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Although Americans groan about high taxes, most accept the idea that it would be un-ethical not to pay the taxes one owes. After all taxes are needed to run the government and carry out programs that help society as a whole. The Chinese have a somewhat different opinion about those kinds of societal obligations, and many feel that they can do more good by helping their families directly than by paying taxes whose results they cannot observe directly.

The way people from different cultures handle obligations also sheds light on attitudes toward ethics. In places where the building of relationships is crucial to doing business, obligations typically are seen as ongoing. By not repaying a debt immediately the partner signifies that he or she is interested in a continuation of the relationship. In Japan, for example, the willingness to accept an obligation is a positive sign. In fact, the concept of anuie refers lo both the willingness to take care of someone and the willingness to be dependent on someone. In this view the individual is clearly tied into a relationship. Repaying the debt would end the relationship because it would signal that the person no longer was willing to accept the obligation. This attitude stands in great contrast to the American ideal of self-reliance, where the goal is not to be a burden on anyone. It is expected that one will repay one’s debts promptly (also see Chapter ‘!).

As we will discuss in greater detail in Chapter 10. HR issues, including rules on hiring, promotion, and safety, are tied to specific laws, but there is also an ethical element involved. Most industrialized countries have outlawed child labor, and condoning any type of child labor would be seen as a violation of ethical norms. Not all cultures share this viewpoint. In industrialized countries childhood has been extended to an age group that a century ago would have been considered young adults. In developing countries children grow up faster and are considered adults at an earlier age, frequently around age ; therefore, it is acceptable and expected that they contribute to the family income. (We are not talking about young children working in sweatshops many hours every day. ) The idea that young adults should be allowed to play when they could contribute to the well-being of the family would be considered irresponsible.

In group-oriented societies seniority plays a major role in establishing ranking and order. It gives belonging and clarifies one’s status in the group. With industrialization merit and individualism tend to gain in importance.1′ As a result- the basis for promotions may change from seniority to merit, and with that change, what is considered ethical may change as well.

As businesspeople engage in relationships with partners from other cultures, they need to be aware of the cultural foundation of what is considered ethical behavior. One of the most crucial steps is to examine why a culture has certain ethical standards and what they mean in that particular context. As the following story illustrates, different views of what is ethical can lead to problems for everyone involved.

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