The importance of gender across cultures in ethical decision-making

Business ethics attracts increasing attention from business practitioners and academic researchers. Concerns over fraudulent behavior keep attention focused on ethics in businesses. The accounting profession pays particular attention to matters of ethical judgment. The profession has adopted a strict code of conduct and many states require the passage of an ethics exam to gain certification. The more that is understood about the relationship of gender and ethics, the better chance of education and training programs will be designed to improve ethical awareness and sensitivity. Prior studies have found that personal characteristics are an important aspect of cultural norms. This study analyzes the responses of students from eight different countries to questions on their probable actions to an ethical dilemma.