This study examines the matched perspectives of purchasing managers and their suppliers. This approach allows the author to not only examine the viewpoints of US purchasing firms, but to also compare these perspectives to those of their foreign suppliers. The author is unaware of any other study using such a dyadic approach to examine ethical issues in buyer–supplier relationships. However, like many other studies employing a dyadic methodology, the number of matched buyer–supplier responses is relatively small (88) . For example over a 5-year period in the Journal of Marketing, from 1993–1997, the average number of matched buyer– supplier responses for this type of methodology is 98. Like Ellram and Hendrick (1995) , this researcher sacrifices a potentially larger response from purchasing firms for smaller, but richer and more insightful data, which includes the perspectives of their suppliers.