Abstract

The business environment has increasingly expanded outside single nations or regions of the world to encompass many differing countries. Along with this expansion come business opportunities and challenges when facing business practices and attitudes not so similar to our own. In studying how these national cultural differences affect ethical decision making, managers and employees alike gain an understanding and respect for those differing business practices. This study considers the national cultural dimension of collectivism versus individualism. Survey data were gathered from 252 full-time employees working in the collective country of Taiwan and the individualist country of the United States of America. Results indicate that employees from the collective culture of Taiwan are more likely to indicate they would make an unethical decision that benefits the organization and less likely to openly question an unethical practice by their organization. Implications of these findings are discussed.