As more and more firms operate globally, an understanding of the effects of
cultural differences on ethical decision making becomes increasingly impor
tant for avoiding potential business pitfalls and for designing effective i
nternational marketing management programs. Although several articles have
addressed this area in general, differences along specific, cultural dimens
ions have not been directly examined. Hence, the purpose of this study was
to examine differences in ethical decision making within Hofstede's cultura
l framework. The results confirm the utility of Hofstede's cultural dimensi
ons and place ethical decision making within an overall theoretical framewo
rk. Sales agents from a high power distance, uncertainty avoidant, Confucia
n, collectivist culture (i.e., Taiwan) placed more Value on company and fel
low employee interests (vis-a-vis self interests) than did managers from a
masculine, individualistic culture (i.e., the United States). American and
Taiwanese managers did not differ in their deontological norms or on the im
portance that they placed on customer interests. The theoretical and manage
rial importance of these findings are also discussed.