The influence of Country and Industry on Ethical Perceptions of Senior Executives in the U.S. and Europe

Abstract

This paper reports the results of a large-scale survey among senior executives in the U.S., the U.K., Germany and Austria. The research provides empirical evidence on the variation of perceptions of ethical issues by country and type of firm. Our findings suggest that country and industry type have significant effects, both with regard to identification of ethical problems and the comprehensiveness of written ethics policies and ethics training.