There has been a recent increase in investigating cross-cultural managerial business ethics aimed at facilitating conflict-free business interactions between businesspersons of different countries. In view of such growing importance of business ethics for international trade relations, this research study investigates the differences between ethical and moral orientation statements between businesses in Morocco and the U.S. Our study provides some of the first known empirical evidence regarding the ethical orientations of North African (Moroccan) business executives, vis-à-vis their Western (U.S.) counterparts. The research results found that Moroccan managers held strong ethical beliefs, with some being strongly idealistic and others strongly relativistic. Research findings of this study are discussed, along with their managerial implications.