The survey instrument for this study was composed of four parts. The first three parts pertained to business ethical value, person–organization fit, and turnover intent. To measure employees’ perceptions of business ethical value, this study adapted Hunt et al.’s (1989) and Victor and Cullen's (1987) multi-item scales. Business ethical value items included “top managers in my organization should have higher ethical standards than they do now” and “in order to succeed in my company, it is often necessary to compromise one's ethics.” Each business ethical value item was measured with five items using a 7-point scale: “how much do you agree or disagree with these statements?” (1: strongly disagree to 7: strongly agree).