Trompenaars of Brazil
Business Ethics in Brazil and the U.S.:
A Comparative Investigation
ABSTRACT. In this comparative survey of 126
Brazilian and U.S. business professionals, we explore the effect of national culture on ethical decisionmaking within the context of business. Using
Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examined how these two countries’ differences on Hofstede’s individualism/collectivism
Rafik I. Beekun (Ph.D., The University of Texas, Austin) is Professor of Management and Strategy in the
Managerial Sciences Department at the University of
Nevada, Reno. His current research interests are in the area of strategic adaptation, the link between national cultures and ethics, and the relationship between management and spirituality. He has published in such journals as Journal of Applied Psychology, Human
Relations, Journal of Management and Decision
Sciences. Correspondence regarding this article should be sent to him at: Managerial Sciences Department,
Mail Stop 28, University of Nevada, Reno, NV
89557-0206.
Yvonne Stedham (Ph.D., University of Kansas) is an
Associate Professor of Management in the Managerial
Sciences Department at the University of Nevada, Reno.
She has published in such journals as the Journal of
Management and Journal of Management Studies.
Dr. Stedham’s research focuses on the following areas:
CEO performance evaluation, gender discrimination in employment, ethics in business, decision making across cultures, and managing knowledge workers.
Jeanne H. Yamamura (CPA, Ph.D., Washington State
University) is an Associate Professor of Accounting in the College of Business at the University of Nevada
Reno. Her teaching responsibilities include auditing and accounting information systems courses. Dr. Yamamura’s research focuses on the management of accounting professionals with a particular interest in cross-cultural differences and her work has been published in accounting and business
A Comparative Investigation
ABSTRACT. In this comparative survey of 126
Brazilian and U.S. business professionals, we explore the effect of national culture on ethical decisionmaking within the context of business. Using
Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examined how these two countries’ differences on Hofstede’s individualism/collectivism
Rafik I. Beekun (Ph.D., The University of Texas, Austin) is Professor of Management and Strategy in the
Managerial Sciences Department at the University of
Nevada, Reno. His current research interests are in the area of strategic adaptation, the link between national cultures and ethics, and the relationship between management and spirituality. He has published in such journals as Journal of Applied Psychology, Human
Relations, Journal of Management and Decision
Sciences. Correspondence regarding this article should be sent to him at: Managerial Sciences Department,
Mail Stop 28, University of Nevada, Reno, NV
89557-0206.
Yvonne Stedham (Ph.D., University of Kansas) is an
Associate Professor of Management in the Managerial
Sciences Department at the University of Nevada, Reno.
She has published in such journals as the Journal of
Management and Journal of Management Studies.
Dr. Stedham’s research focuses on the following areas:
CEO performance evaluation, gender discrimination in employment, ethics in business, decision making across cultures, and managing knowledge workers.
Jeanne H. Yamamura (CPA, Ph.D., Washington State
University) is an Associate Professor of Accounting in the College of Business at the University of Nevada
Reno. Her teaching responsibilities include auditing and accounting information systems courses. Dr. Yamamura’s research focuses on the management of accounting professionals with a particular interest in cross-cultural differences and her work has been published in accounting and business