TrustUS: Cultural Influences on Ethical Decision Making

Abstract

This case study focuses on how divergent cultural norms can impact ethical decisionmaking between a superior and subordinate in a high-pressure workplace. In order to ensure that today’s business students (and tomorrow’s business leaders) adhere to the highest standards of ethical conduct in an international and multicultural environment, it is imperative they recognize and respond appropriately to different cultural views of ethics. In the accompanying case, Jane, a Chinese national living and working in the United States, encounters multiple ethical dilemmas during her employment at TrustUS. Readers are introduced to important cultural factors that differ between Eastern and Western societies (such as Power Distance and Collectivism) and are asked to apply these concepts to gain insight into how cultural background might influence the ethical decision making of a professional in a managerial accounting context.