Introduction Culture can be regarded as the basis for understanding and evaluating human activities and fields of interest and has been defined by many scholars in various ways. However, they still have many similarities and often reflect religion and history. In the past 50 years, economic and political communication has grown dramatically throughout the country, migration has brought cross-cultural discrepancies and conflicts (Tung, 2008). Therefore, if policy makers misunderstand or ignore the cultural background of different countries, companies may face a major collapse risk.
Corporate ethics can be regarded as a function of culture. This is because the evolution of culture in the corporate environment certainly affects acceptable and unacceptable behavior inside and outside the organization. Various cultures are being studied at the international level in the ethics literature, including Jakubowski et al., 2002; Fisher et al., 2001; Seitz, 2001; Singhapakdi et al., 1999, and Peppas & Peppas, And Fernandez-Fernandez et al. , 1999 (Svensson & Wood 2003). Research by Singhapakdi & Rawwas (1999) shows that business ethics can be considered indispensable in international business as personal culture influences their ethical decisions. Since it shows that there are some important differences by country, it is important to focus on those countries to ensure the success of each organization. As a result, one of the important elements of culture is morality.
The main problem of international business ethics is that most cultures and countries have quite different legal and ethical standards. In the United States, in general, regardless of what behavior is moral and what action is immoral in culture, this objection is completely with two opinions with different values and cultural practices It is because it is different. Cultural differences are smaller. Therefore, a company may think that its behavior is fully compliant with international business ethics, but another company thinks the first company will act in a completely unethical manner I will.