筆者與二位同事年前嘗試修改一個說明商業倫理的決策模式,初步陳構了一個包括行為者,制度與文化因素的三個說明架構(Ip, Chan, Lau 1987)。隨後,我們再應用這個架構來說明香港從事市場推廣人員的商業倫理決策的情況(Chan, Lau, Ip 1988)得到了一些初步的成果:(1)個人對倫理問題愈敏銳,行為就會愈符合倫理;(2)個人周圍對其有影響的人(significant others),對個人的倫理有重要的影響;(3)擁有比較少的傳統文化特質、有強烈的手段目的價值取向及受一些不很遁的手段目的價值取向及受一些不很道德的在其左右有影響力的人所影響的人,會傾向作一些不很道德的事。〔註:這裡所指的行為,是被訪者所認為(或構想會發生)的行為perceived behaviour,並非真實的行為。對於知與行之間的統一所涉及的問題,在下一節將有所說明。〕
一個近期的跨文化的比較研究(Mc Donaldand Pak 1995)只有比較了華洋經理的道德表現,同時還展示了性別、年齡、教育水平、工作經驗等對一個人的道德反應的關係。研究其中一個有趣的結果是:華人經理與洋人經理,在道德表現上有明顯的區別:洋人經理對不道德的行為表示了低程度的容忍,華人經理則沒有這個表現。這發現與文首介紹過的較早期的一個調查的結論(Lee 1981)有明顯的出入。
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