DISCUSSION AND IMPLICATIONS
This study examines the influence of different cultural dimensions on the three perceptual
elements of the ethical decision-making process (Dilemma, Actions, and Consequences).
Different models for the cultural dimensions were used (Hall & Hofstede) to evaluate the
decision-making process. Country groupings differed according to the cultural model
used. In general, both models showed significant differences between groups in each of
the three aspects of the ethical decision-making process: perceived dilemma, preference
for action, and role of the accountant. It is clear that no matter which classification scheme
is used, these results show that culture has an effect on the ethical decision-making process.
The closeness in the research results reflect the similarity in the way the cultural
dimensions are operationalized. The dimensions of the different cultural models reflect
similar constructs.