This article presents a social cognitive model that identifies, define
s and relates key comprehensive factors that impact on business ethica
l standards and conduct across cultures. In particular, national cultu
res serve as the social foundation for generating and shaping in a tri
adically interacting manner institutional, organizational, and persona
l factors. The model predicts that these three antecedent factors comb
ine to influence the perceptions of business ethical standards uniquel
y in each culture. The model also predicts that the consequences of th
e resulting ethical or unethical behaviors feed back to modify the sub
sequent ethical standards and conduct. Examples and implications of th
is social cognitive model are provided throughout.