ITS ALL FAIR IN LOVE, WAR, AND BUSINESS - COGNITIVE PHILOSOPHIES IN ETHICAL DECISION-MAKING

Exploratory research was undertaken in four locations in the Asia Paci fic Rim to investigate the cognitive frameworks used by managers when considering ethical business dilemmas. In addition to culture, gender and organisational dimensions were also studied. Aggregate analysis re vealed no significant differences in the cognitive frameworks used by business managers in Hong Kong, Malaysia, New Zealand, and Canada. Of the eight frameworks used in the study four cognitive frameworks appea red to feature predominantly. Utilising the results of regression anal ysis the most salient cognitive frameworks utilised by managers were i dentified as; Self Interest, Neutralisation, Justice and Categorial Im perative, with Neutralisation and Self Interest being the most signifi cant among all managers. Religious Conviction and the Light of Day fra mework (which relates to fear of being exposed) did not feature promin ently in the analysis. A few significant differences in the ethical fr ameworks used by males and females were identifled. For males in all f our locations Self Interest, Neutralisation and Justice appeared to be dominant frameworks, while considerable variability was seen in the f rameworks used by females. Marginally significant differences were obs erved in the cognitive frameworks used by managers with differing func tional responsibilities. Across all locations respondents with general management responsibilities relied predominately on Self Interest, wh ile those with marketing responsibilities utilised Neutralisation. Res pondents with an accounting orientation also relied predominately on N eutralisation and Categorial Imperative frameworks.