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Values and the perceived importance of ethics and social responsibility : the U.S. versus China
Journal of Business Ethics
  • William Eugene SHAFER, Lingnan University, Hong Kong
  • Kyoko FUKUKAWA, Bradford University, United Kingdom
  • Grace Meina LEE, Lingnan University, Hong Kong
Document Type
Journal article
Publication Date
  • Cross-cultural ethics,
  • Personal values,
  • Perceived Role of Ethics and Social Responsibility (PRESOR) scale

This study examines the effects of nationality (U.S. vs. China) and personal values on managers' responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China's transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People's Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers' personal values (more specifically, self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale.

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Copyright © Springer 2006

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Citation Information
Shafer, W. E., Fukukawa, K., & Lee, G. M. (2007). Values and the perceived importance of ethics and social responsibility: The U.S. versus China. Journal of Business Ethics, 70(3), 265-284. doi: 10.1007/s10551-006-9110-9