ABSTRACT
This chapter aims to make the transition from a purely descriptive account of cultural values, that suggests ethical issues in working across cultures, to a normative one that may guide ethical management across cultures. It focuses on cultural comparison studies, chiefly those by Geert Hofstede. The chapter examines studies that have built on G. Hofstede's work, including the global leadership and organizational behavior effectiveness study, as well as revisions to the work of Fons Trompenaars. It takes up the world values survey and examines the role of modernization theory that appears to implicitly inform this and the other comparative studies. The chapter focuses on theories that seek to advise or assist those who manage across cultural contexts when faced with conflicting cultural values. It also focuses on an appreciation of what is ethical or not ethical across cultural contexts in multinational commerce. Codes of ethics, a solution offered by many multinational companies, appear largely ineffective.
