An investigation of moral values and the ethical content of the corporate culture: taiwanese versus u.s. sales people
An Investigation of Moral Values and the Ethical Content
ABSTRACT. An empirical study using two ethics-
Ethical behavior in business is a complex inter-
related and three sales force outcome variables was
action of organizational factors, personality
conducted in Taiwan and compared to an existing
characteristics, and societal information cues
U.S. sample. Across the two national cultures, indi-
which have a positive effect on long-term
vidual perceptions of corporate ethics appears to be
profitability. The ethical decision-making in
a more direct determinant of organizational commit-
organizations is a function of individual factors
ment than individual moral values. Differences
(Akaah and Riordan, 1989), such as one’s moral
between the two national cultures were found inethics perception as it relates to moral values, job
values (Boyce and Jensen, 1978; Reidenbach and
satisfaction, and turnover intention. Explanations for
Robin, 1988) and components of organizational
culture (Hunt and Vitell, 1986; Ferrell et al.,1989; Jones, 1991; Hunt and Vasquez-Parraga,
KEY WORDS: commitment, corporate culture,
1993; Weber, 1996). Few empirical studies have
ethics, sales management, satisfaction, Taiwan,
related ethics to sales force outcomes (Futrell and
Sager, 1982; Apasu, 1986; 1987) with only oneusing a foreign culture ( Japan) (Apasu et al.,1987). In the case of Apasu et al., personal valueswere defined in terms of a desire for a comfort-able or exciting life, peace, beauty, freedom, love,wisdom, etc. With the exception of “honesty,”none of the values studied were involved withethics.
The first work that successfully associated
Dr. Neil Herndon has lived and taught in Hong Kong forover five years. His work in ethics has appeared in the
ethical values with commitment was Hunt et al.
Journal of Business Ethics, the Journal of
(1989). In terms of corporate ethical values,
International Consumer Marketing, the Asia Pacific
organizational commitment, and job character-
Journal of Management, and Research in
istics, Hunt et al. found that organizational
commitment was strongly related to corporate
Dr. John Paul Fraedrich has published in journals such as
ethical values. Several models have incorporated
the Journal of Business Ethics, the Journal of the
personal beliefs into organizational performance
Academy of Marketing Science, and the Journal of
with satisfaction as a key dependent variable
Business Research. He has co-authored several books
(Ferrell and Gresham, 1985; Hunt et al., 1989). on the topic of ethics: Business Ethics: Ethical
Much of the research within this area has been
Decision Making and Cases, Houghton-Mifflin; and
done on U.S. corporations and samples (Angle
Integrity Management, University of Tampa Press.
and Perry, 1981; Morris and Sherman, 1981;
Dr. Quey-Jen Yeh, much of her work concerns values andethics and has been published in leading Taiwanese
Abelson, 1983; Bonoma, 1984; Barney, 1986;
Hunt et al., 1989). Hence a gap has appeared
Journal of Business Ethics 30: 73–85, 2001. 2001 Kluwer Academic Publishers. Printed in the Netherlands.
concerning the generalizability of findings into
When such ethical values are shared within an
the international marketplace. It is the purpose
organization, success can be enhanced (Keeley,
of this study to begin to fill this gap.
1983; Badovick and Beatty, 1987; Hunt et al.,
The focus of this research is on how organi-
1989). Positive outcomes of an ethical value
zational and individual factors affect sales force
structure may be increased organizational com-
commitment, satisfaction, and turnover in sales
mitment and job satisfaction, and decreased
organizations in a cross-cultural setting. It deter-
mines if there are cross-cultural differences in the
Organizational commitment is a “psycholog-
ethics-related variables individual moral values
ical bond” to an organization which influences
and perceived ethical content of the corporate
individuals to act in ways consistent with the
culture and then considers if these differences
organization’s interests (Porter et al., 1974) and
influence the sales force outcome variables of
has been characterized by such concepts as loyalty
organizational commitment, job satisfaction, and
(Price and Mueller, 1986), and behavioral and
attitudinal commitment (DeCotiis and Summers,
A brief literature review explains individual
1987). When employees are committed to an
moral values, corporate ethical values, organiza-
organization they tend to reenforce the existing
tional commitment, job satisfaction, and turnover
value structure around them. Haughey (1992)
intention. Propositions are developed relative to
concludes that there is a relationship between
the literature and the methodology and analysis
loyalty, commitment, and the ethical character of
used for the Taiwanese sample is discussed.
Finally, results are discussed and suggestions are
Another outcome of an ethical organization
made for researchers and practitioners.
is job satisfaction which is defined as the degreeto which employees have a positive affectiveorientation toward employment by the organi-
Literature review and propositions
zation (Price and Mueller, 1986; Brown andPeterson, 1993). This construct appears to
Individual moral values are evolved perspectives
involve all job characteristics that sales people
which can include such concepts as relativism,
“. . . find rewarding, fulfilling, and satisfying, or
egoism, justice, deontology, and utilitarianism.
frustrating and unsatisfying” (Churchill et al.,
There are many ways in which to measure such
1990, p. 343). The organization’s psychological
a construct (Kohlberg, 1976; Boyce and Jensen,
climate appears to be related to job satisfaction
for sales managers (Vitell and Davis, 1990; Swift
1988); however, all are grounded in the premise
and Campbell, 1998) with trust leading to
of “right making”. It can be self-interest for the
increased job satisfaction for sales people as well
egoist, interest satisfaction for the utilitarian, or
the value of natural laws for the natural law
Also, when organizations are ethical it is
theorist (Harris, 1986). The age and gender of
assumed that turnover – operationalized as the
sales managers has been associated with differ-
intention to cease paid employment in an orga-
ences in personal moral philosophies, yet these
nization for the purposes of this study (Bluedorn,
philosophies do not differ significantly from those
1982; Johnston et al., 1990) – will decrease.
of other marketers (Bass et al., 1998). For
Historically, business has been concerned with
example, women appear to be more likely than
this construct along with its causes and effects
men to perceive business practices as unethical;
(Bluedorn, 1982; Futrell and Parasuraman, 1984;
however, this gender difference declines with
work experience (Franke et al., 1997).
example, Apasu (1986) found that individual
Corporate ethical values is a central dimension
value congruence with organizational values is
of corporate culture which underlies specific
negatively associated with turnover. Hence, it
values that guide product and service quality,
would appear that sales people who do not agree
advertising content, and treatment of customers.
with the ethical content of a corporate culture
An Investigation of Moral Values and the Ethical Content of the Corporate Culture
do not fit in and so are more likely to leave
(DeGeorge, 1990). Increased intentions to leave
an organization have been associated with an
increased potential for illegal acts, which in turn
encourages others to learn inappropriate behavior
(Ferrell and Gresham, 1985; Ferrell et al., 1989).
between commitment, satisfaction, and turnover.
Turnover intentions is negatively related
Job satisfaction and organizational commitment
are highly correlated (Brown and Peterson,
Turnover intentions is negatively related
1993). Organizational commitment is positively
correlated to job satisfaction (Dubinsky andSkinner, 1984) and negatively related to turnover
their level of individual moral values will
Summers, 1987; Sager and Johnston, 1989).
DeCotiis and Summers (1987) also concluded
that both job satisfaction and commitment areequally capable of predicting turnover. Mobley
The relationships presented as research propo-
(1982) however, indicated that, in general,
sitions in P4, P5, and P6 concerning organiza-
organizational commitment is a better predictor
tional commitment, job satisfaction, and turnover
of turnover than satisfaction. The work of
intentions are frequently found in sales manage-
Johnston et al. (1990) reveals that organizational
ment studies (Sager et al., 1989). They are
commitment does play a key role in turnover
included here primarily to confirm if they will
decisions. While the link between job satisfac-
hold for the Taiwanese sample as they do for the
tion and turnover is indirect, it appears as if it is
being mediated by organizational commitment.
conclude that organizational commitment and
Methodology and analysis
job satisfaction are positively correlated with eachother and that they both are negatively related
Data was collected from full-time sales personnel
across a national Taiwanese chain of retail stores
becomes: Does the perceived ethics of the cor-
and compared to Herndon’s 1991 study of a
porate culture affect these constructs differently
comparable national U.S. chain of retail stores.
Only full-time sales people and sales managers
From the discussion, the propositions to be
were surveyed to avoid a possible confound on
full-time versus part-time employment. Alsousing a sample from one functional area (i.e.,
sales) within a single organization reduces the
influence of other corporate subcultures on the
hypothesized relationships in this study. A
stratified sampling method was used to determine
measure of organizational commitment.
the number and location of stores in eachdivision from which the sample was to be drawn.
For each of the selected stores an envelope con-
taining an instruction letter and questionnaire
booklets was mailed. Within each questionnaire
there was a statement that explained the general
purpose of the research, voluntary nature of
participation, and assured confidentiality.
The measurement instrument used was a self-
18 items, nine of which were reverse scored.
administered questionnaire in the Chinese
Each item was followed by a 5-point, Likert-type
language consisting of five measures, plus a
demographic questionnaire. To ensure accuracy
and generalizability, translation-back translation
modified Staying or Leaving Index (Bluedorn,
1982; Johnston et al., 1990) and consists of 4
Individual moral values were measured using
items, each followed by a 7-point, Likert-type
the Reidenbach and Robin scale (1988) and
scale. Even though its coefficient alpha was 0.67,
consisted of three scenarios, each of which was
this is within the minimum reliable bounds for
followed by eight, 7-point semantic differential
exploratory research (Cosenza, 1993).
items anchored by bi-polar adjectives or phrases.
Of the 630 questionnaires distributed, 143
Of the eight items, two measured justice, three
(22.7%) usable questionnaires were returned with
relativism, and the rest deontology. This research
a distribution of 92 (64.3%) from sales people and
made no assumptions about the desirability or
51 (35.7%) from sales managers. The typical
appropriateness of a given moral framework. A
respondent was a single (88%) female (62%).
high mean score for all 24 items in the three
Average years of employment with the firm
scenarios presented a high level of individual
was 2.4 (males) and 2.2 (females) respectively.
moral values. Cronbach’s alpha was used to assess
The education level was primarily high school
the reliability of all measures used in this study.
graduates with some college training. In general,
Coefficient alpha for Reidenbach and Robin’s
scale ranged from 0.85 to 0.87 for the three
company means. Sampling error techniques as
well as nonresponse manipulations suggested no
Corporate ethics was assessed by the Ethical
Climate Questionnaire (ECQ) originally devel-
oped by Victor and Cullen (1988). The ECQ
grouping variables for ethics were derived that
was used to measure corporate ethics as perceived
classified subjects into the following groups:
by individual members of the sales force. The
high/low individual moral values, high/low
focus of the ECQ was on description rather than
individual feelings. The ECQ consists of 26 items
matched/mismatched between individual moral
for five constructs: law and code, caring, instru-
values and perceived corporate ethics. The
mentalism, independence, and rules. Each item
high/low conditions were determined by calcu-
was followed by a 6-point, Likert-type scale.
lating the means of the two ethics-related
Subjects with a high mean were classified as
variables. Individuals scoring above the mean of
having a high perception of corporate ethics. The
a variable were classified as high and those
coefficient alphas assessing internal reliabilities for
scoring below the mean were classified as low.
the five constructs were 0.745, 0.736, 0.701,
Interaction of the two variables resulted in four
0.715, and 0.560. Their combined value (0.821)
groups of ethics-related constructs: H-H (high
corresponds favorably with other research that
on both), H-L (high individual moral values/low
perceived corporate ethics), L-H (low individual
Organizational commitment was assessed by
moral values/high perceived corporate ethics),
the Organizational Commitment Questionnaire
and L-L (low on both). Combining H-H with
(OCQ) (Mowday et al., 1979) which consists of
the L-L group, and H-L with the L-H group, we
15 items, six of which were reverse scored. Each
obtained groups that were matched/mismatched
item was followed by a 7-point Likert-type scale.
between individual moral values and perceived
The coefficient alpha for the OCQ was 0.85
which is consistent with Mowday et al. (0.82).
The Job Satisfaction Index (Brayfield and
reduces error variance and increases the precision
Rothe, 1951) describes job satisfaction as a global
of the model parameter estimates, was used to
measure similar to morale. The index consists of
test model concomitant variables (Freund et al.,
An Investigation of Moral Values and the Ethical Content of the Corporate Culture
outcome variables which revealed that organiza-
groupings of ethics with individual demographics
tional commitment is positively related to job
as the covariates since organizational commit-
satisfaction (P4 supported) (r = 0.52, p = 0.0001)
ment, job satisfaction, and turnover intentions
and negatively related to turnover intention (P5
may be affected by the respondents’ demo-
supported) (r = –0.28, p = 0.0006). In addition,
graphics. By incorporating these demographic
job satisfaction was negatively related to turnover
variables into the analysis as covariates, variation
intention (P6 supported) (r = –0.35, p = 0.0001).
that otherwise would be incorrectly attributed to
These relationships also held for both sales
the measures of interest due to spurious correla-
managers (r = 0.69, p = 0.001; r = –0.37, p =
tions would be more properly accounted for.
0.0079; r = –0.32, p = 0.0228) and sales people
The profiles between sales managers and sales
(r = 0.43, p = 0.0001; r = –0.22, p = 0.0391;
people (Table I) show that sales managers have
r = –0.35, p = 0.0007). These results also imply
higher mean scores than sales people in each
predictive validity of the instrument relative to
measure except for turnover intention. This
the three sales force outcome variables.
implies that, in general, sales managers have
Table II indicates that there are no significant
higher individual moral values and corporate
differences in the ethics-related variables and in
ethics perception, are more committed, more
the sales force outcome variables across the
satisfied, and less likely to leave the organization
geographic divisions of the organization, indi-
than sales people. While there were significant
cating that divisions can be combined in the
differences in age, tenure, and turnover intention
subsequent analysis. There is no significant
between sales managers and sales people, it seems
difference in either individual moral values or the
these differences occurred due to position.
perceived ethicalness of the corporate culturebetween sales managers and sales people, indi-cating that position can be combined for each
Tests of the research propositions concerning sales
of these variables. There is no significant differ-
force outcomes for the Taiwanese sample
ence in organizational commitment between salesmanagers and sales people, indicating that they
Correlation analyses were used to examine the
also may be combined for subsequent analysis.
relationships between the three sales force
However, job satisfaction and turnover intentionare significantly different between sales managersand sales people, indicating that the analysis for
these two groups should proceed separately on
Profiles of the Taiwanese sales managers and sales
these two sales force outcome variables. Tests of the research propositions concerning theethics-related variables for the Taiwanese sample
Analysis of the three ethics grouping variables on
perceived corporate ethics and individual moral
values indicate no significant differences between
subjects in matched/mismatched groups. Also,
there was no significant difference in individual
moral values between subjects in groups of
high/low perceived corporate ethics (Table III).
However, there was a significant difference in
perceived corporate ethics between subjects in
6 for the high school graduate; 7 for 1 year of
groups of high/low individual moral values. One
may conclude that subjects who differ in indi-
Effects of division, position, and demographics on the five research variablesa
* p < 0.0001; ** p < 0.01.
icant, thus partially supporting P3. None of the
Effects of the three ethics grouping variables on
demographics showed any significant influences
corporate ethics and individual moral valuesa
on the three sales force outcome variables. Thelevel of individual moral values do not seem to
significantly influence the three sales force
Further analyses by least square means differ-
ence (LSD) indicates that those subjects in the
high perceived corporate ethics group were more
committed to the organization than those in
(4.73–4.41). Also those sales people in the
matched group had less tendency to leave the
organization than those in the mismatched group
(3.35–3.86), further supporting P3. However, P1
and P2 are not supported in that congruence
between individual moral values and the per-
Results of F-values in ANCOVAs.
ceived ethical content of the corporate culture
do not significantly influence organizationalcommitment or job satisfaction.
vidual moral values will also differ in how theyperceive corporate ethics, but not vice-versa. Discussion of the Taiwanese findings
Hence P7, predicting the relationship between the two ethics-related variables, is supported.
No significant differences were found across the
geographic divisions of the organization under
force outcome variables also show partial signif-
study or between sales managers and sales people
icance (Table IV). Significance occurred in
on the individual moral values scale or on the
organizational commitment between all subjects
measure of perceived corporate ethicalness. This
in groups of high/low perceived corporate ethics.
suggests that the individual moral values of both
Similarly, turnover intentions between sales
sales managers and sales people are very similar
people in match/mismatched groups was signif-
throughout the organization and that both sales
An Investigation of Moral Values and the Ethical Content of the Corporate Culture
Effects of the three ethics grouping variables on the three sales force outcome variablesa
managers and sales people perceive the ethical-
related to turnover intention. Job satisfaction was
ness of the corporate culture in a similar fashion.
also negatively related to turnover intention. In
One source of this consistency is likely to be the
addition, the association of perceived corporate
existence of a strong and consistent corporate
ethics with job satisfaction and turnover inten-
culture and the implied existence of shared
tion was not statistically significant.
norms and other social control systems to help
These findings indicate that the effect of
produce this organizational uniformity. Because
perceived corporate ethics on job satisfaction and
of the stand-alone design of the stores in this
turnover intention is indirect and is being
chain, the sales manager likely plays an impor-
mediated by organizational commitment. It also
tant role in communicating (or not communi-
appears that individual moral values are not very
cating) the ethical content of the corporate
useful in directly predicting employee potentials
in organizational commitment, job satisfaction,
The individual moral values of the Taiwanese
and turnover intention. Their impact on the
sales managers and sales people directly impact
three sales force outcome variables seems to be
their perception of corporate ethics, but not vice
mediated by one’s perception of corporate ethics.
versa. Specifically, it seems that those who score
There was also a significant difference in
high on individual moral values are more likely
turnover intention between sales people in
to perceive a higher level of corporate ethics than
matched/mismatched groups. This may imply
those who score lower on individual moral
that whether or not a sales person perceives a
values. Those who had a higher perception of
congruence between individual moral values and
corporate ethics were more committed to the
corporate ethics, it still is a useful indicator of
organization than those who had a lower per-
potential turnover intention. Finally, none of
ception. Among the three sales force outcome
the demographic covariates were found to be
variables, organizational commitment was posi-
tively related to job satisfaction but negatively
Comparisons between U.S. and Taiwanese
influence of ethical considerations on an organi-
sales managers and sales people
zation in terms of organizational commitmentappears to lie, in part, in one’s perception of the
Similarities between the two samples
organization’s own commitment to ethics. Organizational commitment was also positively
The final step in the research process was to
related to job satisfaction and negatively related
compare the findings from the Taiwanese sample
to turnover intention in both studies. This
(Figure 1) with Herndon’s 1991 research on U.S.
finding empirically validates what many already
retail sales managers and sales people to consider
believe: irrespective of national culture those who
the generalizability of the Taiwanese results.
are more committed to an organization or have
more job satisfaction are less likely to leave the
differences in individual moral values and per-
organization than those who are less committed
ceived corporate ethics between sales managers
and sales people across national cultures. Also,our study supports the findings that individualmoral values may influence one’s perception of
Differences between the two samples
corporate ethics directly, but may indirectlyinfluence the three sales force outcome variables.
U.S. sales managers and sales people who differed
Hence, one may conclude that individual moral
in their individual moral values also differed in
values are not very useful as an indicator of
the level at which they perceived corporate
potential organizational commitment, job satis-
ethics, and vice versa (Figure 2). The Taiwanese
faction, or turnover intention across these two
sample revealed the former relationship, but not
the latter which indicates that the perception of
It was also discovered that sales personnel who
corporate ethical content may have an influence
have a higher perception of corporate ethical
on individual moral values in the U.S. but not
climate are more committed to the organization
which indicates that the key to understanding the
Also, U.S. managers and sales people had sig-
Figure 1. The relationships among the five research variables for the Taiwanese sample.
Figure 2. The relationships among the five research variables for the U.S. sample. An Investigation of Moral Values and the Ethical Content of the Corporate Culture
nificant differences in organizational commit-
Discussion of findings from the two
ment, job satisfaction, and turnover intention
with the Taiwanese sample only having signifi-cance differences in job satisfaction and turnover
Perceptions of corporate ethics appear to be a
intention. One may conclude that organizational
more direct determinant of organizational com-
commitment and job satisfaction are both pre-
mitment than individual moral values for both of
dictors of turnover intention in U.S. sales forces,
the samples. Organizational commitment and job
but that job satisfaction is more directly related
satisfaction were positively correlated with each
to turnover intention than organizational com-
other, while both were negatively related to
turnover intention. A practical implication of this
In the U.S., job satisfaction and turnover
finding is that one may enhance commitment
intention were directly associated with different
potentials for sales personnel while maintaining
levels of corporate ethics perception, but neither
job satisfaction and low turnover tendencies by
of these relationships were found in Taiwanese
strengthening their positive perceptions of cor-
sales managers or sales people. In other words,
porate ethical policies, perhaps through their sales
for U.S. sales forces, those having a higher per-
ception of corporate ethics are more satisfied and
Also, some researchers suggest that positive
less likely to leave than those having a lower
perceptions of corporate ethical policies may be
perception, but this does not seem to be true for
enhanced if the organization is able to establish
the Taiwanese sample. It would appear from these
a corporate code of ethics containing reward and
results that for sales people in the U.S. sample
punishment policies that is applicable to all levels
perceived corporate ethics have a direct impact
of the organization (Victor and Cullen, 1988;
on their job satisfaction and turnover intention
Hunt et al., 1989). Specifically, the code has to
whereas for Taiwanese sales forces there is an
be supported by top management, and be con-
indirect impact on these two sales force outcome
sistent, relevant, and widely publicized within the
variables, mediated by organizational commit-
organization (Snell and Herndon, 2000). Due to
the consistent influence of perceived corporate
ethics between these two national cultures, code
indicated that education level was negatively
development efforts should be effective in
related to organizational commitment and posi-
enhancing desirable organizational outcomes.
tively related to turnover, and that income was
The differences between national cultures is
positively related to job satisfaction. None of
equally dramatic. In the U.S., a high level of
these relationships were found in the Taiwanese
corporate ethics perception will have a positive
sample. However, the Taiwanese sample was
effect on an individual’s moral values and may
typically comprised of single Chinese females
make one more committed to and satisfied with
with less than a year of college education whereas
an organization and less likely to leave. For the
in the U.S. sample the typical respondent was a
Taiwanese a high level of perceived corporate
married Caucasian male with two years of college
ethics will not directly influence their individual
moral values, job satisfaction, or turnover inten-
For Taiwanese sales people the perception of
tion. This may be explained by the fact that most
a match between individual moral values and
Taiwanese sales people in this study reported that
corporate ethics may reduce the turnover inten-
they were not aware of any formal or informal
tion, but this is not the case with Taiwanese sales
policies on ethics within their organization such
managers. This finding is contrary to the U.S.
that the ethical climate of the organization could
study and may indicate that, for Taiwanese sales
not be perceived as interacting with their own
people, a mismatch between individual moral
individual moral values. This is also underscored
values and perceived corporate ethics is a useful
by the result that the turnover intention of
Taiwanese sales people was negatively related torecognizing congruence between individual
moral values and perceived corporate ethics. One
example, the synthesis integrated model of ethical
interpretation may be that turnover intention for
decision making in business (Ferrell at al., 1989),
Taiwanese sales people is less when corporate
like the contingency model of ethical decision
ethics is perceived as matching one’s own moral
making in a marketing organization that preceded
values, but not when corporate ethics is per-
it (Ferrell and Gresham, 1985), postulate that
ceived at a high level as seen in the U.S. sample.
factors within the corporate culture are more
It may also be that sales people have two sets
influential than individual factors. While addi-
of ethical standards – one a personal set and the
tional work needs to be done, this study gener-
other a business set – with the personal set having
ally supports these models and suggests that the
higher standards than the business set (Carr,
models may be applied in the Taiwanese culture.
1968; Dubinsky and Gwin, 1981). By assumingthat the individual moral values scale has capturedsome portion of the respondents’ set of personal
Limitations and conclusion
ethical standards, the implication emerges that anindividual’s set of personal ethical standards is
As in most studies, it is useful to note limitations.
used by the individual as a standard to evaluate
Using only one sales force in each national
the level of perceived corporate ethicalness.
culture limits the generalizability of the findings
There is also the implication here that the
since other corporate cultures may interact with
business set of ethical standards may be used to
a given national culture to influence the rela-
either directly or indirectly influence the sales
tionships under study. Consequently, the results
force outcome variables by operating on the level
should be generalized to other organizations and
of perceived corporate ethicalness or operating as
other national cultures with caution.
a part of perceived corporate ethicalness. This
Also, the data was collected once from each
suggests that the application of both sets of
organization. That means changes in ethics-
ethical standards does occur within the sales force
related variables resulting from organizational
environment but that the specific set evoked is
learning, for example, would not be captured in
situation specific and applicable to different con-
this study. Therefore, future studies might include
structs. Additional research in this area is needed
a longitudinal design to consider if these results
to confirm the intensity and direction of these
are stable over time and, perhaps, to capture the
extent to which ethics training or ethics programs
Accordingly, further investigation is suggested
change perceptions of the ethics-related variables
on the constructs of perceived corporate ethics
by sales people who have high individual moral
Despite these limitations, this research makes
values but score low in their perception of cor-
a contribution towards understanding the impact
porate ethics, since this group also showed a high
of individual moral values and the perceived
level of turnover intention. Recognizing the key
ethicalness of the corporate culture on each other
constructs perceived by this group may provide
and on the three sales force outcome variables.
concrete guidance in reducing undesirable sales
This study found that individual moral values are
force losses, since they are likely to provide
not very useful as an indicator of potential orga-
positive inputs into the ethical content of the
nizational commitment, job satisfaction, or
corporate culture. That means that the potential
turnover intention across the Taiwanese and U.S.
for learning unethical behavior from the behavior
cultures. However, individual perceptions of
of significant others would be reduced and the
corporate ethics do appear to be a more direct
potential for more ethical boundary-spanning
determinant of organizational commitment than
behavior influencing customers in a positive
individual moral values in both national cultures.
This research also suggests that some models
related to job satisfaction and negatively related
of ethical decision making developed in the U.S.
to turnover intention for both national cultures.
may also apply to sales forces in Taiwan. For
It appears that irrespective of national culture
An Investigation of Moral Values and the Ethical Content of the Corporate Culture
those who are more committed to an organiza-
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