“…Some studies have focused on particular countries outside the US, such as India (Monga, 2007), Kuwait (Ali and Ali, 2005), China (Fryxell and Lo, 2003), Malaysia (Rashid and Ho, 2003), Iran (Ali and Amirshahi, 2002), Singapore (Koh and Boo, 2001), Thailand (Singhapakdi et al, 2000), Finland (Lämsä and Takala, 2000), New Zealand (Alam, 1999), and Japan (Nakano, 1997). There have also been studies examining the ethical orientations of managers in different functional areas such as information technology (Jin, Drozdenko and Bassett, 2007), human resources management (Bennington, 2006), accounting (Shafer, 2002), and marketing (Chan and Armstrong, 1999;Mengüç, 1998;Murphy, 1999).…”