8. Conclusions
8.1. Scale deÕelopment
Ten out of the 11 items listed by Dubinsky and Gwin (1981)are represented in the final scale items measuring unethical buyer and supplier behavior in Table 3. The eleventh item providing a free lunch is not, in itself, viewed as being unethical by the focus group participants, presuming that a purchasing manager reciprocates this favor. The remaining scale items representing unethical buyer and supplier behavior in Table 3 are based on the current study’s focus group responses and research by Felch (1985), Trevisan (1986) , and van den Hengel (1995) . These three studies consider ethical issues from a domestic standpoint rather than from a broader international vantage. The two items most commonly associated with unethical practices in international business, using bribery and using ‘‘grease’’ payments to facilitate transactions (Puffer and McCarthy, 1995; Schlegelmilch and Robertson, 1995; Donaldson, . 1996; Husted et al., 1996 ), are not included in the final scale items. Thus, it appears that the viewpoints of US purchasing managers do not change when dealing with non-US suppliers with whom they have a relationship. Perhaps more significantly, the factor structures of the scales measuring unethical buyer and supplier behavior are statistically identical between the buyer and supplier samples, suggesting that US purchasing managers share similar viewpoints with their non-US suppliers as to what activities constitute unethical behavior in their relationships.