Table 1 provides a summary of the ethical issues identified in prior research in the areas of domestic and international purchasing, business-to-business marketing, and business ethics. Rather than repeat the information in the table, the focus in this section is to briefly contrast the theoretical positions and empirical research in the area of cross-cultural business ethics. However, one study in particular warrants further remarks. Dubinsky and Gwin 1981 surveyed 160 sales people and 66 purchasing personnel in the US, using a questionnaire listing 11 potentially unethical practices identified through a pretest with both purchasing and sales personnel. These questions were never subjected to formal scale development procedures, and the authors did not em. ploy a matched dyadic sample of buyers and suppliers. Regardless, their study provides an excellent base for comparison with the current study, as it reveals the perceptions of US purchasing managers and their domestic sales counterparts. Section 8 documents this comparison.