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National culture can influence how actions may be construed as corrupt or not corrupt, due to differences in perceptions and etiquette. An apparent contradiction can be identified in cultures with a strong basic assumptions and values that are linked to religious and social beliefs such as Buddhism, Islam and Confucianism which advance virtues of duty, honesty, truth and respect yet where acts of bribery and corruption are seen as a normal business practice. This paper will explore cross cultural models, put forward a possible explanation for the rationalization and normalization of corrupt practices and advance an hypothesis that explains the disconnect between values, ethics and etiquette.
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