indians” with many different languages and ways of thinking.
2. You are in a different culture
Sign up to our newsletter
Email
Subscribe ▼
https://www.facebook.com/AIinstitute/
https://twitter.com/aiinstitute
https://www.linkedin.com/company/aiinstitute/
https://www.instagram.com/aiinstitute/
mailto:[email protected]
https://www.aii.unimelb.edu.au/

https://www.aii.unimelb.edu.au/author/australia-india-institute/
https://www.aii.unimelb.edu.au/author/australia-india-institute/
Visitors to most of Asia and China are visually reminded that
they are in a vastly different culture. But often, especially in
offices, India can appear quite westernised and individuals also
give that impression. It’s better to open your mind and see
things and people more clearly, looking beyond the surface
level “westernisation”. Exploring cultural differences expands
your horizons.
3. Dealing with non-conformity
Indian culture provides masses of room for non-conformists.
Diversity of dress, styles of doing business and differing
reactions to personal contact are to be expected over there. Your
host might want to talk about diet or spirituality instead of
your product and it is wise (and fun) to go with the flow.
4. Avoid stereotyping
India might be the most diverse country on earth. Religions,
beliefs, languages and culture all immensely varied. Keeping an

open mind will help you avoid jumping to the wrong
conclusions. Your host could have spent many years in the USA
or the
UK, and have a global outlook – or never have left India and
have a regional view.
5. Prepare for the collective
Most westerners come from a culture of the individual, but
Indians are firmly placed in a collective culture. A visitor to an
Indian company will often find four or five Indians in the
meeting, and often it is not clear who is in charge. Many Indian
leaders will not speak up or even speak at all in these meetings
– in the collective someone else does the talking while they do
the evaluating.
6. You need patience
Modern India can be slow or fast and it is hard to know which
you will encounter. Sometimes delivery seems to take forever,
yet on other occasions it is faster than the west. This means to
succeed you need incredible patience, so don’t send your least
patient executive to India. Being able to respond positively
under both slow and fast delivery is the key.
7. You are just one of many
The world is knocking on India’s door. Even if you represent a
major company, you are not that important to Indians. The

rest of the world is chasing them too, so they have choices.
While most western executives are under head office pressure to
complete the deal, their Indian counterpart faces no such
demand and can walk away in most cases.
8. Be prepared for paradox
Visitors can be shocked and unprepared for the speed of modern
India. Businesses need to be prepared to deliver on a
product or service immediately and not just have some idea for
a future opportunity. Trade missions from around the world
arrive weekly, so they have plenty of choice. Fast and slow, east
and west – India is a living paradox.
9. Watch out for religious holidays
A simple point often overlooked – check the calendar for
holidays and although they are often fun and informing, it is a
hard
time to do business. A holiday listed for one day might run for
four, so check it out first.
10. Work harder for specific outcomes
Indians have an acceptance of change hardwired into their
psyche – they thrive on it. It also means they are less specific in
plans and contracts, which can be disturbing for newcomers.
Getting the specifics set down can take a long time – but be
careful about speaking too bluntly because this can be seen as
insulting in a culture of relativity and relationship. And once

Email
Subscribe ▼
you have “finalised” the deal, expect a continuing run of re-
negotiation (in India things are rarely “set in concrete”) which
is
consistent with the Indian view of the world and life as
constantly changing and vastly unpredictable.
11. Be careful choosing where to base your India push
While Mumbai is the financial capital, it is a tough place and
most business people find they have to visit Delhi regularly
anyway. Delhi is more liveable, and is more than a political
capital – it is a powerful business city. Alternatively, you could
base yourself where the business opportunities are. Perhaps
your best market is in the south? In that case, Chennai becomes
a great choice. Regions have varying strengths, so research is
the key. Recent moves to allocate Smart Cities across India can

provide insights into alternative gateways for you.
12. Be prepared for many internal flights
Wherever you are based in India, expect to travel, because there
are at least 35 cities where you can do business, and that’s
just the beginning. Plus the importance of meeting face to face
is especially true in India.
13. Start and end the day late
Indian breakfast meetings can be set for 10am or even later –
they are late starters (even though PM Modi has instructed
Ministers to be at their desks by 9am). But your dinner meeting
at the end of the day might not start until 9pm or later.
Hours are long and weekends are for working because “work is
life” is the mantra.
14. Things will change at the last minute
Despite your expectation, India runs to its own rhythm. One
westerner tried to break convention by running an early
(6.30pm) dinner meeting, and his guests showed up at 9.30pm
anyway. Often you will be called minutes before a meeting to
change time or venue – going with the flow is an asset over
there.
15. Expect to be interrupted
Indians like to do several things at once, so expect your
presentations to be interrupted by other visitors, cell phones,

papers
to sign and other distractions. At formal conferences and
lunches, cell phones are rarely switched off and often answered
at
full voice. Western focus and single-mindedness is not an asset
in India. My experience is that although my Indian host
might seem constantly diverted and interrupted during my
presentation, not much has been missed as Indians thrive on
multiple tasks at the same time, contrasting with the western
single project orientation.
16. Be more formal
Addressing people by a title and their last name is a good policy
in a country where status and formality underpin good
manners. Australians, driven by egalitarianism, need to be
reminded to focus their attention on the most senior (often also
elderly) person in the room and avoid in-depth chatting to
junior staff. Casual forms of address can come later, but only
once
you have really got to know the Indian partner very well. On the
other hand, things are changing so fast in India…
17. Shaking hands with women
Conventional wisdom is no physical contact whatsoever in a
business context, but few people over there seem to really
worry.

A good policy is to wait and see if the woman extends her hand,
but if you hold your hand out first it is not such a big deal.
Indians are amazingly flexible in these matters, but it is wise to
show care.
18. Don’t read anything into the handshake
In the west we tend to read a lot into handshakes – too soft, too
firm, too long and so on. Most of your handshakes in India
will be pretty light by western standards, but it is not a sign of
lack of interest or indifference. It’s just how it is done over
Email
Subscribe ▼
there, almost like a formality to get over and done with. You
might think about learning how to do the Namaste when
greeting Hindu colleagues.
19. Navigate through the spider web
While the west strives for simplicity and certainty, Indian

business leaders know that life is like trying to find your way
through a spider web – where does it begin, where does it lead,
who can tell? Consistent with this view, most Indian
corporations offer an incredibly diverse range of products and
services – whereas western business tends to focus on just one
area. In most cases Indian companies are willing to buy from
you but are also looking for the deal to include some
intellectual
property sharing arrangements – think about these before you
head over there.
20. Learn the art of flexibility and patience
Being patient and flexible is an asset, even if you come from a
country that likes to be blunt, direct and structured. Most
Indian communication is indirect so it can take some time to
work out what the real issues are. India is full of surprises and
you cope best through being flexible. Dropping any “one rule
for all” approach is a good start.
If you are thinking of going, India’s great thinker Rabindranath
Tagore can be your inspiration: “You can’t cross the sea
merely by standing and staring at the water.”
Stephen Manallack is a Director of the EastWest Academy Pty
Ltd and compiled the secrets of Indian business success and
cross cultural issues while preparing his book for the Indian
market, Soft Skills for a Flat World (Tata McGraw -Hill). He

has led several trade missions to India and is a Cross-Cultural
Trainer.
Blog
Delhi internship opens more doors in Melbourne for Krishna
Tripathi
Email
Subscribe ▼
https://www.aii.unimelb.edu.au/category/blog/
Watch: Indian President Ram Nath Kovind deliver a lecture at
the University of Melbourne
Email
Subscribe ▼
https://www.aii.unimelb.edu.au/news/delhi-internship-opens-
more-doors-in-melbourne-for-krishna-tripathi/
https://www.youtube.com/watch?time_continue=5&v=vBd9oZN
_tOQ

We're inviting business women and female entrepreneurs of
Indian heritage
to apply for the @women_tie Global Pitch Competition 2021.
The mission
of TiE Women is to embrace, engage and empower women
entrepreneurs
across the globe. docs.google.com/forms/d/e/1FAI…
@AIinstitute
Funded by
Email
Subscribe ▼
https://twitter.com/women_tie
https://t.co/wVnlI6aCTx
https://twitter.com/AIinstitute
https://twitter.com/AIinstitute

https://twitter.com/AIinstitute/status/1385428415751233536/ ph
oto/1
Founding Partners & Affiliate Centres
Contact Us
Staff Intranet
Privacy
Email
Subscribe ▼
https://www.aii.unimelb.edu.au/about-us/contact-us/
https://unimelbcloud.sharepoint.com/teams/AustraliaIndiaInstitu
te
https://www.aii.unimelb.edu.au/privacy/

Disclaimer
(https://www.facebook.com/AIinstitute/)
(https://twitter.com/aiinstitute)
(https://www.linkedin.com/company/aiinstitute/)
(https://www.instagram.com/aiinstitute/)
(mailto:[email protected])
Email
Subscribe ▼
https://www.aii.unimelb.edu.au/disclaimer/
https://www.facebook.com/AIinstitute/
https://twitter.com/aiinstitute
https://www.linkedin.com/company/aiinstitute/
https://www.instagram.com/aiinstitute/
mailto:[email protected]
4/23/2021 How to do business in India - BBC Worklife
https://www.bbc.com/worklife/article/20150826-the-challenges-
of-setting-up-shop-in-india 1/5
How to do business in India
(Image credit: Getty Images)
By Vikram Barhat 26th August 2015
Not so long ago India was sold as a mystical land of ash-

smeared holy men, snake charmers
and other cultural exotica, all part of the nation’s collective
imagery.
But today’s India is a far cry from the stereotypes.
After the US and China, it’s becoming the world’s third-largest
economy. India’s meteoric rise
has been fuelled by a remarkable shift in its economic fortunes.
During a period when growth
remained anaemic across much of the industrialised world,
India’s gross domestic product grew
a staggering 7.2% in 2014 under Prime Minister Narendra
Modi's reform-focused
government.
Aside from recent stock market jitters, the World Bank pegs
India’s GDP growth at 7.5% for
2015. Much of India’s economy is driven by its so-called
“demographic dividend”: Nearly two-
thirds of India’s 1.2 billion population is under the age of 35,
creating one of the largest
consumer markets in the world. It’s no surprise it’s attracting
businesses the world over, keen to
access these new customers.
“India provides a good balance between a fast-growing economy
and one that happens to be
relatively open and transparent,” said Dhruv Ratra, San
Francisco-based CEO of Anglian
Omega Network, an umbrella group headquartered in Dubai,
UAE, whose business ventures in
India include everything from beauty product businesses to
commodities and manufacturing.
“With China slowing and providing multiple barriers to entry,

and Europe stagnating, there are
very few places in the world that provide the opportunities that
India does.”
mailto:?subject=Shared%20from%20BBC:How%20to%20do%20
business%20in%20India&body=https%3A%2F%2Fwww.bbc.co
m%2Fworklife%2Farticle%2F20150826-the-challenges-of-
setting-up-shop-in-india%3Focid%3Dww.social.link.email
https://twitter.com/intent/tweet?text=How%20to%20do%20busi
ness%20in%20India&url=https%3A%2F%2Fwww.bbc.com%2F
worklife%2Farticle%2F20150826-the-challenges-of-setting-up-
shop-in-
india%3Focid%3Dww.social.link.twitter&via=BBC_ Worklife
https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%
2Fwww.bbc.com%2Fworklife%2Farticle%2F20150826-the-
challenges-of-setting-up-shop-in-
india%3Focid%3Dww.social.link.facebook&t=How%20to%20do
%20business%20in%20India
https://www.linkedin.com/shareArticle?mini=true&url=https%3
A%2F%2Fwww.bbc.com%2Fworklife%2Farticle%2F20150826-
the-challenges-of-setting-up-shop-in-
india%3Focid%3Dww.social.link.linkedin&title=How%20to%20
do%20business%20in%20India
http://www.bbc.co.uk/news/business-34052368
http://www.forbes.com/sites/timworstall/2014/12/27/india-
becoming-third-largest-world-economy-is-a-sign-of-failure-not-
success/
http://articles.economictimes.indiatimes.com/2014-04-
30/news/49523310_1_capita-income-third-largest-economy-
world-gdp
http://indianexpress.com/article/india/india-others/indias-
economic-growth-to-beat-china-in-2015-16-imf/
http://www.bbc.co.uk/news/world-asia-india-32790929
http://in.reuters.com/article/2015/08/25/markets-india-stocks-
idINKCN0QU09O20150825
http://articles.economictimes.india times.com/2015-04-

28/news/61616013_1_gdp-growth-india-development-update-
credit-growth
India's huge youth population are expected to drive forward the
economy over the next decade.
(Credit: Getty Images)
Behemoths like Amazon, Starbucks, Uber, Foxconn and even
the US presidential
candidate Donald Trump have expanded their businesses to
India, “thereby justifying our views
and decisions when we started operations in the country," Ratra
added.
There’s no doubt there are many rich investment opportunities
in India, but they’re scattered
over an obstacle course of opaque rules and regulations.
Business people who have found their way through say it takes
a lot more than deep reserves
of patience to navigate.
The greasing of palms
India has long struggled with endemic corruption and it’s still a
problem. Overt or implied
demands ranging from small kickbacks, called “baksheesh,” to
large corporate “donations” —
common ways to grease the wheels of business fortunes in India
— can quickly frustrate

foreigners. India still ranks 85 among 175 countries on
Transparency
International'sCorruption Perception Index.
Corruption or graft is a reality foreign entrepreneurs must
accept, but not give into, said
Melbourne, Australia-based Stephen Manallack, director at East
West Academy Pty Ltd, a
cross-border trade and investment advisory service that
specialises in doing business in India.
“The issue of corruption has been the elephant in the room for
too long and most people are
reluctant to discuss it,” said Manallack, author of Riding the
Elephant - Doing Business in India.
Dutch national Paul Schuttenbelt, who runs Youth Football
International, a football training
academy, and the Delhi Youth League, said people won’t ask
for pay-offs, but that means that
sometimes things just don’t move forwards. “Clearly a lot of
middle-men and grounds staff don’t
work if you don’t pay them, or give them something.”
A mountain of paperwork
Foreigners who want to set up businesses in India “must
remember that paperwork and
processing times are still a little tedious even for Indians
familiar with the system,” Ratra said.
It takes an average of 30 days just to get a business officially
registered, too slow for
entrepreneurs used to speedy processing in Canada (five days)
or Australia (2.5 days).

British expatriate Vikas Vij experienced this first-hand setting
up his event management
business, The Ideas Exchange, in Mumbai. “The process for
registering a business, becoming
service-tax registered, installing telecoms and internet systems
is not as simple as we take for
granted in the UK,” said Vij, in India since 2008.
http://www.trumptowermumbai.com/
https://www.transparency.org/cpi2014/results
Vikas Vij, Managing Director at The Ideas Exchange, Mumbai.
(Credit: The Ideas Exchange)
The flow of foreign direct investment in India has long been
hindered by a complex system of
inscrutable regulations.
Canadian businessman Suneet Singh Tuli believes there is a lot
more that could be done and
wants the Modi government to deliver faster on its pro-business
promises. The government
should address anomalies of duties to boost manufacturing
activity, suggested Tuli, president
and CEO of Data Wind, a Canadian tech firm specialising in
low-cost digital devices such as
tablets and smartphones, which has operations in India.
“Greater transparency, good e-
governance and stringent graft [corruption] laws could lead to

quicker policy decision in
procurements.”
A patchwork of tax laws
Few things have dented India’s appeal for foreign business
people more than its arduous tax
laws.
Critics argue that in addition to being out of sync with the
global norm, they’re draconian and, in
some cases, amount to tax terrorism. India’s highly publicised
battles with local subsidiaries of
foreign businesses — Vodafone, Nokia, and more recently
Nestle, for instance — have drawn
media attention and global scrutiny.
“Anomalies in duty structure in relation to import of finished
products versus components is a
major drawback,” Tuli said, explaining that a patchwork of tax
laws across states can soon
overwhelm entrepreneurs used to a more uniform set of
regulations back home.
Building relationships
Cultural misunderstanding plays a role in almost every case of
cross-border business failure,
according to Manallack, who places it at the top of his list of
challenges.
“Many western business people are not curious about Indian
culture,” he said. “Because Indians
are so polite and courteous, the westerner thinks that the Indian
has adapted to them, but then
nothing happens and they wonder why.”

As a society, India is very relationship focused. To complicate
matters, it’s many countries within
a country.
“India is a collage of extremely diverse groups of people
identified by their history, language,
religion, caste, and education,” said Ratra. “This is a
complicated issue for most outsiders to
wrap their heads around.”
While setting up his football academy in India, Schuttenbelt
experienced cultural hurdles that
frequently foiled what seemed like the perfect setup for scoring
a deal. “I would reach
http://www.allgov.com/india/news/india-and-the-world/tax-
headaches-could-dent-foreign-investors-interest-in-india-
150415?news=856250
http://www.bbc.com/news/business-17746649
http://www.bbc.com/news/business-29532023
http://www.bbc.com/news/world-asia-india-33877136
agreements with the top people of the company, after several
meetings, and would walk away
thinking I had the deal,” he said. “Eventually, they’d result in
nothing.”
Be prepared for transport problems
There has been a surge in bids to improve the country’s creaky

infrastructure. Most of the
recent infrastructural overhaul has been limited to a handful of
big cities — Mumbai, Delhi,
Chennai, Kolkata, Bengaluru and Hyderabad.
Compared to rival China, there’s plenty of room for
infrastructure growth in India, said Tuli who
operates businesses in both countries.
Dhruv Ratra, CEO of Anglian Omega Network, which has
business ventures in India (Credit:
©AntimaKhanna.com)
India has only 1,300 km of fast roads compared to 77,000 km in
the US, and 112,000 km in
China. India doesn’t have any high-speed trains, most averaging
under 100km/hour, whereas
China has the world’s largest high-speed rail network. Water
shortage and power outages are
common occurrences and many of the country’s ports still rely
on manual labour to move cargo.
Hiring smart
There is a huge gap in the market for skilled professionals.
While India has around 487 million
workers, more than two-thirds of Indian employers are
struggling to find employable workers.
“From my own experience, the fundamental challenge we all
face, contrary to popular
international opinion, is the difficulty in sourcing the right
talent and skill sets to run and scale up
a business,” said Vij. “Each year more jobs still go unfilled
because the quality of talent does not
match.”

The current shortage of employable workers in India is
attributed to the fact that only 2.3% of
the workforce in India has received formal skills training as
compared to 68% in the UK, 75% in
Germany, and 52% in the US.
Sticking it out
For most of the first five years of doing business in India, Vij
often thought of giving in and going
back to the UK, but decided to stick it out for the opportunity
and better work-life balance. The
decision paid off: “Our trade exhibition, Professional Beauty,
became the market leader in the
region despite many hurdles and battles,” he said. “This
reinforced my thoughts on the value of
perseverance in adversity to the extent that we now run that
event in four cities around India,
and next year will take it to Sri Lanka.”
The key to business survival in India, Vij added, has been a
strong streak of stubbornness, an
unwillingness to be beaten by anyone or any system. “India has
… given me the experience to
be successful anywhere in the world,” he said.
https://www.imf.org/external/np/speeches/2015/031615.htm
https://agenda.weforum.org/2014/11/seven-key-priorities-
indias-future/
http://www.bbc.com/news/world-asia-india-33550853

To comment on this story or anything else you have seen on
BBC Capital, head over to
Int. J. of Human Resource Management 14:8 December 2003
1333-1349 13 Routledge
g ^ Tiykn&ftancliCnHi
Comparing business ethics in Russia and
the US
Rafik I. Beekun, Yvonne Stedham, Jeanne H. Yamamura and
Jamal A. Barghouti
Abstract In this comparative survey of seventy-three Russians
and ninety-two US
managers, we explore differences and similarities in ethical
decision-making among
respondents from these two countries within a business context.
Using Reidenbach and
Robin's (1988) multi-criteria ethics instrument, we examined
whether business
people in Russia and the US differed in their judgement of the
ethical content of
business decisions. Russia and the US provide an interesting
comparison because of the
extreme differences in their cultural characteristics as well as in
their economies and
related business development. Our results indicate that, while
Americans, in general,
tended to assess certain actions as less ethical when applying
utilitarian or justice criteria,
the ethical judgements of the two groups differed by situation

and by criteria employed.
Keywords Russia; justice; business; ethics; national culture;
US; utilitarianism.
With over 150 million potential customers and a country
abounding in natural and human
resources, Russia has become a magnet for global market
activity from many countries,
especially the United States (Elenkov, 1997). Doing business in
Russia, however, is
fraught with difficulties and dangers. US businesses wishing to
enter the Russian market
need to consider that Russian managers view many practices
that are considered moral
and ethical in the US culture differently (Tongren et al., 1995).
In fact, a US Department
of Commerce report has noted that ethical issues, including
bribery, extortion, murder
and mafia penetration, present a major obstacle that American
businesses encounter
in Russia (International Trade Administration, 1992). As a
Western businessman
working in Russia noted recently, 'Business ethics in Russia? I
have never heard of it'
(Taylor et al., 1997). Conversely, as Russian firms do business
with the US, they are
finding that Americans practise their 'ethics' very differently,
especially with respect to
manager-employee salary differentials and job security (Puffer
and McCarthy, 1995).
Rafik I. Beekun, Professor of Management and Strategy,
University of Nevada, Reno, Managerial
Sciences Department 28, Reno, NV 89557-0206, USA (tel: -1-
775 784 6993 ext. 303; fax: H-775 784

1769; e-mail: [email protected]). Yvonne Stedham, Professor of
Management, University of
Nevada, Reno, Managerial Sciences Department 28, University
of Nevada, Reno, NV 89557-0206,
USA (tel:-1-775 784 6993 ext. 315; fax:-1-775 784 1769; e-
mail: [email protected]). Jeanne
H. Yamamura, Associate Professor of Accounting, University of
Nevada, Reno, Department of
Accounting and CIS 26, Reno, NV 89557-0205, USA (tel: -1-
775 784 4823; fax: +115 784 8044;
e-mail: [email protected]). Jamal A. Barghouti, Senior Staff
Engineer, Dubai Petroleum Company,
PO Box 2222, Dubai, United Arab Emirates (tel: +9714 301
2269; fax: -1-9714 301 2360; e-mail:
[email protected]).
The International Journal of Human Resource Management
ISSN 0958-5192 print/ISSN 1466-4399 online © 2003 Taylor &
Francis Ltd
http://www.tandf.co.uk/journals
DOI: 10.1080/0958519032000145783
1334 The International Journal of Human Resource Management
In discussing the ethical differences between Russia and the US,
many researchers
(Apressyan, 1997; Elenkov, 1997; Jackson et al., 2000;
Neimanis, 1997; Puffer and
McCarthy, 1995; Ralston et al., 1997) have noted the potential
impact of these countries'
national cultures on ethics, but none has investigated this issue

empirically. Yet, by
learning more about the process underlying ethics in both
countries, global managers and
employees could enhance ethical behaviour across national
borders (Pratt et al., 1993;
Husted, 2000). Further, as Schein (1997) points out, telling a
person in another culture
that an action is unethical potentially antagonizes that person.
As a result, managers put
up with rather than attempt to understand each other. Again,
deepening the understanding
of the process underlying ethics across national cultures can
help us decipher what is
going on and avoid offending others. Accordingly, in our study,
we explore the
relationship between business ethics and the national culture of
Russia and the US by
determining the level of similarity or dissimilarity in ethical
judgements between the two
cultural groups.
We shall rely on Hofstede's (1980: 260) definition of national
culture; he defines
culture as the 'collective programming of the mind which
distinguishes the members of
one group or category of people from another'. We shall also
use Hofstede's (1980)
dimensions of national culture to carry out a cross-cultural,
comparative survey.
Hofstede's dimensions of culture
Hofstede's dimensions of national culture will be used in our
study because he clearly
draws the connection between national values and economic
activity (Husted, 2000).

Hofstede (1980) proposed four dimensions of culture by which
nationals from different
countries could be commonly ranked. Since culture, in general,
represents man's
accumulated shared learning in the face of 'problems of external
adaptation and internal
integration', and since espoused values and assumptions, in
particular, form part of
his/her cognitive and affective make-up (Schein, 1997), they are
likely to be related to
decision-making processes (Adler, 2002; Messick and
Bazerman, 1996). Overall, the
determination of whether certain decisions or actions are ethical
is likely to be affected
by culture in general and dimensions of national culture
specifically.
Hofstede's (1980, 2001) cultural dimensions are power distance,
uncertainty
avoidance, masculinity/femininity and
individualism/collectivism. Table 1 presents the
scores for Hofstede's cultural dimensions for Russia and the US.
The US differs from Russia on all four cultural dimensions, but
we chose to focus on
only two dimensions in this study. We focused on
individualism/collectivism and power
distance for two reasons. First, Elenkov's research (1997)
indicated that Americans
and Russians differed significantly on
individualism/collectivism and power distance.
As seen in Table 1, individualism and power distance are the
two dimensions where
the US and Russia exhibit the largest differences. Russia scored
low on individualism.

Table 1 Cultural dimensions
Dimensions of culture US Russia Difference
Power distance
Uncertainty avoidance
Individualism/collectivism
Masculinity/femininity
40
• 46
91
62
89
87
40
50
(49)
(41)
51
12
Sources: Elenkov (1997) and Hofstede (1980)
Beekun et al.: Comparing business ethics in Russia and the US
1335
and hence would be considered a collectivistic country; by
contrast, the US scored high
on individualism and would be considered an individualistic
country. Moreover,

Russians scored high on power distance as compared to
Americans. Second, Hofstede
(1980) noted an inverse relationship between
individualism/collectivism and power
distance, and suggested that both were related to economic
wealth. The extreme
differences in economic wealth between Russia and the US,
historically and in the
present, provide fertile ground for exploring national cultural
differences in these areas.
Further discussion of these dimensions follows.
The individualism/collectivism dimension is a bipolar
continuum ranging from
individualism to collectivism. Individualism describes the
inclination of individuals to
pursue their personal interests and those of their immediate
family (Hofstede, 1980).
Members of a highly individualistic country view themselves as
self-reliant, and stress
individual action. Value connotations related to work in
individualistic countries are that
ability is the most important career factor, employees are
responsible for themselves and
employees' involvement with their company is calculative rather
than moral in nature
(Hofstede, 2001). Furthermore, individualism implies that
societal norms such as value
standards should apply to all (universalism), that individuals
should be emotionally
independent of institutions and organizations and that identity is
based on the individual.
As indicated by Puffer and McCarthy (1995), Americans' belief
in individualism has
developed for over a century. This stems from the fact that early

immigrants to America
sought a society where personal ability rather than social status
or relationships
determined one's station in life. Puffer and McCarthy (1995)
also indicate that the US's
Judaeo-Christian heritage emphasizes hard work and the
accumulation of personal
wealth as being virtuous and desirable endeavours.
Collectivism, by comparison, describes a culture where
individuals are viewed as part
of a larger group (an in-group) in which the group members
look after one another.
Collectivistic cultures protect the interests of their members in
return for their loyalty.
In such cultures, morality is defined in terms of the benefits for
the in-group and implies
the maintenance of solidarity (Triandis and Bhawuk, 1997).
How are in-groups defined?
In-groups are individually centred; thus, they begin with the
individual and work their
way outwards. The family would provide the first in-group,
followed by friends,
employers and business partners. Depending on the individual
and various societal
factors such as the nature of the economy, in-groups may be
limited or broadly based.
For example, in an underdeveloped economy at the subsistence
level, the in-group may
be limited to family or family and neighbours. In a highly
industrialized society,
in-groups may include the workplace and the numerous business
relationships
encompassed therein. In all cases, in-groups, however defined,
will be the focus of
the individual's efforts.

Work-related value connotations for collectivistic countries are
that the company is
responsible for employees, knowing the right people is most
important for one's career
and employees are morally, rather than calculatively, involved
with their companies
(Hofstede, 2001). Collective rather than self-orientation,
differing value standards for
in-groups and out-groups (particularism) and emotional
dependence of individuals on
institutions and organizations are among the societal norms
associated with collectivism.
Unlike America's focus on individualism, Russia's culture has
been dominated
by ruling elites, including the tsars, landowners and the
Communist Party leaders
(Puffer and McCarthy, 1995). As a result, Russians have grown
accustomed
to the lack of individual freedom. For centuries, the Russian
Orthodox Church also
stressed the importance of subjugation to authority and the
subordination of personal
interests to the common good. This emphasis upon collectivist
values continued under
Communist rule where collective rather than personal
achievements were rewarded. The
pursuit of individual rather than collective wealth and well-
being was not only
discouraged but viewed as selfish and implicitly unethical

(Puffer and McCarthy, 1995).
Only in the 1980s have private enterprises become legal in
Russia. Overall,
Russians have a long tradition of emphasizing collectivism as
part of their national
culture.
Power distance describes the degree to which the less powerful
accept an unequal
distribution of power. Hofstede (2001) describes key
differences between low and high
power distance societies. For instance, whereas low pow er
distance is associated with
decentralized decision structures, less concentration of authority
and flat organizational
pyramids, high power distance is associated with centralized
decision structures, much
concentration of authority and tall organizatio n pyramids.
Managers in low power
distance countries rely on personal experience and on
subordinates whereas managers in
high power distance countries rely on formal rules. Bollinger
(1994) ranked Russia as
one of the countries stressing high power distance. Again,
Russian culture with
its emphasis on authority figures, subjugation to the Communist
Party elite and
deference to the dictates of the Russian Orthodox Church has
bred a legacy of high power
distance in the populace and in Russian managers and workers
(Puffer and McCarthy,
1995). Hence, subordinates in Russian organizations are more
likely to tolerate an
uneven distribution of power in the organizational chain of
command. This perception is
important because it does affect behaviour (Elenkov, 1997) .

Competing ethical ttieories for business decisions
Ethics are the principles of human conduct regarding either an
individual or a group
(Shaw, 1999), and 'business ethics' refer to 'What is right and
wrong? Good or bad?' in
business transactions (Weiss, 1994). The ethical principles that
distinguish right from
wrong actions are covered by several longstanding normative
theories, e.g. justice,
relativism, utilitarianism and deontology. These theories can
provide potentially
conflicting interpretations of what is ethical or unethical,
because of the assumptions
they make about the processes underlying ethical behaviour.
Moreover, prior research
(Brady, 1990; Cohen etal., 1996; Hansen, 1992; Hunt and Vitell,
1986; Reidenbach and
Robin, 1988, 1990) suggests that individuals making ethical
decisions use a varying
combination of ethical philosophies or theories.
Ethical theories are either teleological or deontological. The
first category maintains
that it is not actions themselves but their outcomes or
consequences (e.g. profit/loss) that
determine whether they are ethical or not. Ethical philosophies
that focus on outcome
are also referred to as consequentialist (Shaw, 1999).
Consequentialist theories
differ depending on which stakeholders are of most concern in
evaluating the effect
or consequences of an action. Consequential judgements may be
based on the extent to
which an outcome is good for the majority of stakeholders

(utilitarianism) or in the
interest of the individual making the decision or those with
whom he or she identifies,
such as the company (egoism) (Jackson et al., 2000).
The second category, deontology, claims that 'the highest norm
of morality' lies in the
quality of man's actions themselves, their freedom, their
genuineness, and considers that
what is good for one man is good for all men. One who
subscribes to this approach to
ethics is called a non-consequentialist. Jackson et al. (2000:
446) describe non-
consequential judgements as 'based on prior considerations of
an explicit or implicit set
of rules or principles which guides conduct. Judgments are
based on these "universal"
moral principles which do not anticipate the results of a
decision'. Eor instance, ethical
1337
judgements may be based on general considerations of what is
believed to be 'fair' to all
concerned (justice).
In this study, we focus on the utilitarian and justice approaches
to ethics for .several
reasons. First, Hofstede's individualism/collectivism and power
distance dimensions
(the two cultural dimensions on which the countries under study
differ greatly) can be
clearly and easily related to utilitarianism by evaluating the

effect or consequences of a
decision. Who gains from an action: one person or the majority?
The ruling elite or the
general population? Second, focusing on justice enables an
examination of differing
definitions of justice and fairness, particularly when related to
individualism/collectivism
and power distance. For example, does justice for all mean that
a collective outcome is
fairer? Or does it simply lead to equal (but not necessarily fair)
treatment? Third, using
one ethical approach from each theoretical category
(deontological vs teleological)
allows for a much more parsimonious, yet balanced analysis.
We now provide an
additional description of the two ethical approaches employed
in this study.
Utilitarianism 'is the moral doctrine that we should always act
to produce the greatest
possible balance of good over bad for everyone affected by our
action' (Shaw, 1999: 49).
Although utilitarians also gauge an action in terms of its
consequences, an action is
ethical if it leads to the greatest benefit for the largest number
of people. Self-interest is
not appropriate since actions are evaluated by how they
contribute to the general good.
Utilitarianism focuses on social improvement. Actions are
ethical if they result in the
greatest human welfare.
The principle of justice revolves primarily around fairness and
equality. As Weiss
(1994) points out, 'the moral authority that decides what is right
and wrong concerns the

fair and equitable distribution of opportunity and hardship to
all'. Rawls (1971)
elaborates on the fairness aspect of justice by stating two
generally accepted principles.
First, fair treatment must be accorded to all individuals. Second,
positions and offices
must be open to all, and must allow equal access to society's
opportunities and
encumbrances. Nevertheless, he points out that access to
opportunity does not imply
uniform distribution of wealth. Additionally, the principle of
justice encompasses
punishment for misdeeds, especially when unwarranted harm is
done.
In this regard, one aspect of justice particularly pertinent to a
comparison of the
economic systems of the US and Russia is distributive justice.
To be considered ethical,
this approach suggests that decisions and actions should operate
according to three
primary principles to ensure a proper distribution of benefits
and burdens (Deutsch, 1985;
Shaw, 1999). Thus:
• To each an equal share. When a company distributes its yearly
bonuses, each eligible
party should receive a portion equal to every other eligible
party.
• To each according to individual need. Resources should be
allocated to individuals or
departments in terms of the level of need they experience.
According to Deutsch
(1985), need is stressed when the welfare of recipients is being
targeted, and thus this

rule tends to be rejected in the US.
• To each according to individual effort. Everything else being
equal, employees
should receive pay increases or pay cuts in direct proportion to
their level of effort.
Only merit matters and no other consideration should be taken
into account.
Giacobbe-Miller et at.'s (1998) research suggests that US
managers view payment
based on productivity as being fairer than payment based on
either need or equality.
Although Giacobbe-Miller et al. (1998) suggest that more than
one of these principles
of distributive justice may be in action simultaneously within an
individual, research
done in the US shows that there is a strong preference for the
equity rule (Chen, 1995).
By contrast, Giacobbe-Miller et al. indicate that pay systems
based on performance,
i.e. piece rates, have not been successful in Russia. Further,
whereas individualistic
cultures such as the US do not embrace the equality rule in pay
systems, collectivistic
systems such as Russia favour the equality rule because it
builds harmony within the
group (Chen, 1995).
Hypotheses

Whether justice or utilitarian principles are employed, working
across national borders is
difficult because cultural misunderstandings are deemed not to
be discussable (Schein,
1997). Although the parameters of ethical behaviour are
generally well understood,
national and ethnic differences rise to the forefront when
organizations work with other
cultures.
According to Hendry (1999), these differences may stir three
types of conflicts. First,
the ethical values characterizing the two national cultures may
lead to opposite
conclusions about what is right or wrong. Second, decision
makers from one culture may
view something as having major moral implications whereas
their peers from another
culture view the same item as ethically trivial. Third, decision
makers may read a
common situation differently even when their national values
have some degree of
overlap.
We suggest that cultural differences are critical to
understanding ethical judgements in
different countries. Hofstede discusses the manifestations of
culture at different levels of
depth: 'values' are invisible and a 'core element of culture';
these invisible values
become evident in behaviour; decision making and the resulting
actions and behaviour
are manifestations of the predominant values in a culture (2001:
10).
Hofstede (2001: 5) defines a value as 'a broad tendency to

prefer certain states of
affairs over others'. Kluckhohn (1951, 1962) and Rokeach
(1972) provide more
comprehensive definitions of values. Kluckhohn and Strodtbeck
defines a value as
'a conception . . . of the desirable which infiuences the selection
from available
modes, means and ends of actions' (1961: 395). Rokeach
suggests that values describe
that 'a specific mode of conduct or end-state of existence is
personally and socially
preferable to alternative modes of conduct or end-states of
existence' (1972: 159-60).
Ethics is implicitly linked to values as ethics describe the
ultimate rules governing the
assessment of 'what constitutes right or wrong, or good or bad
human conduct in a
business context' (Shaw, 1999).
Considering these definitions, it becomes clear that a society's
core values (a broad
tendency to prefer certain states of affairs over others) and
ethics (rules governing the
assessment of what constitutes right or wrong) are interrelated.
In making a decision,
values are the foundation for the assessment of the situation and
alternative courses of
action. We suggest that they are also the foundation of the
assessment of whether a
course of action is right or wrong.
Hofstede identified cultural dimensions, 'each rooted in a basic
problem with which
all societies have to cope, but on which their answers vary'
(2001: 29). We suggest that

their answers vary because of differences in values and ethics.
We chose two culturally diverse countries to investigate the
level of similarity or
dissimilarity in ethical judgements between two cultural groups.
As discussed earlier,
persons from an individualistic culture emphasize their families'
and their own interests
whereas persons from a collectivistic culture focus on actions
that lead to the greatest
benefit for members of their group. Hence, Russians and
Americans attach different
1339
meanings to the concept of justice. Individuals from the US,
with its emphasis on
individualism and its de-emphasis on power distance, can be
expected to stand for justice
for the common man independent of his/her socio-economic
status. In spite of the
transient nature of the new Russia, the coilectivist core of its
culture would suggest
that justice for the referent's in-group(s) takes precedence over
justice for individuals
(Chen, 1995).
Further, Puffer (1994) points out that during the communist
regime initiative was not
only discouraged but often punished. According to the
egalitarian principles of
communism, 'no one was supposed to sink too low, nor was
anyone to rise too high.

People who strived to be better than others were seen as taking
away the rightful share of
others' (Puffer, 1994: 340). As indicated earlier, people from
coilectivist cultures tend to
prefer equal distributions whereas people from individualist
cultures prefer equitable
distributions (Chen, 1995). Hence, Russian people can be
expected to stress the equality
aspect of justice rather than the equity or fairness aspect.
Although a primary Communist
goal was the removal of status differences to afford more equal
access to opportunities to
all, it was the Communist Party elite that cornered all the
benefits for itself (Puffer and
McCarthy, 1995). This process is in stark contrast to the US
with its implementation of
the Equal Employment Opportunity Commission, affirmative
action policies. Project
START, etc. In contrast to the Russians, Americans have come
to expect both equality
and fairness in terms of justice.
Just as for the principle of justice, Americans and Russians
differ in their approach to
utilitarianism. According to De George (1969), part of the
legacy of Marxist-Leninism
and the communist approach to ethics is an emphasis on
utilitarianism; hence, '[what]
leads to communism is good, what hinders it is bad'. In Russia,
outcomes are what
matter, not the means used to get there. During the more recent
transition from socialism,
the path to desirable outcomes has become circuitous. The
business environment has
become quite volatile, with private entrepreneurship being both
encouraged and

discouraged at the same time (De George, 1999). What will
happen to private ownership
of property is as yet unclear since many former state structures
of distribution are still
very much in place. Although we would expect the Russians to
continue to emphasize a
utilitarian perspective, they are likely to show a concerted
disregard for the means to
achieve the desired outcomes and to continue to give
precedence to collective rather than
individual outcomes.
Americans, too, are utilitarians. As the American dictum goes,
in the end, 'the one
with the most toys wins'. However, with the constant attention
they give to due process
and the spirit of the law, they tend not to overlook the process
used to reach desirable
outcomes. Their low power distance leads them to question
many an edict (e.g. the
military service draft, tax laws, etc.) or to scrutinize an
unethical action or event, even if
such self-examination is ex post (e.g. the Enron failure, the
Clinton affairs, the Lockheed
bribery scandal). In the US, opportunity is never granted
without accountability. Indeed,
ethical behaviour in American businesses is governed by a
judicious code of laws that
stresses both opportunity and accountability (Puffer and
McCarthy, 1995).
Given the differences in their respective national cultures, we
expect Russians and
Americans to differ in their assessment of the ethical content of
business decisions. When
either justice or utilitarian criteria are used, we expect the

individualistic, low power
distance-oriented Americans to judge business decisions as less
ethical because of their
emphasis on both the equality and fairness aspects of justice
and on both process and
outcomes in their search for desirable ends.
Accordingly, we propose the following hypotheses:
HI: The assessment of the ethical content of business decisions
is a function of
national culture.
Hla: When applying justice criteria to judge the ethical content
of an action or a
decision, respondents from the US will judge a decision or
action as more
unethical than respondents from Russia.
Hlb: When applying utilitarian criteria to judge the ethical
content of an action or a
decision, respondents from the US will judge an action or
decision as more
unethical than respondents from Russia.
To be consistent with prior ethics research (Reidenbach and
Robin, 1988), the above
hypotheses (Hla and Hlb) together suggest that Americans and
Russians rely on more
than one ethical criterion when assessing the ethical content of
an action or decision.
However, we are also suggesting that, when each specific

ethical criterion they refer to
is considered separately, people from different national cultures
will vary in their
assessment of the ethical content of a course of action or a
decision.
Methodology
Sample
Data were collected from a convenience sample of 165
respondents who were invited to
participate either as a result of enrolment in selected classes or
through contact with one
of the researchers working in Russia. Ninety-two respondents
were from the US while
seventy-three respondents were from Russia. The US
participants included Master of
Business Administration students at a regional university as
well as business
professionals. MBA students were included for two reasons.
First, MBA students are a
commonly used proxy for business people and have been found
in prior research to share
a high degree of congruence with business professionals
(Dubinsky and Rudelius, 1980).
Second, and more importantly, the MBA students at this
university were full-time
executives or business professionals who were attending an
evening programme.
Demographics indicate that forty-seven of the ninety-two US
respondents were
executives, mid-level managers or consultants or owners of
their own business. Only ten
of the ninety-two respondents were in the education field, while
only four considered

themselves as full-time students. The professionals were
primarily from electronics
and computers (7), health care (5), consulting (7), software (2),
food (2), general
merchandise (1), furniture (1), logistics (1) and aerospace (1).
Forty-seven of the
respondents identified themselves as coming from 'other
industries'. Geographically
the respondents came from all over the US: Nevada (18),
Illinois (7), Virginia
(8), California (6), Washington (5), Texas (4), DC (3), New
Mexico (3), New York
(2), Maryland (2) and Pennsylvania (2). Ten other states had a
single respondent. Table 2
provides additional demographic data in terms of the size of the
firms that our
US respondents worked in. Though small size firms tended to be
more frequent,
our respondents came from firms of a variety of sizes whether
size is measured in terms
of sales or number of employees.
The Russian sample included seventy-three managers,
supervisors and group leaders
working in private industry, government and academic
institutions in the cities of
Arkhangelsk, Naryan Mar, Saratov, Moscow and Ukhta. All
these cities are located in
1341
Table 2 Demographics for US sample: firm sales by firm's
number of employees

#
% total
Total
Sales
1
2
3
4
5
7
8
9
/
46
50.00
2
2.17
2
2.17
1
1.09
1
1.09

0
0.00
1
1.09
1
1.09
54
58.70
2
2
2.17
1
1.09
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
3
3.26
Employees
3
0

0.00
1
1.09
3
3.26
0
0.00
0
0.00
0
0.00
1
1.09
1
1.09
6
6.52
4
0
0.00
0
0.00
2
2.17
1
1.09
1
1.09
2
2.17
0
0.00
0
0.00

6
6.52
5
1
1.09
0
0.00
0
0.00
1
1.09
0
0.00
0
0.00
1
1.09
0
0.00
3
3.26
6
3
3.26
0
0.00
0
0.00
1
1.09
0
0.00

0
0.00
9
9.78
7
7.61
20
21.74
Total
52
56.52
4
4.35
7
7.61
4
4.35
2
2.17
2
2.17
12
13.04
9
9.78
92
100.00
Scate for sales
For firms with sales $5 million or less, then sales = I; $5 ± 10
million = 2; $10 ± 50 million = 3;
$50 ± 100 million = 4; $100 ± 150 million = 5; $150 ± 200

million = 6; $200 ± 250 million = 7;
$250 ± 500 million = 8; $500 ± I billion = 8; $1 billion+ = 9.
Scate for emptoyees
For firm.s with 100 or fewer employees, then employees = 1;
101-150 = 2; 151-250 = 3; 251-500 = 4;
501-1,000 = 5; 1,000+ = 6.
western Russia. Although certain work-related data were
requested of all subjects, most
refused to provide such information on the basis of security and
confidentiality.
Data collection
The instrument used was Reidenbach and Robin's (1988) multi -
philosophy, multi-item
survey incorporating several ethical perspectives. This multi-
philosophy approach
enables assessment of both justice and utilitarianism
simultaneously while demonstrating
improved reliability through the use of multiple items to assess
each ethical philosophy
(Kerlinger, 1986). Prior validation of the instrument has
provided evidence
of high reliability and limited convergent validity. In addition,
the scales have
demonstrated high correlation with a univariate measure of the
ethical content of
situations. As a result, high construct validity appears to be
present. The survey required
respondents to rate the action on a seven-point Likert scale in
each of three scenarios
using the items described in Table 3.
A respondent's reaction to and evaluation of a situation will
depend on the nature of

the decision or situation (Alexander and Becker, 1978). Thus,
the evaluation of the
ethical content in the scenarios will vary by situation. Three
scenarios developed and
validated by Reidenbach and Robin (1988, 1990) are adopted in
our survey instrument.
They are identified as Bankruptcy, Client Information and
Neighbourhood Store,
Table 3 Ethics instrument scales
Ethical perspective Items (seven-point Likert scale — 1 to 7)*
Justice Just/unjust
Fair/unfair
Utilitarianism Produces greatest utility/produces the least utility
Maximizes benefits while minimizes harm/minimizes benefits
while
maximizes harm
Leads to the greatest good for the greatest number/leads to the
least
good for the greatest number
Note
'Generally speaking, in the above bipolar scales, 1 = fair orjust
(ethical) whereas 7 = unfair, unjust (unethical).
respectively. The Bankruptcy scenario addresses the sharing of
confidential information

between parties related by ongoing business transactions, an
auditor and his/her clients.
The Client Information scenario similarly addresses the sharing
of confidential
information but between two unrelated parties. The last
scenario. Neighbourhood Store,
involves an action by one party that impacts on a larger group
of unrelated parties.
Russia's historical emphasis on the use of confidential
information to control the
population provides interesting responses to the first two
scenarios. The differing
identification of the relevant 'in-groups' lays the groundwork for
potential differences in
responses to the third scenario. Table 4 presents these scenarios.
The survey was completed by Russian participants (in Russian)
by means of an on-site
administrator and via website access by US participants. The
selected scenarios were
pilot-tested for relevance with appropriate adjustments made.
The Russian instrument
was back-translated to ensure equivalence.
Table 4 Scenarios
Scenario I: Bankruptcy
Auditor N serves as the auditor for Widget & Co. Widget's
market share has declined drastically,
and N knows that Widget will soon he bankrupt. Another of N '
s audit clients is Solid Company.
While auditing Solid's accounts receivable, N finds Widget &
Co. owes Solid $200,000.
Action: Auditor N warns client. Solid Company, about Widget's
impending bankruptcy.

Scenario 2: Client Information
Auditor N is considering a merger with Auditor K. To facilitate
the negotiations, K requests access
to N's files of client work papers, income tax returns and
correspondence. K's clients are not aware
of the proposed merger.
Action: Auditor N grants K access to the files.
Scenario 3: Neighbourhood Store
A retail grocery chain operates several stores throughout the
local area including one in the city's
ghetto area. Independent studies have shown that the prices do
tend to be higher and there is less of
a selection of products in this particular store than in the other
locations.
Action: On the day welfare checks are received in this area of
the city, the retailer increases prices
on all of his merchandise.
Beekun et al.: Comparing business ethics in Rtissia and the US
1343
Table 5 Correlations between justice and utilitarianism by
scenario and by country'
Scenario type Ru.s.ua US Both countries
1 Bankruptcy
2 Client Information
3 Neighbourhood Store
All 3 scenarios together
Notci
***Signilicant a p < .001;

.5288***
.4272***
.4791***
.5163***
**significaiit at p < .01
.5301***
.7534***
.3102**
.6406**
.5801***
.6234***
.5965***
.6126***
Model
The model in our study was comprised of the following:
1 A dependent variable representing the degree to which the
decision contained in each
of three business scenarios was judged to be ethical based on
two ethics theories, i.e.
justice and utilitarianism.

2 An independent variable representing the nationality of the
respondent (US vs Russia).
3 A control variable representing scenario type as each of the
three different scenarios
used in our analysis described a different situation. Prior
research (Cohen et al., 1996;
Reidenbach and Robin, 1988) also indicates that judgements
may depend on the
setting in which they occur.
4 An interaction term between nationality and scenario type.
The motivation here is to
control for the possibility that the observed scenario effect
might be related to the
nationality of the respondents.'
Analysis
A repeated measures MANOVA analysis of the model was
conducted. The multivariate
F-test was considered more appropriate because the dependent
variables, justice and
utilitarianism, were highly correlated (US: .6406, p < .001;
Russia: .5163, p < .001).
Table 5 summarizes the correlations between justice and
utilitarianism by scenario type
for each country.
Univariate F-tests (ANOVAs) were used to compare the
responses of the participants
with respect to the two ethical orientations. Finally, mean
comparisons and /-tests were
used to compare the results for the two countries by ethical
orientation and scenario.

Results
The multivariate results of the MANOVA test of our overall
model indicated that the
model was highly significant. Specifically, the hypothesis of no
overall nation effect was
significantly rejected (Wilks' lambda ¥2.411 = 46.10, p < .001),
thus providing support
to hypothesis I. The assessment of the ethical content of
business decisions differed by
national culture. The results for scenario type indicated that its
inclusion as a control
variable was appropriate (Wilks' lambda F4954 = 19.4, p <
.001). The results for the
interaction of nation and scenario type indicated that the
observed scenario effect was
related to the national cultures under study (Wilks' lambda
F4,954 = 7.54, p < .001).
Tables 6a and 6b summarize the results of the univariate
ANOVAs. In the individual
F-tests, similar results were obtained for justice and
utilitarianism. Both the nation and
Table 6(a) Univariate AN OVA for justice
Source
Overall model
Error
Nation

Scenario
Nation*scenario
DF
5
478
1
2
2
Sum of squares
213.0
1239.4
87.13
49.84
76.04
Mean square
42.6
2.592
87.13
"24.92
38.0
F value
16.4
33.6
9.6

14.7
P value
.0001
.0001
.0001
.001
Table 6(b) Univariate ANOVAfor utilitarianism
Source
Overall model
Error
Nation
Scenario
Nation*scenario
DF
5
478
1
2
2
Sum of squares
347.41
918.53
177.92

149.61
19.87
Mean square
69.5
1.921
177.92
74.81
9.94
F value
36.2
92.59
38.83
5.17
P value
.0001
.0001
.0001
.0001
scenario variables were significant for both ethical
philosophies. The interaction effect
between nation and scenario also proved to be similarly
significant.

When justice criteria are employed, significant differences are
found for two of the
three scenarios. When utilitarian criteria are employed,
significant differences are found
for all three scenarios. Table 7 summarizes the results of the T-
tests conducted for
each ethical dimension by scenario and by country. With respect
to our hypotheses,
hypothesis la was significantly {p < .01) supported by the
results for scenarios 1 and 3.
Further, hypothesis Ib was significantly supported with respect
to all three scenarios
ip<.0).
Discussion and conclusion
The US and Russia, two fundamentally different countries,
fierce enemies during
the Cold War, are facing the need to interact effectively in
today's global economy.
Table 7 Summary oft-test results for hypotheses la and lb
Justice
1 Bankruptcy
Utilitarianism
1 Bankruptcy
A'

72
70
72
70
70
69
Russia
Mean
4.604
6.157
5.514
3.790
4.762
5.044
SD
2.12
1.38
1.54
1.22
1.34
1.23
N
92
92
92

92
92
92
US
Mean
6.136
5.875
6.794
5.214
5.399
6.634
SD
1.59
1.93
0.76
1.76
1.69
0.72
T-score
- 5 . 2 7
1.04
- 6 . 9 5
- 5 . 7 9
- 2 . 5 9
- 1 0 . 2 8

P<
.0001
.3012
.0001
.0001
.0105
.0001
1345
Vogel (1998) discusses globalization and business ethics and
suggests that an 'ethics
gap' exists between the US and the rest of the world. In
particular, the extent of interest in
business ethics in the US far exceeds that in any other capitalist
country. Russia,
a new capitalist country, is struggling with serious ethical
issues that have discouraged
business people from other countries from investing in Russia.
In this study, we explored
how Russian and US business people differ in evaluating the
ethics of business actions or
decisions. We proposed that national cultural differences might
be a major contributing
factor in the assessment of ethical content. This hypothesis was
significantly supported.

We also explored differences in the manner in which nationals
from these two countries
conducted their assessments and uncovered significant
differences when justice and
utilitarian criteria are used. Furthermore, we found that ethical
assessments were
situation specific since the type of scenario used in the analysis
was also a significant
contributing factor and there was a significant interaction
between scenario type and
national cultures.
Overall, as expected, Americans seem to have stricter
guidelines when assessing
ethics. For all but one scenario under one ethical orientation,
the decisions are seen as
clearly unethical by respondents from the US. The single
exception was found in
scenario 2 (the Client Information scenario). In that scenario,
using a justice approach,
the Russians judged the action to be more unethical (6.16) than
did the Americans (5.87).
However, this is the only result that was not significant.
Hypothesis la suggests that respondents from the US will judge
a decision as more
unethical than respondents from Russia when applying justice
criteria. The results for the
Client Information scenario do not support that expectation. In
contra.st, the Russian
respondents' scored this decision as more unethical than the US
respondents.
Furthermore, Russian respondents judged this scenario as the
most unethical across all
scenarios and ethical orientations, differing from the US
respondents who found scenario

3 (the Neighbourhood Store) to be the most unethical overall. In
scenario 2,
a person grants access to important, private information about
individuals to a third
party without the individuals' approval or knowledge. Russia's
history of government
intrusion in individuals' lives and the gathering of information
and intelligence about
the citizens with the purpose of using that information to
oppress citizens explains
to some degree the Russian respondents' reaction to this
decision. Having experienced
'big brother' watching may have sensitized Russians to
situations where access to
information about individuals is provided to a third party
without the approval or
knowledge of the affected individuals. The lack of a significant
difference between
the Russian and the US responses is therefore meaningful.
Using justice criteria, both
Russians and Americans consider the disclosure of confidential
information in scenario 2
to be unethical.
Examination of the correlations for the Bankruptcy and Client
Information scenarios
provides additional insights due to the existence of professional
standards governing
these areas. In the US, auditors are subject to professional
standards addressing both
areas. Rule 301 of the AICPA Code of Professional Conduct
(American Institute of
Certified Public Accountants, 2000) prohibits the disclosure of
confidential information
without the specific consent of the client. Although the
business-persons utilized in this

study were not necessarily auditors, it appears that some
knowledge of the prohibition is
present in the business community. As a result, it could be
argued that, because the
respondents knew it was considered unethical for the
profession, their judgements did not
vary regardless of the criteria employed (either justice or
utilitarian). The auditing
profession in Russia is at an infancy stage, like the still -
developing free-market economy.
Decisions made by the Russian respondents would not be based
on a similar prohibition.
Results indicate that the individualistic, low power distance
Americans have a
perception of justice that differs from that of the Russians.
Americans have a broader
concept of justice that includes equity or fair treatment as well
as equality. Hence,
presented with a situation, both standards are used, whereas
Russians emphasize equality
only. However, Puffer (1994) explains that in Slavic cultures
two sets of ethical standards
have developed — one for impersonal or official relationships
and one for personal
relationships. She concludes that 'in Russia, while it would not
necessarily be considered
unethical to deceive someone in a business transaction to
achieve a worthy goal, it would
be considered unethical to deceive a friend or trusted coll eague'.
In the US, deception is
considered unethical in business and personal relationships.

This finding sheds further light on our results. The collectivistic
Russians judge
the scenarios differently based on this double standard. The
definition of in-group is
limited to personal relationships. Hence, decisions are seen as
just and outcomes are seen
as ethical as long as that in-group benefits. Further, the higher
level of power distance
in Russia contradicts the emphasis on equality in a communist
system. The fact that
our Russian respondents were more accepting of the decisions
in the scenarios reflects
the fear of authority and extent of passivity carried over from a
communist system.
Additional analyses of the results for each country by scenario
and by ethical
orientation provide additional insight as to the process
underlying the ethical assessments.
Respondents from both countries tend to judge all scenarios as
less ethical when applying
justice criteria. This result is interesting because it indicates
that the Russian and US
respondents were able to apply justice criteria in a similar
fashion to the scenarios despite
the differences in each country's view of justice.
On an individual scenario basis, the Russian respondents judged
the Client Information
scenario as the most ethically offensive and the Bankruptcy
scenario as least offensive. This
result is readily explained by considering the 'in-group' focus of
the Russian respondents.
In Russia, an individual is expected to support and protect the
group. The group of interest

would include an auditor and his clients. Thus, warning one
client about another client's
impending bankruptcy would protect a member of the group. In
the Client Information
scenario, confidential information about all of the group
members was to be revealed to a
third party. This would potentially expose the individual group
members to risk, since
disclosure of confidential information to a third party increases
each member's vulnerability.
For the US, respondents considered the Neighbourhood Store
scenario to be the most
offensive. The US focus on justice for all would condemn
raising the prices as an action
that benefited a few at the expense of many. Members of
individualistic cultures stress
the applicability of the same standards and rules at all times.
A deeper scrutiny of the results suggests additional insights.
The high and significant
correlations among the ethical orientations (justice and
utilitarianism) for both countries
support Reidenbach and Robin's (1988) contention that, in any
given situation, ethical
decision making is a fairly complex process. Thus, multiple
ethical criteria are used to
gauge the ethical content of a decision. Interestingly, in the
Client Information scenario,
the correlations are very high for the US (r = .7534, p < .001),
but less high for Russia
(r = .4272, p < .001). This may indicate that the ethical dilemma
in this situation is less
'clear-cut' for Americans and that both ethical criteria lead to
the same judgement.
Conversely, the fact that the correlation between justice and

utilitarianism for
Russia is the lowest in this scenario (of the three scenarios) may
indicate that they were
able to see the two ethical approaches as being more distinct in
comparison to their
American counterparts. Interestingly, the Client Information
scenario is the only one
where Russians perceived the action taken as less just and more
unethical in comparison
to Americans; however, this unexpected result was not
significant.
1347
The contrasting assessment of the ethical content of the
business decisions in this
study may also be attributed to the external validity of the
instrument for Russian
respondents. Given that Reidenbach and Robin (1988) validated
their scale in the US, the
items used to gauge the ethical stance of the respondents may be
culture-bound. Hence,
the instrument as a whole may be limited in its ability to
capture the ethical process
underlying Russian decisions or actions.
The above interpretation of the results of our study must take
into account several
limitations. First, Hofstede gathered data for his original study
in the late 1960s and the early
1970s. The data for Elenkov's Russian dimensions were
gathered in the 1990s. Although
Hofstede believed the national cultural dimensions to be

enduring, the potential exists for the
differences identified to include both time and nation
differences. Second, respondents chose
to participate in the study by completing the survey. To the
extent that such self-selection
biases the data we gathered, the results may be limited in
generalizing to the population of US
and Russian business professionals. Third, differences in data
collection and respondents'
unwillingness to contribute personal information did not allow
us to control for demographic
or work variables that potentially could have affected our study.
More specifically, almost all
our Russian respondents were unwilling to include their
biographical information for fear of
potential misuse. Other Russians declined to even participate in
such a survey for
nationalistic reasons on the grounds that the data might fall in
'the enemy's hands'. Fourth,
the US and Russia are both large countries containing a
multitude of subcultures. The
convenience nature of our sample restricts our ability to assume
that the sample accurately
reflects the 'average' Russian or American. As a result, our
ability to generalize the results of
our study to both populations is limited. Finally, as indicated
earlier, our ethics instrument
may be culture-bound and may suffer from a lack of face
validity for non-US respondents.
The fact that there was a significant interaction effect between
nation and scenario type
suggests the urgent need for developing instruments that not
only have external validity, but
are also non-idiosyncratic.
In spite of these limitations, several important theoretical and

practical conclusions can be
drawn from this study. From a theoretical viewpoint, our results
imply that national culture
factors need to be considered in the study of global ethics. It is
unlikely that ethical principles
are invariable across cultures and different contexts. Ethics
cannot be understood away
from their local cultural fabric. Undoubtedly, more research is
needed to determine the exact
processes governing the relationship between cultural
characteristics and investigate how
different cultural factors are related to ethical judgement. The
results of our study provide
evidence that such research would be worthwhile.
Practitioners benefit from the results of this study as both US
and Russian practitioners
may obtain a deeper understanding of business interactions
among managers from the two
countries. A Russian judges whether a proposed action may be
ethical or not based on the
outcomes of the action for the relevant in-group to which he/she
belongs. Americans need to
convince Russians that their in-group will benefit collectively.
Thus, overall, collective
outcomes that lean towards equality rather than equity may be
the key to mutually
satisfactory arrangements. Americans gauge the ethics of a
business decision or action ba.sed
on a set of rules and standards that are applied to all
stakeholders. Although utilitarian like the
Russians, Americans pay more attention to process as compared
to Russians. Russians need
to understand that Americans will seek to apply corporate
policy universally and equitably.
Such policies may not be appropriate or effective for the

Russian subsidiary. Indeed, the
Russian executives must then demonstrate to their American
counterparts that equity for all
the parties involved can be maintained if Russian-specific rules
are applied.
Americans must not be too hasty with their Russian
counterparts. At present, more
uncertainty exists about what constitutes ethical business
behaviour in Russia than in the US
because of Russia's unique culture and tumultuous history and
its slow transition from
socialism (Puffer and McCarthy, 1995). The US stance towards
ethics is clear; it passed the
Foreign Corrupt Practices Act more than a decade ago, and the
US Department of Justice has
since been assiduously pursuing violators. Unfortunately, in
spite of efforts by dedicated
businessmen, e.g. the Round Table of Russian Business, to stem
the tide of corruption and
poor business practices since 1993, one of its leading founders,
Ki velidi, was assassinated in
the summer of 1995, and Russia remains less effective at
controlling corruption. The ethical
configuration of a non-communist Russia is still in the making.
Finally, the results of this study confirm Reidenbach and
Robin's (1988) finding that
ethical decision making is multidimensional in nature.
Individuals do not seem to use
only one ethical criterion when making ethical assessments.

Thus, unidimensional
models do not appropriately capture the complexity of ethical
decision making and their
use may lead to erroneous conclusions.
Notes
1 We wish to thank one of the anonymous reviewers of IJHRM
for this suggestion.
References
Adler, N. (2002) International Dimensions of Organizational
Behavior. Cincinnati, OH:
Southwestern.
Alexander, C.S. and Becker, H.J. (1978) 'The Use of Vignettes
in Survey Research', Public
Opinion Quarterly, 42: 93-104.
American Institute of Certified Public Accountants (2000)
AlCPA Profe.isional Standards, Vol. 2.
New York: American Institute of Certified Public Accountants.
Apressyan, R. (1997) 'Business Ethics in Russia', Journal of
Business Ethics, 16: 1561-70.
Bollinger, D. (1994) 'The Four Cornerstones and Three Pillars
in the "House of Russia"
Management System', Journal of Management Development,
13(2): 4 9 - 5 4 .
Brady, F.N. (1990) Ethical Management: Rules and Results.
London: Macmillan.
Chen, C.C. (1995) 'New Trends in Rewards Allocation
Preferences: A Sino-US Comparison',

Academy of Management Journal, 38: 4 0 8 - 2 8 .
Cohen, J.R., Pant, L.W. and Sharp, D.J. (1996) 'A
Methodological Note on Cross-cultural
Accounting Ethics Research', International Journal of
Accounting, 31: 5 5 - 6 6 .
De George, R.T. (1969) Soviet Ethics and Morality. Ann Arbor,
MI: University of Michigan.
De George, R.T. (1999) Business Ethics. Englewood Cliffs, NJ:
Prentice Hall.
Deutsch, M. (1985) Distributive Justice. New Haven, CT: Yale
University Press.
Dubinsky, A.J. and Rudelius, W. (1980) 'Ethieal Beliefs: How
Students Compare with Industrial
Salespeople'. Proceedings of the American Marketing
Association Educators Conference.
Chicago, IL: AMA, pp. 7 3 - 6 .
Elenkov, D. (1997) 'Differences and Similarities in Managerial
Values between US and Russian
Managers', International Studies of Management and
Organization, 27(1): 85— 106.
Giacobbe-Miller, J., Miller, D.J. and Vietorov, V. (1998) 'A
Comparison of Russian and US Pay
Allocation Decisions, Distributive Justice Judgments and
Productivity under Different Payment
Conditions', Personnel Psychology, 51(1): 1 3 7 - 6 3 .
Hansen, R. (1992) 'A Multidimensional Scale for Measuring
Business Ethics: A Purification and
Refinement', Journal of Business Ethics, 11: 5 2 3 - 3 4 .
Hendry, J. (1999) 'Universality and Reciprocity in International
Business Ethics', Business Ethics

Quarterly, 9(3): 4 0 5 - 2 0 .
Hofstede, G. (1980) Culture's Consequences: International
Differences in Work-Related Values.
Beverly Hills, CA: Sage.
Hofstede, G. (2001) Culture's Consequences. Thousand Oaks,
CA: Sage.
1349
Hunt, S.D. and Vitell, S.J. (1986) 'A General Theory of
Marketing Ethics', Journal of
Macromarketing, 6: 5—16.
Husted, B.W. (2000) 'The Impact of National Culture on
Software Privacy', Journal of Business
Ethics, 26(3): 1 9 7 - 2 1 1 .
International Trade Administration (1992) Obstacles to Trade
and Investment in the Republics of
the Former USSR: A Review of Impediments as Seen by the US
Business Community.
Washington, DC: International Trade Administration.
Jackson, T., David, C , Deshpande, S., Jones, J., Joseph, J., Lau,
K.F., Matsuno, K., Nakano, C ,
Park, H., Piorunowska-Kokoszko, J., Taka, I. and Yoshihara, H.
(2000) 'Making Ethical
Judgments: A Cross-Cultural Management Study', Asia Pacific
Journal of Management,
17: 4 4 3 - 7 2 .

Kerlinger, F.N. (1986) Foundations of Behavioral Research.
New York: Holt, Rinehart and
Winston.
Kluckhohn, C. (1951) 'The Study of Culture'. In Lerner, D. and
Lasswell, H.D. (eds) The Policy
Sciences. Stanford, CA: Stanford University Press, pp. 8 6 - 1 0
1 .
Kluckhohn, C. (1962) 'Universal Categories of Culture'. In Tax,
S. (ed.) Anthropology Today:
Selections. Chicago, IL: University of Chicago Press, pp. 3 0 4 -
2 0 .
Kluckhohn, F.R. and Strodtbeck, F.L. (1961) Variations in
Value Orientations. Westport, CT:
Greenwood.
Messick, D.M. and Bazerman, M.H. (1996) 'Ethical Leadership
and the Psychology of Decision
Making', Sloan Management Review, 37(2): 9 - 2 2 .
Neimanis, G.J. (1997) 'Business Ethics in the Former Soviet
Union: A K&pon', Journal of Business
Ethics, 16: 3 5 7 - 6 2 .
Pratt, J., Mohrweis, L.C. and Beaulieu, P. (1993) 'The
Interaction Between National and
Organizational Culture in Accounting Firms: An Extension',
Accounting, Organizations and
Society, 18: 6 2 1 - 8 .
Puffer, S.M. (1994) 'Understanding the Bear: A Portrait of
Russian Business l^tadas,', Academy of
Management Executive, 8(1).

Puffer, S.M. and McCarthy, D.J. (1995) 'Finding the Common
Ground in Russian and American
Business Ethics', California Management Review, 37(2): 46.
Ralston, D.A., Holt, D.H., Terpstra, R.H. and Kai-Cheng, Y.
(1997) 'The Impact of National
Culture and Economic Ideology on Managerial Work Values: A
Study of the United States,
Russia, Japan and China', Journal of International Business
Studies, 28(1): 177—207.
Rawls, J. (1971) A Theory of Justice. Cambridge, MA: Harvard
University Press.
Reidenhach, R.E. and Robin, D.P. (1988) 'Some Initial Steps
towards Improving the Measurement
of Ethical Evaluations of Marketing Activities', Journal of
Business Ethics, 7: 871 —9.
Reidenbach, R.E. and Robin, D.P. (1990) 'Toward the
Development of a Multidimensional Scale
for Improving Evaluations of Business Ethics', Journal of
Business Ethics, 9: 6 3 9 - 5 3 .
Rokeach, M. (1973) The Nature of Human Values. New York:
The Free Press.
Schein, E.H. (1997) Organizational Culture and Leadership. San
Francisco, CA: Jossey-Bass.
Shaw, W.H. (1999) Business Ethics. Belmont, CA: Wadsworth.
Taylor, T.C., Kazarov, A.Y. and Thompson, C M . (1997)
'Business Ethics and Civil Society in
Russia', International Studies of Management and Organization,
27(1): 5 - 1 8 .
Tongren, H.N., Hecht, L. and Kovack, K. (1995) 'Recognizing
Cultural Differences: Key to

Successful US—Russian Enterprises', Public Personnel
Management, 24(1): 1 — 17.
Triandis, H.C. and Bhawuk, D.P.S. (1997) 'Culture Theory and
the Meaning of Relatedness'.
In Earley, P.C. and Erez, M. (eds) New Perspectives on
International Industrial/Organizational
Psychology. San Francisco, CA: The New Lexington Press.
Vogel, D. (1998) 'The Globalization of Business Ethics: Why
America Remains Distinctive'.
In Francesco, A.M. and Gold, B.A. (eds) International
Organizational Behavior. Upper Saddle
River, NJ: Prentice Hall.
Weiss, J.W. (1994) Business Ethics. Belmont, CA: International
Thompson.
Copyright of International Journal of Human Resource
Management is the property of
Routledge and its content may not be copied or emailed to
multiple sites or posted to a listserv
without the copyright holder's express written permission.
However, users may print,
download, or email articles for individual use.
BMGT 496 - Week 8 Citations
(Australia India Institute, 2015)
(Barhat, 2015)

(Beekun, Stedham, Yamamura, & Barghouti, 2003)
(Boeing's Not Alone In Companies That Government Agencies
Have Let Self-Regulate,
2019)
(Brusseau, 2012)
(Cassidy, 2019)
(Chapter 3.4: Global Business Ethics, 2012)
(Chari & Phelan, 2015)
(Cook & Connor, 2010)
(Dill, 2017)
(Doing Business in India Guide, 2015)
(Francis, 2019)
(Globalaw Limited, 2016)
(Horowitz, 2018)
(International Bar Association, 2018)
(Kenton, 2021)
(LEA Global, 2015)
(Leskin, 2018)
(McKay, 2012)

(McNamee, 2017)
(Obiyo, 2015)
(Orr, 2014)
(Overseas Business Risk - Russia, 2021)
(U.S. Department of Justice, 2004)
Bibliography
Australia India Institute. (2015, August 31). 20 Essential Tips
for Doing Business with India.
Retrieved April 27, 2021, from Australia India Institute:
doing-business-with-
india/
Barhat, V. (2015, August 26). How to do business in India.
BBC: https://www.bbc.com/worklife/article/20150826-the-
challenges-of-setting-
up-shop-in-india
Beekun, R. I., Stedham, Y., Yamamura, J. H., & Barghouti, J.
A. (2003, December).
Comparing business ethics in Russia and the US. The
International Journal of
Human Resource Management, 14(8), 1333–1349.
doi:https://doi.org/10.1080/0958519032000145783
Boeing's Not Alone In Companies That Government Agencies
Have Let Self-Regulate.

(2019, April 2). Retrieved April 27, 2021, from NPR:
https://www.npr.org/transcripts/709203191
Brusseau, J. (2012). Chapter 14: The Green Office: Economics
and the Environment. In
The Business Ethics Workshop (pp. 627-664). Washington, DC:
Saylor Academy.
https://learn.umgc.edu/d2l/le/content/566199/viewContent/2037
9490/View
Cassidy, J. (2019, March 18). How Did the F.A.A. Allow the
Boeing 737 Max to Fly?
Retrieved April 27, 2021, from The New Yorker:
https://www.newyorker.com/news/our-columnists/how-did-the-
faa-allow-the-
boeing-737-max-to-fly
Chapter 3.4: Global Business Ethics. (2012). In International
Business. Saylor Academy.
https://saylordotorg.github.io/text_international-
business/s07-04-global-business-ethics.html
Chari, V. V., & Phelan, C. (2015, September 30). 'On the Ethics
of Redistribution'. Retrieved
April 27, 2021, from Economist View:
https://economistsview.typepad.com/economistsview/2015/09/o
n-the-ethics-of-
redistribution.html
Cook, C., & Connor, S. (2010, January). The Foreign Corrupt
Practices Act: An Overview.
Retrieved April 27, 2021, from Jones Day:
file:///C:/Users/Kyami.Clarke/iCloudDrive/Education/2020-
2021%20Classes/BMGT%20496/Week%208/FCPA%20Overvie

w.pdf
Dill, C. (2017, March 31). What are the top risks to doing
business in Latin America?
Retrieved April 27, 2021, from World Economic Forum:
https://www.weforum.org/agenda/2017/03/risks-business-latin-
america/
Doing Business in India Guide. (2015, November 10). Retrieved
April 27, 2021, from UK
India Business Council: https://www.ukibc.com/india-
guide/how-india/
Francis, K. (2019, January 25). Role of Government in Business
Ethics. Retrieved April 27,
2021, from Chron: https://smallbusiness.chron.com/moral-
obligation-legal-
contract-66668.html
Globalaw Limited. (2016, February). Doing Business in Latin
America Guide. Retrieved
April 27, 2021, from Globalaw: https://www.globalaw.net/wp-
content/uploads/2016/11/7579-Globalaw-Doing-Business-in-
Latin-America-
Guide-2016-LR.pdf
Horowitz, J. (2018, May 9). The compromises that companies
make to do business in
China. Retrieved April 27, 2021, from CNN:
https://money.cnn.com/2018/05/09/news/economy/foreign-
companies-china-
taiwan-compromise/index.html
International Bar Association. (2018, October). Doing Business

in Latin America: IBA Latin
American Regional Forum. Retrieved April 27, 2021, from
University of Maryland
Global Campus:
https://learn.umgc.edu/content/enforced/566199-001154-01-
2212-OL3-7383/0-Doing-business-in-Latin-America-handbook-
September-
2018.pdf?_&d2lSessionVal=i4liH0510LM1VULMQjclQtDKt
Kenton, W. (2021, March 26). Foreign Corrupt Practices Act
(FCPA). (R. C. Kelly, Editor)
Retrieved April 27, 2021, from Investopedia:
https://www.investopedia.com/terms/f/foreign-corrupt-
practices-
act.asp#:~:text=The%20Foreign%20Corrupt%20Practices%20Ac
t%20(FCPA)%2
0is%20a%20U.S.%20statute,responsible%20for%20enforcing%2
0the%20FCPA.
LEA Global. (2015, July 17). BUSINESS IN AFRICA: THE
RISKS, REWARDS AND
CHALLENGES. Retrieved April 27, 2021, from SK-WPG:
https://www.sk-
wpg.de/fileadmin/_migrated/content_uploads/LEA_AfricaWhite
paperFINAL.pdf
Leskin, P. (2018, December 30). The 21 scariest data breaches
of 2018. Retrieved April 27,
2021, from Business Insider:
https://www.businessinsider.com/data-hacks-
breaches-biggest-of-2018-2018-12
McKay, Z. (2012, March 6). The Ten Principles For Doing
Business In China. Retrieved

April 27, 2021, from Forbes:
forbes.com/sites/insead/2012/03/06/the-ten-
principles-for-doing-business-in-china/?sh=18952a521d82
McNamee, M. (2017, May 29). Navigating the Complexities of
Doing Business in Russia.
Retrieved April 27, 2021, from Harvard Business Review:
https://hbr.org/2017/05/navigating-the-complexities-of-doing-
business-in-russia
Obiyo, C. (2015, April 3). 16 Challenges Of Doing Business In
Africa… Oh Man! Retrieved
April 27, 2021, from My African Plan:
https://www.myafricanplan.com/2015/04/03/doing-business-in-
africa/
Orr, G. (2014, October 1). A pocket guide to doing business in
China. Retrieved April 27,
2021, from McKinsey & Company:
https://www.mckinsey.com/business-
functions/strategy-and-corporate-finance/our-insights/a-pocket-
guide-to-doing-
business-in-china
Overseas Business Risk - Russia. (2021, February 16).
Retrieved April 27, 2021, from UK
Government:
https://www.gov.uk/government/publications/overseas-business-
risk-russia/overseas-business-risk-russia
U.S. Department of Justice. (2004, July 22). Anti-Bribery and
Books & Records Provisions
of The Foreign Corrupt Practices Act. UNITED STATES CODE,
1-16. Washington,
DC. Retrieved April 27, 2021, from
https://www.justice.gov/sites/default/files/criminal-

BMGT 496 - Week 8 Citations (Australia India Institute, 20

BMGT 496 - Week 8 Citations (Australia India Institute, 20

Recommended

Recommended

More Related Content

Similar to BMGT 496 - Week 8 Citations (Australia India Institute, 20

Similar to BMGT 496 - Week 8 Citations (Australia India Institute, 20 (20)

More from JeniceStuckeyoo

More from JeniceStuckeyoo (20)

Recently uploaded

Recently uploaded (20)

BMGT 496 - Week 8 Citations (Australia India Institute, 20