“…The reviewed marketing/business ethics literature indicate that business managers' perceptions of ethical issues may be influenced by their attitudes toward ethics and social responsibility (e.g., Singhapakdi et al, 1996), situational factors (e.g., organizational ethical cultural orientations, culture/nationality) (see, for example, Bowen, 2004;Douglas et al, 2001;HubermanArnold and Arnold, 2003;Klenke, 2005;Kulik, 2005;Zgheib, 2005), and personal characteristics (e.g., gender, education) (see, for example, Hudson and Miller, 2005;Kujala and Pietilanien, 2004;Lopez et al, 2005;Malone, 2006;McCabe et al, 2006;Premeaux, 2005;Simga-Mugan et al, 2005). As previously indicated, most of the research business ethics studies focused on the U.S.…”