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Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making

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Abstract

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance.

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Authors and Affiliations

  1. Department of Management, Appalachian State University, P.O. Box 32089, Boone, NC, 28608-2089, USA

    James W. Westerman

  2. Managerial Sciences Department, University of Nevada, P.O. Box 32089, Reno, Nevada, 89557-0206, USA

    Rafik I. Beekun & Yvonne Stedham

  3. Department of Accounting and CIS, University of Nevada, Reno, Nevada, 89557-0206, USA

    Jeanne Yamamura

Authors
  1. James W. Westerman
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  2. Rafik I. Beekun
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  3. Yvonne Stedham
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  4. Jeanne Yamamura
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Correspondence to James W. Westerman.

Additional information

James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization Management and the Journal of Business and Psychology, among others.

Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current research focuses on business ethics, national cultures and the link between management and spirituality. He has published in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences.

Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D. in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others.

Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the area of the international management of accounting professionals and in ethical decision making. She has published in journals such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management.

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Westerman, J.W., Beekun, R.I., Stedham, Y. et al. Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making. J Bus Ethics 75, 239–252 (2007). https://doi.org/10.1007/s10551-006-9250-y

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