The authors review the empirical literature in order to assess which v
ariables are postulated as influencing ethical beliefs and decision ma
king. The variables are divided into those unique to the individual de
cision maker and those considered situational in nature. Variables rel
ated to an individual decision maker examined in this review are natio
nality, religion, sex, age, education, employment, and personality. Si
tuation specific variables examined in this review are referent groups
, rewards and sanctions, codes of conduct, type of ethical conflict, o
rganization effects, industry, and business competitiveness. The revie
w identifies the variables that have been empirically tested in an eff
ort to uncover what is known and what we need to know about the variab
les that are hypothesized as determinants of ethical decision behavior
.