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The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: a Cross-Cultural Comparison

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  • John Cherry

Abstract

The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral intentions to conform to normative influences of in groups and superiors. In the Taiwanese sample, locus externality effectively functions as a countervailing pressure against the unethical behavior in the scenario. No such effect is found in the US sample. A path model fitted to the data shows that locus internals exhibit more consistency among attitudes, judgments, and behavioral intentions than locus externals. Implications for managers and researchers are discussed, and suggestions and precautions for development of efficacy-enhancement programs are offered. Copyright Springer Science+Business Media, Inc. 2006

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  • John Cherry, 2006. "The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: a Cross-Cultural Comparison," Journal of Business Ethics, Springer, vol. 68(2), pages 113-132, October.
    • Handle: RePEc:kap:jbuset:v:68:y:2006:i:2:p:113-132
    DOI: 10.1007/s10551-006-9043-3
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    5. Ruiz-Palomino, Pablo & Bañón-Gomis, Alexis, 2017. "The negative impact of chameleon-inducing personalities on employees' ethical work intentions: The mediating role of Machiavellianism," European Management Journal, Elsevier, vol. 35(1), pages 102-115.
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    7. Toti, Jean-François & Diallo, Mbaye Fall & Huaman-Ramirez, Richard, 2021. "Ethical sensitivity in consumers’ decision-making: The mediating and moderating role of internal locus of control," Journal of Business Research, Elsevier, vol. 131(C), pages 168-182.
    8. Dennis Hwang & Blair Staley & Ying Te Chen & Jyh-Shan Lan, 2008. "Confucian culture and whistle-blowing by professional accountants: an exploratory study," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 504-526, May.
    9. Siu, Wai-sum, 2008. "Yuan and marketing: The perception of Chinese owner-managers," Journal of World Business, Elsevier, vol. 43(4), pages 449-462, October.
    10. Barbara Culiberg & Domen Bajde, 2014. "Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma," Journal of Business Ethics, Springer, vol. 124(2), pages 271-282, October.
    11. Claudia Castro* & Guadalupe Elizabeth Morales & Ernesto Octavio Lopez & Laura Olivares & Jaume Masip, 2018. "Systematic Thinking Underlying Cross-Cultural Differences in Deception Acceptability," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 4(11), pages 271-275, 11-2018.
    12. Natalia M. Mintchik & Timothy A. Farmer, 2009. "Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting," Journal of Business Ethics, Springer, vol. 84(2), pages 259-275, January.
    13. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
    14. Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
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