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The International Business Ethics Index: European Union Author(s): John Tsalikis and Bruce Seaton Source: Journal

of Business Ethics, Vol. 75, No. 3 (Oct., 2007), pp. 229-238 Published by: Springer Stable URL: http://www.jstor.org/stable/25123990 . Accessed: 09/07/2013 10:41
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Journal of Business Ethics (2007) 75:229-238 DOI 10.1007/sl0551-006-9249-4

Springer 2007

The

International

Business Union

Ethics

John Tsalikis
Bruce Seaton

Index: European

ABSTRACT. measurement ethical Business tries ofthe practices Ethics

The of

present

study

expands

the towards

systematic business for the

The The

consumers' to Index the

sentiments

extension economic

international (BEI) were

arena. gathered

Data in three

coun

the of this paper is to describe purpose of the BEI to the European Union (EU). choice of the EU was primarily based on its importance. a population The EU consists of 25 coun

Germans the most businesses.

Union The (UK, Germany, European Spain). were were the most whUe the British pessimistic the future of about ethical behaviour optimistic

The

460 miUion. of approximately output of the EU, asmeasured by GDP in international doUars, is shghtly greater than that of In 2005, the combined GDP of the EU and the USA1. tries with economic the USA represented approximately 40% of the world as a focus of the

KEY

WORDS:

business

ethics,

consumer

sentiments,

business ethics index (BEI), UK,

Germany,

Spain

GDP. Other factors supporting the EU are: initial international expansion a. Similarity in culture:
value

Brooks
systems

(1998)
are

argued
to

Introduction
Business transactions are

that

American

similar

becoming

increasingly

a deeper of necessitating understanding is cultures. An cultural element divergent important the degree of consumer acceptance of current business practices. Such consumer trust is vital for the efficient global, functioning
In order to

those of Europeans, but with such differences as the higher importance that Europeans attri bute to issues of pace-of-life and long term
pay-offs.

ofthe marketplace
systematicaUy evaluate

(Johnson

et al. 2005).
senti

in methodology: b. Similarity the CATI (Com Assisted puter Telephone Interviewing) system of data collection was used in the US. The research is well of opinion practice in Western the countries European developed of the EU, aUowing the respective BEI's of to be methodologicaUy the chosen countries equivalent to those of the USA.

consumers'

ments Ethics

towards business ethical practices, Index (BEI) was conceptualized, in the USA

the Business developed and

to fruition and brought Seaton, 2006a, 2006b).

(Tsalikis

John Tsalikis is an Associate Professor ofMarketing at Florida


International University. His articles have appeared in the

Literature

review

Journal ofthe Academy


of Business Ethics,

of Marketing

Science, journal
in Marketing.

and Psychology

The

foUowing

framework

Bruce Seaton is an Associate Professor ofMarketing


International role of University. His research in interests national stereotyping consumer choice

at Florida
include and the the

(2004) by Cooper Point of View. Moral

is based on that proposed to describe the development of a

application of experimental methods to investigatemodels of


business Advertising, ethics. His Journal articles have appeared Research, of Business in the Journal of and Journal

Moral Theory _^ Moral Principles _? Moral Context _^ Moral Evaluation

As

the BEI

of Global Marketing.

evaluation

is self-referenced, is performed within

the moral the moral

(ethical) context

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230 John Tsalikis described


out above.

and Bruce Seaton


a. Consumers' of ethical consumer

by Theory/Principles/Context
There are various perspectives

sketched
on how

perceptions

behaviour of of (CES) (1992). (2001)

using developed Using identified

the Consumer the by CES, ViteU

Ethics and

Scale

the culture
uniformity

of a country
in the above

provides
process.

some

degree

Polonsky

Muncy et al.

One
human

school of thought
nature and posits

argues the commonality


that a set of universal values

standards does exist (Bigoness and Blakely, et al., 1996; Ralston et al, 1996; Husted 1997). to this school cultural differ of According thought, ences are superficial and people in China basicaUy as people in France. The other school of thought posits that there are sig nificant differences in cultural values that need to be exhibit values studied cultures
gue that

and ethical

but statisticaUy significant, consumer in ethical differences percep sHght, tions between Northern and Southern EU
consumers.

b. The

second

stream of research is that of

related

to the Social It is

present

study

Corporate 2001).

the same ethical

Responsibihty hypothesized

(see Maignan, that improved

and

addressed
are

when

(Vogel,
cultures

1992). Wines
similar

dealing and Napier


on moral

with

diverse (1992) ar
and dif

responsibility wiU towards goodwiU in


found

social corporate lead to increased consumer or companies the company ultimately


German

question
French

and
and

contribute
consumers were

to (2001)

values

competitive more wiUing

advantage. to than of
German

Maignan sociaUy

ferent on the application of moral principles to specific situations. Similarly, Dees and Starr (1992) see the
"core tions latter social to moral perspective values" as cultural are universals culturaUy with while specific. the reac This relativ duemmas is more

companies is indicative
French and

support their US the

responsible This counterparts. sensitivity (ERI) of

ethical Index

consistent

consumers.

that has come to dominate moral approach In the relativistic FerreU and tradition, thought. Gresham introduced their "contingency (1985) istic for understanding ethical decision mak to discover universal Rather than ing." attempting moral principles, recommended the examination they contexts of situational or indi (cultural, historical, vidual) and variables that influence ethical behaviour. As a set of self-referenced measures, the BEI has been to facilitate (i.e. comparisons developed longitudinal a cultural context) rather than horizontal within (i.e.
between cultural contexts) and is thus more consistent

c. The

Ethical

Reputation

and the

Ethical

framework

to Index (EPI). According Purchasing consumers the ERI, UK ranked McDonald's as the most unethical in the world company

were foUowed (Gilbert, 2006). They by BP. The oU and SheU, Barclays Nike, Adidas, sectors were and clothing the lowest ranked said In the same survey 74% of consumers not buy from a company they would as unethical. Bold (2003) noted they perceive that a MORI found that 75% of UK report sectors.
said that a firm's ethical behaviour

consumers

with

a relativistic on

Previous focused

perspective. cross-cultural

would ethical studies and have values

influence

perceptions managerial 1997; (Fraedrich et al., 2000; Jackson and Artola, Jeurissen and van Luijk, 1998; Palazzo 2002; Ritt and Ritten 2002; Valentine enburg and Valentine, burg 2004). Such ethical ViteU from standards and different and studies influencing example, "people ethical support cultural factors as beliefs and behaviour. For PaoliUo that found (2004) countries utilize different In their

Similarly, the "ethical


two in indices contrast

their purchasing behaviour. the EPI showed a 15% increase in market" (Goodwin consumption in concept, At least these 2003).
provide to the a micro BEI's macro viewof business,

and Francis,

perspective.

Sampling The total


ment

procedure consists of 25 member of countries with a

American

study, scored higher in ethicaUty than did their Spanish counterparts. the ethical sen Very few studies have measured business persons
timents of consumers. on The consumer three streams ethicality of are: related

evaluations."

EU

PoliticaUy

population it is best
combining

approximately as a hybrid described


characteristics of

460 miUion. arrange


a country,

the

research

focusing

federation

and confederation.

However,

in distinct

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The International Business Ethics Index 231 contrast national complicates


marketing

to

the US,

languages, the process


research.

of the EU has a plethora an attribute which greatly of opinion poUing and

to be eliminated was Poland. Poland's per GDP is less than half that of the EU average capita and less than a third that ofthe US. As an "eco countries nomic outlier" noted it was removed from further
consideration.

Due
constraints,

to the composition
we had to

of the EU
ourselves

and resource
to a smaU

restrict

As gated

set of

countries.

The

foUowing

guidelines

were

et al. (2001) investi earlier, Polonsky the nature of consumer ethics in four Northern countries

developed:
a. chosen countries had to be monolingual, or at

least have criterion b.

a dominant national language. This excluded a country such as Belgium; the focus would possible, that were demographically in the EU; dominant
access a representative

The (Denmark, Germany, Scotland) as compared to four Southern countries (Greece, Italy, Portugal, European Spain). Wood (1995), along with others, had suggested that the "less developed" countries Southern European European Netherlands, in perspective be less ethical than their might Northern there were statisticaUy counterparts. While between the Northern differences and significant
Southern sets of countries, the effect sizes were

to the extent the countries economically

be on and
of

c.

the

ability

to

sample

residents
consumer

using

the CATI
was

method
essential.

of eliciting

smaU
direction.

and

the

differences

were between of

inconsistent "northern"

in and is not

responses

Based were

on the above selected for

criteria, further

the foUowing consideration:

countries France,

Germany, Italy, Poland, Spain, and United Kingdom. Selected economic and study demographic, of the EU, of the above six specific characteristics are reproduced in Table I. the resource constraints, Given this initial explora to three of tion of the BEIEU needed to be confined countries and the US
the above countries.

European ethicality the judgment sample was com pleted by adding a country from each of Northern and Southern The Northern choice was Europe. fuUy convincing, the EU's Germany, Table I). The Southern dominant choice was economy

Although "southern"

the distinction

notions

Spain. for the EU as a the mean per capita is just below whole (about 10% less than Italy) and is thus in line with Southern European levels. In addition, Spanish is the dominant
represents summarize, the next the

(see Its GDP

The first country chosen in our judgment sample was the United The basis for this Kingdom. selection was a commonahty of language and the to the US. The first of the six cultural proximity

language
region three

in Latin America
for BEI measurement. chosen countries

which
To were:

Germany,

Spain

and the UK.

TABLE
Economic/demographic

I
for selected countries

characteristics

Country

Population

(in thousands)

GDP*

(inmilHons) 26,940

GDP/Capita*

CATI

CPI**

EU 461,297 France 62,370 82,500 Germany 58,462 Italy 38,173Poland 43,038 Spain 60,034 UK USA 295,000 * =
** = Corruption Perception

12,427,413 1,830,110 2,521,699 1,668,151 495,885 1,089,103 1,832,792 12,277,583

7.5 29,316 yes 8.2 30,579 yes 5.0 28,760 yes 3.4 12,994 yes 7.0 26,320 yes 30,470 yes 41,399 yes 8.6 7.6

PPP,

International DoUars

(2005)
Index (10 point scale where 10 is least corrupt).

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232 John Tsalikis The The instrument same four items used

and Bruce Seaton


"As make a member a topical of and The "ARGE we to

Telefonstichproben"

representative

were for the BEIus was in the This consistent with BEIEU. employed some BEI the cross-sectional having provide insight to its primary in addition focus on longitudinal of consumer ethical perceptions. The was retained for interview

every

cHent...

directory-entries randomized procedure),

starting as weU as (the those

point a substantial so called people

avaUable sample are aU telephone number Haber/Gabler who are

of

numbers to include

not

knowledge

registered
www.omniquest.de

in German
2006).

telephone

Hstings"

(http://

original English version and Spanish versions ing in the UK, while German were for the developed respective corresponding
countries. The scales were back-translated

into

German

and

companies checked for both


translators

Spanish by the marketing in the respective countries accuracy


with the authors.

research and then

SPAIN: TNS-Global (http://www.tns-global.com) uses the Random Digit Dialing (RDD) methodol of unhsted ogy in order to incorporate a proportion users telephone in 9 geographic in their sample of 1000 households regions (see Table II).

and quaUty by two sets of

associated

Results Population
The

definition and sampling Respondent characteristics samples were of:


in aU three countries were conducted

interviews

using

the computer

(CATI) system. Hence, consisted of households the companies slightly different

interviewing the by necessity, populations accessible by telephone. As use in each of the three countries the sam

assisted

telephone

The

national 1001

probabUity

comprised

UK:

pling frames application to the raw data is designed to mitigate of weights this A brief of the deficiency. description sampling process in each country foUows: UK: NEMS research uses the CATI system to collect a representative 1000 of adults from sample 10 geographic regions (see Table II). The company utiUzes a stratified random sampUng methodology across 10 ITV to NEMS regions. According
research:

samphng methodologies, differ to some degree. The

Germany: Spain: 1009 Hving


respondents'

respondents 1000 respondents private respondents households.


demographic

in

The

sets
are pre

of

characteristics

sented

in Table

II.

Computation The BEI

of the BEI

BEIs were International calculated the using same formula used in the calculation of the 2006 US Inter

(Tsalikis and Seaton, 2006b). The 2006 national BEIs and the 2006 US BEI were:2 UK =119.7

"the the Quota sample using region,

interviews ITV regions controls repHcates random an even numbers

are

across each of evenly accurate data weighting... are also to ensure that the appUed the profile of these TV regions. By conducted to ensure sampHng within is each created TV and (http://

location

telephone

spread geographic are selected" randomly 2006).

= 90.3 GERMANY = 98.5 SPAIN 2006 US = 102.63. the confidence interval ranges of the 2006 US = BEI can say that the CI (95% ?4.6) we no show Spain/US dyads significant differences. The are other 5 dyads significantly different. The internal characteristics of the BEI are discussed below.

www.nemsmr.co.uk

Using data uses a random sam princi the "last birthday"

GEPJV1ANY: pling procedure

OMNIQUEST utilizing to OMNIQUEST:

ple. According

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The International Business Ethics TABLE


Demographic

Index 233

II

characteristics

UK Gender Male Female Employment Status FuU-time Part-time Unemployed Retired/invaHd Age 16-24 25-34 35-44 45-54 55-64 65+

GEPJvlANY

SPAIN

48.7% 51.3% 38.1% 16.5% 16.2% 28.4% 5.1% 17.5% 18.4% 16.3% 13.1% 19.6%

GenderGender Male 46.7% Female 53.3% Employment Status FuU-time 34.8% Part-time 16.5% 8.7% Unemployed 19.5% Retired Age 14-24 25-34 35-44 45-54 55-64 65+
Education

44.2% 55.8% Employment Status Working Retired/invaHd 4.4% Other Male Female Age 18-24 25-34 35-44 45-54 55-64 65+

68.7% 27.0%

18.4% 10.8% 20.3% 21.1% 16.1% 13.3%


Education

11.0% 20.1% 22.2% 18.5% 14.7% 13.5%

No

diploma Elementary High school CoUege

5.2% 26.7% 50.6% 17.1% Region 8.3% 6.4% 12.2% 9.6% 11.1% 15.2% 7.0% 18.2% 9.3%

No

4.3% diploma 22.1% Elementary school High CoUege

46.9% 26.7%

Region Scodand North/Borders Lancashire Yorkshire Wales Midlands East England London Southern Ulster

Barcelona AM7.5% Catalano-Arag. 11.6% Levante 14.5% 19.6% Sur 10.9% Madrid AM Central 9.8% North-east 10.8% 10.8% North-center Canarias 4.5%

2.6%

Analysis As with of

ofthe the US

individual

index elements (% very ethical each ofthe in order four elements

very

unethical)

analysis,

to provide a analyzed more consumer sentiments of the precise picture Index Component Ethics (Exhibit 1). A Business score was calculated for each of the (BEIcomponent) the BEI four BEI For questions components using the Personal/Past (QI and Q2): the foUowing formula: and Vicarious/Past

was

+ (% somewhat ethical ? % somewhat unethical) + 100


For the Personal/Future (Q3 and Q4): more + 100 and Vicarious/Future

questions (% more

ethically-%

unethically)

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234 John Tsalikis

and Bruce Seaton 1


Ethics Index

EXHIBIT
Questions comprising

the Business

Personal/Past QI. Very Based on your own experiences Somewhat as a consumer unethically in the past year, nor businesses you dealt with ethicaUy generaUy behaved: Very ethicaUy

unethicaUy

Neither

Somewhat

Vicarious/Past Q2. Very Personal Q3. More Vicarious Q4. More Based Based on what you heard from others or the media in the Neither past nor year, businesses behaved: ethicaUy Very ethicaUy

unethically /Future on your own

Somewhat

unethicaUy

Somewhat

Based

experiences About the

as a consumer same More

last year,

do

you

expect

businesses

in

the

coming

year

to behave?

unethicaUy /Future on what you

ethicaUy

heard About

from the

others same

or

the media More

last year,

do

you

expect

businesses

in the

coming

year

to behave?

unethicaUy

ethicaUy

countries and results for the three European in Table III and de the 2006 US BEIs are presented 1. AU three in European picted graphicaUy Figure The
countries show a positive sentiment for BEIpersonai/past,

the information media). In contrast

source is external or vicarious

(e.g. the of the

albeit not as strong as the 2006 US data. Similar to the 2006 US data, the BEIvicarious/past were distinctly negative for aU 3 EU countries with Spain having the
strongest negative sentiment = (BEIvicarious/past 73.2).

to the internal components ofthe BEIfomre showed marked those BEIpast, country distinctiveness simUarity and between
the tries, four the countries difference was than were between smaU the examined. In aU four

internal when
coun the

BEIvicarious/future more positive

with

and BEIpersonai/future the BEIpersonal/future except

difference between personal and vicarious ethical were similar for Spain and Germany perceptions (slightly less than the 2006 US) but the UK showed a source. lesser distinction by information markedly
However, as examination of Figure 1 wiU confirm,

The

BEIvicarious/future

for

Germany.
ences between were

StatisticaUy
no country different

aU four within
from zero. were

country
However, extremely

differ
the large.

distinctions

UK

aU 4 BEIpast profiles exhibited the distinctly crepancy between of business based on personal with a tendency

the same marked "ethical"

dis

respondents direction ofthe


other extreme

extremely ethical behaviour


German respondents'

were

positive of business.
BEIfoture

about At

the the

perceptions

scores

experience,

toward "unethical

coupled perception" when

were

view of pessimistic and the US business future ethicality. Spain occupied As of the middle of the distribution. inspection indicative of III wiU were
across

a distinctly

Table TABLE
Business Ethics Component

readily
the four

confirm

III
Scores for the Four Index

differences
BEIfuture

primarily

the between-country due to the variations in the

countries.

Variables Effects of demographic variables on index elements

UK
BEIpersonal/past BEIvicarious/past BEIperS0nal/future BEIvlcarious/future BEIs BEIs over under 100 100 115.5 93.8 136.0 133.6 indicate indicate

GERMANY SPAIN 2006US


While
111.5 75.7 86.5 87.5 consumer consumer 110.6 73.2 87.3 105.6 104.6 sentiments 100.4 96.7 whUe 126.1

the majority significantly

ofthe effect

not
were:

variables did demographic the BEI, the few exceptions

positive negative

sentiments.

a general exhibited respondents for both future components of sentiment, positive were and the BEI younger Q4), (Q3 respondents more about the future ethical behaviour optimistic UK: While UK

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The International Business Ethics

Index 235

140

n-Il-1 * ? ? ? 130-/4 ? -GERMANY

-Hk?

SPAIN

1 I 110-V--r

120--f--

2006US

i 10?-\

/-/-?

-\

/
80-\/^'
70 J-.-.-. Personal/Past Vicarious/Past

^?_*?
Personal/Future Vicarious/Future

BEI Component
Figure 1. Business ethics component scores for the four countries.

of businesses Swords

and respondents. Whipple a in American and British of (1992), study ethical student's found that demo perceptions, variables did not affect ethical

than older

of business ethical practices. perceptions Polonsky et al. (2001) identified some differences in consumer ethical countries Netherlands) perceptions between four Northern EU The Denmark, Scotland, (Germany, and four Southern EU countries

graphic

significandy In addition, UK females express more judgments. ethical assessments of business ethicality than males, a noted in the US.. pattern previously GERMANY: businesses than males treated did. Females them perceived personaUy that, in the past, more ethicaUy

(Por Van Luijk (1997) sug tugal, Spain, Italy, Greece). countries' gested that Southern and Eastern European those of the practices lag behind and Western Similar countries. European differences between North and South were ethical

business Northern ethical

SPAIN: As in Germany, Spanish females perceived treated them personaUy that, in the past, businesses more than In addition, Spanish males did. ethicaUy behaviour optimistic of businesses (based on the information they heard from others). No age effect was observed for the Spanish sample. Apparendy the memory ofthe cooking females were more about the future ethical

reported by Wood (1995). The results of the present are countries study show that the three European sirrhlar in their perceptions of the ethical behaviour of in the past. However, the three countries on their perceptions of future ethical vary widely business behaviour tinction widest between the dis by businesses. More specificaUy, of North vs. South breaks down because the

oil scandal of 1981 (where 161 Spaniards died ingesting poisonous rapeseed oil sold as olive oil) has faded from the national memory.

in perceptions about the future exists and the UK, with Spain located Germany in the middle. somewhere gap each country wiU be

Conclusions A problem of real unification ofthe EU is the diversity to the union (Grimond, of cultures belonging 1995). As inspection of Table III and Figure 1 will readily the EU is a coUection of countries rather confirm, a as at than unified entity, least regards consumers'

For clarity of presentation, dealt with individuaUy: GERMANY: According (1987), German orientation. The German behaviour be provided managers same was An

to Becker

and Fritzche

a pessimistic exhibited true in our findings about of future ethical explanation (2000) who corporate for this might that declared behaviour is as

consumers' of business.

sentiments

by Benoit "In Germany, civilised

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236 John Tsalikis as a good loaf of bread. Any company to with be the perceived tampering country's labour laws is bound to regret it" (p. 36). sacrosanct consumers German should be the least However, a to worry because cross-referential survey found were that German managers by other perceived manager as the most ethical (Jeurissen and van Luijk, If the ones that should worry 1998). anything, should be the Spaniards because their managers were second Germans to last.4 This should diink contradiction the most between ethical

and Bruce Seaton in the BEI by far was observed about the future). This (especiaUy perceptions seems to corroborate (2002) finding Gwyther's that in the UK "the fact remains that declaration UK: The highest outright fraud in business other hand, The Economist corporate culture is serving with no more distinction American counterpart. Nor scandals. Indeed, accounting behind America in bringing clash weaker 2002, closer The of capitalist than might p. 63). Our to Gwyther is rare" declared than the (p. 4). On that "Europe's and owners short-termist free of its

UK

shareholders

is the continent

rated what

(having and what they actuaUy think managers) simistic results about future expectations) explained Vogel by the findings (1992) argued the role of the

(BEI's pes could be tend to

of Vogel (1992). that "Americans individual

it appears simply to be them to light. In the is armoury systems, Europe's be expected" (The Economist, data revealed a UK population Economist. of the UK sentiment be explained

than to The ethical also

emphasize critical source of ethical

as the most

in other cap values, while italist nations relatively more emphasis is placed on as the locus of ethical guidance" the corporation (p. 44). More specificaUy,
or

positive could respondents (2006)

argument that UK companies conscious of the need increasingly their ethical credentials addition, executives ethical zerland as with

by Bussey's "are becoming to demonstrate (p. 17). In of business with high Swit

in Germany

the focus
ethics where

is

to consumers"

on

"consensual"

"communicative"

he not with the individual but with as a whole (van Luijk, 1997). community individual the ethical behaviour of Apparendy ethical the decisions German
corporation

a poU the Germans, ranked the top 5 countries as being: US, UK, 1991). (Singer,

standards

Canada,

and Germany

managers
or the

is lost in the shift of focus


community as a whole.

to the Future direction of the BEI

For a comprehensive historical perspective of business ethics in Spain see Argandona (1999). to Argandona, in ethical development According SPAIN: Spain "has run paraUel to that of other countries, and has been affected by similar factors" (p. 159). In our con the Spaniards are closer to American findings sumers' ethical sentiments but quite distinct from the ethical and sentiments about The the future of the Germans agree with present findings ofthe cliche that the citizens questioning Argandona's and countries hold a contempt of southern European the British. distrust Spain 10-23% towards has a the law and the State. gray economy (about significant of GDP). Gray economy, being an iUegal to defraud the coUusion of businesses and consumers State, should prima consumer perceptions present data do not to influence facie be expected However the toward business. support such a contention.

A first step was made for the expansion of the BEI in arena. WhUe the results and the the international are intrigu between the four countries comparison ing, the movement was value of the BEI lies on the relative asmeasured by future runs. The first step simUar to the US both in culture

in countries The next and data gathering methodologies. step the BEI in more diverse cul would be to measure tures such as in Africa, Asia, Latin America and the
cultures.

Muslim

Notes 1 2 As the
Power

reported
the Purchasing

by

International Monetary
Parity method.

Fund

using

AU four BEIs were


be the aU future formula

calculated
calculations for the

in (1999) argued that pubhc corruption Argandona to the ethical per the late eighties was detrimental seem ceptions of Spanish society. Spanish consumers to have bounced the aforementioned back from this pubhc corruption and cooking oil disaster of 1981.

using
of BEI,

the weighted
the BEI. numbers above

as wUl scores 3 on Based 100 ethical sentiments indicate

consumer numbers towards

sentiments under the

side whUe leaning

towards the leaning consumer 100 indicate side.

unethical

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The International Business Ethics Index 237


The Germany Denmark Belgium = Italy scores = +210, = +66, = -37, -428. of ethical = business +170, = United +50, = Spain conduct States UK -171, = = were: +73, +37, and Husted, Kattan: of B. W., 1996, J. B. Dozier, J. T. MeMahon 'The of Cross-National Impact Ethics and Form on Attitudes about Reasoning', and M. W.

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