Ethics control mechanisms: A comparative observation of Hong Kong companies

Managers with different cultural backgrounds and under different circumstan ces have different views on what is acceptable ethical behaviour. This stud y attempts to determine whether major companies in Hong Kong share the same views as North American academics on what management ethical standards oug ht to be, and if so, whether any control mechanisms have been established t o instill ethical behaviour within their organizations. Notable differences between the practice in these companies and those from a similar survey co nducted in North America are identified and explained. The management accou ntant's role in the development and implementation of such mechanisms is in vestigated.