Cross-cultural issues in business ethics: A review and research agenda

This paper reports a systematic literature review of articles published over the past 35 years on cross-cultural issues in business ethics. A screening process resulted in a final sample of 306 papers in 26 double-blind reviewed journals with an impact factor score of at least 1.0 in the field. This study uses citation analysis, systematic literature review method, and knowledge-stock analysis. This study highlights the findings from prior studies, compares and contrasts salient characteristics and provides directions for future research. This study identifies important gaps between the literature and the challenges of cross-cultural issues in business ethics. These gaps include lack of conceptual articles, multi-countries level analysis, and deficiency of comparison analysis between developed and developing countries. This article proposes to apply virtue ethics and model of cultural sense-making as some analytical frameworks in the field of cross-cultural issues in business ethics. This review of the literature could provide managers with a longitudinal perspective on how the institutional environment and national culture affect business ethics perception of employees. This paper contributes to the cross-cultural literature on ethical attitudes, helps us better understand cross-cultural differences in business ethics, and provides directions for further research.