judgments may be equally valid’ [1973:109]. We can illustrate it by presenting examples from two different cultures, Bangladesh and the United States of America. In Bangladesh, students are standing up while the teacher is entering into the class. But, here in the USA one can’t find out such type of gestures. Does it mean that the gestures of the US students are wrong? In response to the question, the answers of moral relativism and of moral universalism are just the opposite. The former explains that we should evaluate it from individual country’s culture. They are two different countries, they have two different cultures, and nothing is wrong in the USA student’s gestures. They have also argued that if any students in the USA will go to Bangladesh for an exchange student, then she should follow the norms of Bangladesh.
Conversely, anyone who enrolled in the USA’s institution from Bangladesh must give up her gestures, and follow the US student gestures. Hence, moral relativism based on this presumption that one ought to abide by the ethical norms of the culture where one is located [2012:539]. But, if anyone does not follow the culture where she resides, then it is certainly wrong. On the other hand; moral universalism, in response to the former question, might claim that certainly it is not the case. It is the opposite view of meta-ethical moral relativism that holds the view that moral principles, values, duties and virtues are valid and universally applicable. Students of Bangladesh are showing their respect to teacher by doing this. Hence, it is a way of expressing respect to the teachers. In the USA, students are obeying the regulations set up by the teachers of the concerned courses. It implies that though both of the students are doing the different things, their objectives are indifferent, that is to show the respect to the
teachers. It seems that a universal moral law is inherited among different actions of the different cultures, and hence, can be explained by it. Moreover, we can extend it to the arena of business ethics.