LT5 a Cross-cultural Assessment of Attitudes of Business Students Toward Business Thics a Comparison of China and the USA

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A cross-cultural assessmentof attitudes of business students

toward business ethicsA comparison of China and the USA

Spero C. Peppas and Tyler T. YuGeorgia Gwinnett College, Lawrenceville, Georgia, USA

Abstract

Purpose The purpose of this paper is to examine whether undergraduate and graduate businessstudents in China and the USA share similar attitudes with regard to business ethics.

Design/methodology/approach Using an instrument derived from Becker and Fritzsche, this

study measured attitudes toward eight business ethics value statements. In addition, the survey askedrespondents to report the degree to which they believed that reports of corporate irresponsibility hadinfluenced their responses to the survey. Tests of significance were used to determine significantdifferences.

Findings Despite advances in communication, the influence of foreign firms now operating inChina, and the return to China of nationals who were educated in the USA, of eight business ethicsvalue statements examined, significant differences between the Chinese and US respondents werefound in all but one case.

Research limitations/implications The data were drawn from the southern USA and fromeastern China. Future researchers may wish to replicate the study using samples from diversegeographical areas in each country. This study could also be replicated to assess similarities anddifferences between management and student samples.

Originality/value The results of this study point out significant differences between Chinese and

US evaluations of the business ethics value statements examined. Given a history of years with littleinteraction between these two nations and the cultural distance between China and the USA, studiessuch as this provide useful information in the process of helping the people of these two nations betterunderstand one another. The findings should prove especially useful to those concerned with theincreasingly important issue of ethics in business operations.

Keywords Business ethics, Students, China, United States of America, Corporate social responsibility

Paper type Research paper

IntroductionWith the fall of communism and a resulting trend toward capitalism in much of theworld, business interfaces that were unlikely a decade ago are now becomingcommonplace. It has long been shown that value orientations influence how managers

negotiate, conduct business, and relate to customers, partners, and investors (Holt,1997; Tung and Miller, 1990; Davis and Rasool, 1988). In culturally homogeneousgroups, there is a greater likelihood that values of group members will coincide.However, as globalization accelerates, business people of different cultures will findthemselves increasingly interacting with individuals possessing value systemsperhaps different from their own. As a result, there is a greater likelihood thatindividuals working side by side to maximize shareholder value may not share similarvalues.

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Significance and objectiveCultural distance is greatest where events of history have precluded the blending ofvalues through interaction between cultures, as is the case between many western andeastern nations, in particular, the USA and China. Nevertheless, Chinas transition to a

market-directed economy, coupled with its billion-plus inhabitants and a yearlyeconomic growth rate of 10-plus percent over the past three years (World Economicand Financial Surveys, 2007), has made this country a sought-after market for UScompanies. In addition to the growth of local business, many western firms haveestablished operations in China and are employing local talent. Further, many US firmsservicing China from afar are seeking the skills, knowledge, and abilities of Chineseemployees to help bridge language and cultural gaps between these two nations. As aresult, a need exists for each culture to better understand the other, so as to maximizethe probability of success of US-Sino collaborations.

At a time when there is growing interest in business ethics and corporate socialresponsibility, it is the attitudes of future business leaders that will shape the directionof business in the years to come (Ahmed et al., 2003). To this end, the objective of thisstudy was to examine whether undergraduate and graduate business students in Chinaand their US counterparts share similar attitudes with regard to business ethics. Giventhe cultural distance discussed above and despite advances in communication, theinfluence of foreign firms now operating in China, and the return to China of nationalswho were educated in the USA, it was hypothesized that there would be significantdifferences in the attitudes of the two groups. It was believed that if similaritiesand differences could be identified, universities and businesses would be in a betterposition to address the issue of ethics in their operations.

ValuesResearchers from a wide range of disciplines have studied western cultures with

regard to values (Yoo and Naveen, 2002; Kirkman and Shapiro, 2001; Briley et al., 2000;Chanchani and MacGregor, 1999; Vasquez and Taylor, 1999). Alternatively, using a setof eastern as opposed to western values, in order to adequately capture a social valuesystem that was distinctly Confucian, other researchers (Bond, 1991a, b, 1996; Bondet al., 1992) have examined non-western cultures, specifically the Chinese culture.

The consensus of researchers is that there is still much to be learned aboutsimilarities and differences in values, including ethics values, among individuals ofdifferent demographic, cultural and sub-cultural backgrounds and that additionalresearch is needed. It has been established that people are characterized by theirprevailing value systems (Hofstede, 1980) and that expectations, motivation, andbehaviors can be better understood and predicted by studying values (Holt, 1997).Hofstede (1993), considered by many to be the father of the idea that national culture

affects management, has described culture as the programming of the mind and hasestablished that cultural factors influence the way that business is conducted.

While many authors have focused on differences in values, Hofstedes (1983) classicstudy is perhaps the best-known comparative study of national values. In thislongitudinal study covering 50 countries, he measured four value dimensions(individualism, power distance, uncertainty avoidance, and masculinity/femininity)and found significant differences existed that had an effect on how people in differentcountries approached management. He found that US Americans were individualistic

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rather than collectivist, relatively comfortable with uncertainty and ambiguoussituations, valued assertiveness and other traditional masculine rather thanfeminine values, and tended not to accept hierarchy and the notion that someindividuals in society have power and others do not. While some authors (Hill, 2007)

disagree with Hofstedes conclusions, his classic study is still valued for itscontributions linking national culture and management. Other researchers, focusing onthese and other cultural values, found that US core values include individualachievement, self-reliance, a belief in equality of opportunity, competitiveness, hardwork, materialism, informality, directness, timeliness, and a belief that change is good(Daniels and Radebaugh, 1995; Griffin and Pustay, 1996; Harris and Moran, 1996).

With regard to China, Confucianism, an ideology distant to most US Americans, hasbeen identified as the major force influencing Chinese values (Xing, 1995). This drivingideology has had an impact on Chinese culture for over 2000 years and is based upon aframework for day-to-day, as well as business, relationships with others (Hill, 2007).Confucianism, as a moral system, defines five relational virtues: humanity/benevolence, righteousness, propriety, wisdom, and trustworthiness. In addition,unlike US values, Chinese values stress hierarchical norms, that is, how people shouldbehave in the relationships of ruler/subject, father/son, husband/wife, elder/youngerbrother, and friend/friend. With regard to business, Confucian ideology underliesorganizational structure including superior/subordinate relationships, businessetiquette and ceremony, as well as other types of work relationships (Xing, 1995). Ithas further been shown that face, reciprocity, long-term orientation, thrift and frugalityare additional values that have an effect on Chinese social and business behaviors(Vatikiotis, 1998; Papadimos, 2002).

Ethics values and business the US perspectiveWith regard to ethics values and business, a number of studies have examined

business ethics in the USA (Ford and Richardsons (1994) and OFallon and Buttetfields(2005) reviews of the empirical literature on ethical decision-making) and haveattempted to assess similarities and differences based on demographics, such asgender and age.

An examination of gender-related business ethics research revealed mixed findingswith about half of the studies reporting that females were prone to more ethicalbehavior than men (Betz et al., 1989; Malinsowski and Berger, 1996; and Deshpande,1997). At least two authors expanded upon the gender-dependent ethics issue byincluding a situational dimension. Dawson (1997) found that among professionalsalespeople, females made ethics decisions based on relationships and exhibited higherethics scores than did males when relational issues were involved. Womens andmens scores were not significantly different, however, in non-relational situations. In

another study, Hoffman (1998), focused on women managers working in a largesoutheastern US firm and discovered that women were more ethical than men withrespect to unsafe products, but not more ethical in cases of product misrepresentation.Wahn (2003) also found that men were more willing than women to engage in unethicalcompetitive practices and to go along with organizational pressures to engage inunethical behaviors.

A number of studies have examined linkages between age and ethics values.Deshpande (1997) found that older managers were bothered more by certain kinds of


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unethical behavior than were younger managers. In another study showing a positivecorrelation between age and ethics, Allmon et al. (2000) found that older studentsappeared to have more ethical attitudes regarding classroom behavior than didyounger students. With similar results from business professionals, Peterson et al.

(2001) also found that business people became more ethical with age. On the otherhand, Roozen et al. (2001) found that employees exhibiting higher levels of ethicalbehavior tended to be young, with limited work experience and a low level of corporateresponsibility. Examining how senior business executives ranked their preferences forvarious ethical principles, how strongly they believed in these principles, as well ashow the rankings related to the way executives expected business decisions to playout, Das (2005) concluded that there were few significant differences in terms of severalindividual characteristics, including age and gender.

Other researchers have compared ethics values in the US with those in othercountries and have suggested that there was no link between nationality and businessethics. In a study of USA and UK business students, Whipple and Swords (1992) foundthat nationality did not significantly influence responses toward ethics. In anotherstudy, Grunbaum (1997) studied US and Finnish business students and found thatdifferences in terms of ethics values were small. Other comparative studies haveyielded quite different results. Non-US citizenship was significantly linked to unethicalbehavior by White and Rhodeback (1992). McDonald and Kan (1997) found that therewere significant differences between western expatriates and Hong Kong nationalsworking in Hong Kong, with expatriates indicating lower agreement levels to unethicalbehaviors. Many others including Armstrong and Sweeney (1994), Singhapakdi et al.(1994, 1995), Jackson and Artola (1997), Chan and Armstrong (1999), Roxas andStoneback (2004), and Ford et al. (2005) also found that nationality had an effect onethics values in different parts of the world.

Ethics values and business: the Chinese perspectiveRecently, Leung (2004) posited that US ethical judgment is based on trust, equity,responsibility, and commitment, while in China, the relational constructs of jen(moral excellence), guanxi (networks of informal relationships and exchanges offavors that dominate business activity), xinong (personal trust), and face form thebasis of ethics values and decisions. Leung further suggested that managers in Sino-US

joint ventures must balance these two approaches if harmony between the partners isto be maintained. In an exploratory study of business students in China, Egypt,Finland, Korea, Russia and the USA using four business scenarios, Ahmed et al. (2003)found that students from all countries were in basic agreement as to what constitutesgood-bad ethics. However, there was disparity among the respondents with regard totheir views of the potential harm resulting from unethical practices.

Chinese perceptions of the present state of business ethics in China was the focus ofresearch conducted by Wright et al. (2003). Based on data obtained from participants ina management development program, their findings with regard to whetherparticipants believed there had been a decrease in corruption in the private sector inthe last five years were inconclusive, with approximately a 50/50 split in the responses.On the other hand, in terms of a similar query with regard to the public sector, themajority of respondents believed that corruption had not decreased. Overall, thefindings of this study point to a society in transition with different views as to what

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path to follow. Noteworthy is the conclusion of these authors that the best hope forsignificant positive change with regard to business ethics lies with those employed bysmall businesses (less than 50 employees) in that this group seemed highly aware ofthe effects of corruption on Chinas image as a good place to conduct business.

In another study examining perceptions of corruption in China, using a sample ofChinese working for US and European companies in China, Pedersen (2006) concludedthat business practices have improved over the past 10-15 years. This author furtherattributed this improvement to an increase in the number of foreign companies inChina and the return of Chinese who were educated abroad. Further, concurring withPedersen with respect to the notion that the influx of foreign enterprises has had aneffect on business practices in China, Xin (2006) suggests that globalization andcompetitive advances in hardware and software bring with them ethics andcorporate concepts that must be embraced. He concludes that the increasing acceptanceof corporate social responsibility/accountability (environmental, economic, and social)by Chinese enterprises is due largely to the influence of foreign companies in China.

In a recent study, based on the premise that Chinas transition to a socialist market

economy has resulted in corrupt business practices, Shafer et al. (2007) compared USand Chinese managers responses on the perceived role of ethics and socialresponsibility scale (PRESOR). Hypothesizing that Chinese managers would believeethical and socially responsible business conduct to be less important than their UScounterparts, they queried a sample of practicing managers enrolled in part-time MBAprograms in the USA and China. Interestingly, they found that nationality did not havea consistent impact on PRESOR scores. Despite these findings, there continues to be ageneral perception of business corruption in China. In fact, in 2005 the NationalCorporate Responsibility Index ranked China 66 out of 80 countries in terms ofcorruption, environmental management, and corporate governance. In addition,Transparency International ranked China second worst in terms of engaging in briberyin developing nations (The Economist Intelligence Unit, 2006).

MethodologyThe primary purpose of this study was to determine if US and Chinese graduate andundergraduate business students, the future of business in these two countries, heldsignificantly different attitudes toward a series of business ethics value statements. Itwas hypothesized that significant differences would be found.

Data collectionQuestionnaires were administered to traditional and non-traditional business studentsenrolled in graduate and undergraduate programs in a private university in thesoutheasternUS and in twopublicuniversities in eastern China.The data were gathered at

regular class meetings at the universities. Students enrolled in more than one course wereinstructed to complete only one questionnaire. No attempt was made to contact studentswhowere not present during the survey period. In order to isolate the effects of nationality,only the responses of US and Chinese citizens were used for each respective sample.

Measurement instrumentThe questionnaire used for the US and Chinese samples consisted of a demographicinformation section and an ethics survey. The demographic section gathered


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information on nationality, gender, age, program of study, and whether respondentshad taken a course in ethics (defined as a course with ethics in the title).

The questions focusing on ethics were derived from a survey used by Becker andFritzsche (1987) and used by Peppas in a stream of research (Peppas and Peppas, 2000,

and Peppas, 2006). Students were asked to indicate their levels of disagreement/agreement, on a scale of 1 (disagree) to 5 (agree), with eight business ethics valuestatements. In addition, the survey asked respondents to report the degree to whichthey believed that reports of corporate irresponsibility had influenced their responsesto the survey. A final open-ended question asked respondents to list any other factorsinfluencing their responses to the questionnaire.

Methods of analysisThe demographic data were analyzed to provide frequencies. Responses to thebusiness ethics value statements were analyzed by calculating and comparing meanscores for each statement for the US and Chinese groups. Tests of significance(independent samples T-test for equality of means) were conducted todetermine significant differences (p , 0.05). Frequencies were calculated for theresponses to the question asking the groups to indicate the degree to which theirresponses to the ethics value statements had been influenced by reports of corporatemisconduct. Responses to the open-ended question regarding other influencing factorswere categorized.

Results and discussionDemographicsOf the 305 respondents in this research, 123 were Chinese nationals and 182 were UScitizens, with a male/female ratio of 61/39 for the Chinese and 51/49 for the US. Agesranged from 18 to 41 for the Chinese group, with a mean age of 24.5, and from 22 to 52

for the US group, with a mean age of 30.3. Approximately, 70 percent of respondentswere between the ages of 23 and 33. The majority of the respondents had workexperience (98 percent of the US group and 62 percent of the Chinese group). All of therespondents were enrolled in their Universitys School of Business, with 41 percent ofthe Chinese sample and 96 percent of the US sample pursuing MBA degrees. Thoserespondents reporting that they had taken a course in ethics included 55 percent of theChinese and 84 percent of the US sample.

Assessment of the ethics value statementsThe survey provided respondents with the eight Likert-type statements below andwith instructions to indicate their level of disagreement/agreement with eachstatement. The statements were scaled from 1 (disagree) to 5 (agree), with only the

end-points labeled. An odd point scale was used to provide a neutral (3) position. Thefollowing paragraphs compare the responses of the Chinese and US groups with regardto the business ethics value statements. All but 1 of the 8 statements (Statement No. 6)showed significant differences between the two groups. Table I summarizes theresults.

Doing what is ethically right is good business in the long run. The means of theChinese and US respondents were 4.25 and 4.55, respectively, indicating strongagreement with this statement, with the US group showing a significantly stronger

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response than their Chinese counterparts. Interestingly, both groups felt more stronglyabout this statement they did about any other of the eight value statements, with57 percent of Chinese and 66 percent of the US group indicating level-5 agreement.Only three Chinese respondents and two US respondents indicated disagreement with

this statement.The agreement of both groups to this statement may be based on an accepted belief

that, in both societies, doing what is right, in general, will pay off in the long run. Forthe Chinese, Buddhist and other socio-cultural values emphasize a long-termorientation and a life plan. Reincarnation, for example, is a belief commonly held bymany, and getting good karma for oneself and ones children by doing the right thing isa common goal. Similarly in the USA, Judeo-Christian teachings emphasize the goldenrule as a behavioral foundation leading to reward in the long run. The findings withregard to this ethics value may be an extension of these beliefs.

It is surprising, however, that the US sample would agree significantly more stronglywith this statement given the findings with regard to the question asking participantswhat effect reports of corporate misconduct had on their responses. A total of 32 percentof the Chinese sample compared to 22 percent of the US sample indicated that reportshad affected their responses. These authors are hard pressed to explain this anomaly.

Let the buyer beware. This statement yielded significantly different means for theChinese and US groups, with responses (3.57 and 2.97, respectively) near the middle of thescale, but on opposite sides. The US group appeared divided in its response to thisstatement; approximately 41 percent of US group indicated partial or total agreement and36 percent partial or total disagreement with this statement. The Chinese respondentswere not similarly split in their responses; 60 percent of the Chinese group indicated partialor total agreement, but only 15 percent showed partial or total disagreement.

It is perhaps not surprising that, given the recent transition of Chinas commandeconomy to a more capitalistically driven model, the Chinese respondents would tend

to indicate stronger agreement with this statement than their US counterparts. In China,in the past, the state would protect its people. Unlike in the USA, in China the consumermovement and consumer protection laws are still in an infancy state. It is thereforeunderstandable that Chinese respondents might see themselves as more vulnerable tothe perhaps less than scrupulous actions of business and believe that they must bevigilant to protect their self interests.

Business people working in my field tend to ignore ethical considerations when doingbusiness. This statement elicited significantly different mean responses, tendingtoward opposite ends of the scale and showing the greatest difference between the twogroups of any of the value statements. With mean scores of 3.08 and 2.38, respectively,the Chinese and US samples indicated differing beliefs with respect to whetherindividuals take ethical considerations into account in their business dealings.

Showing more skepticism than the US group, 40 percent of the Chinese group indicatedpartial or total agreement with the statement, while 62 percent of the US group showedpartial or total disagreement.

The findings with regard to this statement appear to support the results in No. 2,above. As members of a mature, capitalist, mixed economy, US respondents perhapsbelieve that ethical behavior in business is, to some extent, set forth in law and, inmany cases, by corporate and/or industry codes of conduct. As a result, businesspeople cannot ignore ethical considerations when doing business. While such laws and

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corporate policies are sure to be developed and enforced in Chinas nascentmarket-driven economy, at present it appears that the Chinese respondents did notbelieve that ethical considerations had a major influence on business decisions.

Whatever is good business is good ethics. As might be expected given the responses of

both groups to statement 1 above, both the Chinese and US respondents disagreed withthis notion (means 2.79 and 2.26, respectively). This result may be interpreted to meanthat the respondents of both groups possess an ethics value set which is separate anddistinct from the day-to-day operations of the business enterprise (Becker and Fritzsche,1987). Also noteworthy is that the US group disagreed significantly more strongly withthis statement than did their Chinese counterparts, with 66 percent of the US groupindicating partial or total disagreement compared to only 44 percent of the Chinese.

For managers to act in the interest of shareholders alone, and not also in the interestof employees and consumers, is unethical. The Chinese, with a mean score of 3.36, andthe US group, with a mean score of 3.87, agreed with this value statement, although theUS sample agreed significantly more strongly. Both groups thus expressed their beliefthat good ethics would imply going beyond attempts to maximize shareholder valuewith over half of the Chinese and two-thirds of the US respondents indicating at leastpartial agreement with this statement.

Maximization of shareholder value is a tenet that has been taught in US businessschools for many years and, with the recent emphasis on corporate socialresponsibility, the US respondents position on this statement is not surprising.What is surprising, however, is that the Chinese respondents, having come from theChinese welfare state with its emphasis on the welfare of society as a whole, wouldhave agreed significantly less strongly than US Americans.

Religious beliefs should play no role in making business decisions. With mean scoresthat were the most similar to any in the survey, the mean responses of the Chinese andUS groups were not significantly different in terms of religion and business (2.68 and

2.79, respectively). With almost half of respondents in both groups in partial or totaldisagreement (48 and 44 percent, respectively, as compared to 30 and 26 percent,respectively, who agreed), respondents indicated their belief that business decisionsshould be based, at least in part, on religious principles.

Religious affiliation or strength of religious beliefs was not assessed in this study.However, the findings with regard to this value statement would seem to be supported bythe discussion under value statement No. 1, above. While the predominant religions inboth countries are quite dissimilar in their dogma, there is a certain basic commonality.For the followers of these religions in both countries, practicing the religion impliesadhering to a set of comprehensive ethical standards. Perhaps, these respondents areindicating that business decisions should not be exempt from these values.

As a result of stiffer competition today, many business people find themselves forced

to resort to practices which are considered shady, but which appear necessary to survive .Although both groups tended to agree with this statement, the responses of the Chineseand US groups were significantly different, with mean scores of 3.56 and 3.26,respectively. About 57 percent of Chinese were in partial or total agreement with thisproposition compared to 51 percent of the US group. Only 4 percent of the Chinese and8 percent of the US groups were in total disagreement. The stronger agreement on thepart of the Chinese respondents may indicate their perceptions of the difficulties to befaced in navigating a society in transition.


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Business people exist for the sole purpose of creating and delivering value satisfactionat a profit to themselves. Therefore, business decisions should be made without regard tomoral issues. Both groups disagreed, albeit significantly differently, with thisstatement, with a mean score for the Chinese of 2.37 and for the US of 1.84. In the

Chinese group, approximately 56 percent of respondents partially or totally disagreedwith this concept, while in the US group the corresponding number was 79 percent.

The findings of a recent survey conducted for the University of MarylandsProgram on International Policy Attitudes (The Wall Street Journal, 2006) may helpexplain the significant difference in the responses of the two groups. The study reportsthat 74 percent of Chinese as opposed to 71 percent of US Americans agreed with thestatement the free enterprise system and free market economy is the best system onwhich to base the future of the world. With capitalism in its infancy in China, itappears that the Chinese respondents in the study at hand may be indicating that theyare embracing the notion of free enterprise more literally than their US counterparts.

Influences on attitudesThe survey included a question asking respondents to self-report, on a five-point scale(1 very little to 5 very much), the degree to which their responses to the ethicalvalue statements had been influenced by reports of corporate irresponsibility. Only22 percent of the US respondents indicated an influence of four or greater, comparedwith 32 percent of the Chinese sample. For the US group, the remaining responses werealmost equally distributed among the other three positions (Table II). The Chineseresponses were less equally distributed, with significantly different means of 2.98 forthe Chinese group and 2.47 for the US respondents. It is interesting to note that themean response for both groups appeared to indicate that reports of corporateirresponsibility did not have a major impact on responses.

An open-ended question also asked respondents to list other events or factors

influencing their answers to the survey. Responses were grouped into five categorieswith corresponding frequencies as indicated in Table III.

Degree of influence Chinese responses (percent) US responses (percent)

1 Very little 13 262 23 263 32 264 16 195 Very much 16 3

Table II.Influence on attitudesof reports of corporateirresponsibility

Influence Chinese responses (percent) US responses (percent)

Work experiences 5 20Personal beliefs 5 13Personal experiences 15 12Religious beliefs 1 2Educational experience 0 2No response 74 51

Table III.Other influenceson attitudes

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A total of 89 US and 32 Chinese cited other influences as having an effect on theirresponses. It is interesting to note that 20 percent of the US respondents (98 percent ofwhom had work experience) reported experiences in the workplace played a role in theirattitudes. Of the Chinese respondents (62 percent of whom had work experience), only

5 percent listed influences generated in the workplace as having affected their responses.The most often cited influence for this group was personal experiences, at 15 percent. Forboth groups, educational experience and religious beliefs appeared to have little influence.

Conclusion and limitationsGiven recent economic growth in China and predictions that this countrys economicoutput will soon surpass that of all other nations, gaining a better understanding of themindset of Chinese future business leaders is essential. By providing insight into thethinking of Chinese business students with regard to business ethics and by comparingthese findings to the evaluations of US business students, this study fills a gap in theliterature and provides the basis for future research. In this time of globalization of

markets and production, and declining trade and investment barriers, the results ofthis study should prove useful to practitioners and academicians as individuals fromthese two cultures find themselves interacting, with ever increasing frequency, on theglobal business stage.

As is often the case, research points out the need for additional research to overcomelimitations of this study. Future researchers may wish to replicate this study usingsamples randomly drawn from diverse geographical areas in each country so that theresults would be more readily generalizable. It would also be of interest to examinewhether Chinese students exhibit a closer similarity to students of other nations withregard to attitudes toward business ethics than to the group to which they werecompared in the present study. In fact, a multi-country study, comparing the attitudestoward business ethics of students across the globe would shed valuable insight into

this important issue. In addition, future researchers may wish to replicate this studyand assess similarities and differences between management and student samples.Finally, longitudinal studies should be useful in monitoring the winds of change in thenations examined.

The results of this study have pointed out significant differences between Chineseand US evaluations of the business ethics value statements examined. Given a historyof years with little interaction between these two nations and the cultural distancebetween China and the US, these results are, perhaps, not surprising. Studies such asthis, pinpointing differences and similarities, provide useful information in the processof helping the people of these two nations better understand one another and shouldprove especially useful to those concerned with the increasingly important issue ofethics in business operations.

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About the authorsSpero C. Peppas, PhD, is a Professor of Marketing and International Business and Director of theCenter for International Business at Georgia Gwinnett College, a unit of the University System ofGeorgia, in Lawrenceville, Georgia, USA. He has taught in the US and Europe where he has beenrecognized for his teaching and research in the areas of international marketing andmanagement. He has served as Marketing Specialist for the United Nations and the ILO as wellas for the governments of Senegal and Benin in developing small- and medium-sized businesses.

Spero C. Peppas is the corresponding author and can be contacted at: [email protected] T. Yu, PhD, is a Professor of Economics and Accounting at Georgia Gwinnett College, a

unit of the University System of Georgia, in Lawrenceville, Georgia, USA. He has taught in theUS and China where he received awards for teaching and research. His research and consultingfocus on international economics and finance. E-mail: [email protected]

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