Etika bisnis

business etiquette for dummles.

(cover buku bagian depan)

(cover buku bagian belakang)

Part 1.

Conducting Yourself Gracefully In the Business World

Chapter 1.

Displaying Good Manners at Work

In the chapter.

1. Developing good etiquette on the job.
2. Improving your communication skills.
3. Surviving meetings and special events.
4. Handling challenges in the workplace.
5. Becoming a well-mannered traveler.

Business etiquette is vitally important for creating for harmonious work environment and for representing your company in the best manner possible.

Conducting yourself with class.

• Making a good impression.
  
  Your considerate behavior in the office and with clien makes a big impression : it’s instantly recognizable and beneficial to both you and to your company.When a courteous employee works with others,including hispeers,staff,and superiors,his grace lends an air of professionalism to the workplace that others emulate and that employers reward.
• Working in diverse environments.
• Dressing well.
  
  A well-mannered person always considers the impression communicated by clothing,body language,and grooming.Always be thinking about what your appearance says about you.Neverpretend to be anything you aren’t.You should not be uncomfortable or present an image that is not you,but you should present the best you that you possibly can.for more on appropriate business attire and professional presence.

Communicating in the Business Arena.

• Polishing your introductions.
  
  Knowing how to make a gracefull introduction not only alows you to concentrate on making a good impression,but also gives you the confidence and power to nurture relationships from the get-go.To discover more about practicing these skills and using them properly.

• Mastering the art of conversation,in person and on the phone.
• Understanding business writing,online and off.
• Taking care when using technology.
  
  One of the main principles of internet etiquette is remembering that you are interacting with real time.Even though you see only words on a monitor,a flesh-and-blood person is behind them.This live human being deserves the same respect that you would offer him face to face.

Behaving No Matter Where Your Business Takes You.

• Meetings.
• Business meals and parties.
  
  The business world can be quite overwhelming,even if you never leave the office.When entertaining enters into the business mix,it’s easy to get confused about what is appropriate and what is not.the goal of mixing business with pleasure is to create a warm social atmosphere even with the necessary business undertones.Business entertaining is a way to foster personal trust and confidence in others and is the fastest-growing way to do business.From staff breakfasts to working lunches to cocktail receptions for clients,being in your best business form at any meal pays off.

• Conferences,trade shows,off-site activities,and other events.
• life's major passages.
  

Overcoming challenges at Work.

• Dealing with difficult people.
• Coping with conflict.
• Managing ethical dilemmas.
• Handling sexuality.
  
  Know your company’s polices before you get into any situation involving more than day-to-day contact with another employee.Your company may have rigid rules about fraternizing and may have special provisions designed to head off suspicions of harassment.the etiquette of office romances involves a combination of good judgment and discretion,but company rules are absolute.

Traveling Near and Far.

• Packing up and heading out.
• Acting gracefully after you arrive.
• Minding your manners in different regions of the world.

Chapter 2.

Making a Positive Impression on the Job.

In this Chapter.

1. Standing out during the job interview.
2. Developing good office etiquette.
3. Visiting other offices.

A successful career does not come only those who have worked the longest or the hardest,or to those who have the most impressive resumes. These days,many corporations are unwilling to send someone to the front lines unless she has a little polish,style,and finesse.

Surviving the Job Interview.

• Soul searching before job searching.
  
  Before you secure an interview,read and learn as much as possible about the company.Test flagship products,read annual reports,memorize the names of the top executives,and know the stock price.You can gain this information by searching online for relevant articles,looking in business journals,or reading company brochure or web site.
  In the very unlike event that the company doesn’t have an online presence or that its site isn’t very informative,start with what you know :

Query the person who referred you to the company for information.

Do a news search for the past few months,and see what you can find.

Track down the friend of the friend who used to work there.

• Writing appropriate cover letters and resumes.
  
  Do not unusual fonts or brightly colored paper.Use font such as times or Arial.And stick to cream-colored paper and black type.You want your resume to stand out---but in a good way.
  Stick to the communication medium you start with until the employer changes it.If you begin the correspondence on the internet,you may continue on the internet.If the company start to call you,you call the company back
  Your cover letter should follow these guidelnes.:

Keep the letter short and the point.

State your interest in the job,and provide contact information.

Don’t go into unnecessary detail or discuss personal interests.

Don’t be too generic.

Avold grammatical and typograpical errors in your resume and cover letter at all costs.

• Making the most of phone calls.
• prepare for the call by practicing what you want to say your
  
• Knowning what to wear( and what not to-wear ).
  many employee explain that their casual dress policies rezognize that job performance is more important than appearance.At the same time,most of the people who will interview you---whether they admit it or not----would like to see some sign that the interview is worth some special effort on your part.Dress is one way to convey that impresion.
  
• Practicing for the interview.
• Painting a rosy picture on the big day.
• Sealing the deal.
  And yes,if you interviewed with several people,each person gets a note.You should make an effort to vary the wording a little,just in case these people....well,compare notes!
  

Being a Positive Part of the Workplace.

problem that start small can become big if you let them go on very long.Smallslights,swearing,peevishness,and forced smiles have a way of getting under everyone's skin.More-outrageous behavior---such as temper tantrums,yelling matches,crude displays of power,and harassment of any kind---simply shouldn't be tolerated by anyone.

• Developing good relations with your peers.
• Developing good relations with your staff.
  the best way to earn respect is to treat others with respect.As the boss,the things you say and do have consequences for others.Do your best to make these consequence positive :
  
  1. Ask,rather than tell,others to do things.
  2. Be clear.
  3. Be polite.
  4. Learn people's names,and use them.
  5. Recognize that everyone has a life outside work.
  6. Show sensitivity,be accommodating,and don't pry.

• Developing good relations your superiors.
  interacting with superiors requires that you be aware of certain subtleties.Although your company may have a friendly"backyard barbecue"culture,your boss should be the person to introduce more-personal subject.If you're in a social situation with your boss,general samll-talk topics are permissible until your boss takes the lead and introduces other topics.
  
• Offering compliments and criticism.

Visiting Another Office.

Visiting someone else’s office is generally not a complicated affair,and the rules are fairly simple. Nonetheless,tales of churlish behavior by visiting colleagues have inspired these tips :

1. Make an appointment.
2. Look up your destination on map before departing.
3. Don’t bring any food or drink with you to someone else’s office unless you’ve been asked to provide food for the meeting.
4. Be polite to everyone at the office.
5. Don’t touch things in someone’s office without asking,even if they look like toys.

Chapter 3.

Working in a Diverse Environment.

In This Chapter.

1. Showing respect for physical differences.
2. Handling racial and ethnic differences.
3. Dealing with gender and sexual differences.

Stereotyping,ridiculing,demeaning,or insulting other people is always a mistake. At work,this behavior can be disastrous. You should not assume that the women in the room are secretaries or nurse,or that the men are bosses or investors.

These differences are simply not always that interesting and shouldn’t be the subject of comment. Even when the story behind the difference may be interesting,remeber that prying is rude.

Respecting Physical Differences.

• Starting with a few general guildelines.
• Dealing with specific disabilities
• Going the extra mile.

Respecting Racial and Ethnic Differences.

Along with the cultural diversity inherent in the global maketplace comes confusion about how to behave. People don’t always know how to interact with others from different ethnic and racial backgrounds. In fact,people don’t even know whether their behavior should be different.

Respecting Gender and Sexual Differences.

Dealing with gender and sex in the workplace can be a mess. In the same way that business is color blind,it is sex blind.

Businessis gender blind. What matters are rank and status,not gender. You may be completely stumped when it comes to working with members of the opposite gender,however. If you’re a woman,do you open the door for others ? do you wait for your male boss to open the door for you ?.

To prevent crashes,here’s the rule : In business,the first person to the door opens the door for everyone else,regardless of gender. Full arms exempt you from door duty,however.

Like all good rules,this one has an exception : You always open the door for your client or customer. Using the following common-sense tips as a guide to intergender relation..;

1. Ofter to help an overburdened colleague,regardless of gender.
2. The host pays for a business lunch,regardless of gender.
3. Help others if they’re having a difficult time with a coat,regadless of gender.
4. Men and women stand to greet someone,regardless of the other person’s gender.
5. Women shake hands in business,as men do.

Chapter 4.

Look Sharp! Creating professional Style and Presence.

In this Chapter.

1. Beginning with wrdrobe basics.
2. Putting together workplace attire for women and men.
3. Grooming yourself properly.
4. Minding your body language.

Like it or not,most people believe that what you see is what you get. What they usually see first is your clotes. Clotes are a nonverbal code of communication. What you wear signal your image to others. What signal do you want to send ?

In business,creativity in ideas is often more important yhan creativity in dress.

The Essentials of Building an Appropriate Work Wardrobe.

• Sticking to basic colors and pieces.
• Dealing with dress codes.
• Defining “busines casual”and “casual”
  
  The casual look has invaded business in a big way.Dressing casually for business takes a great deal of thought,however.
  Just to make everything even more confusing,business casual and Friday casual are different:

Business casual (or casual) for men generally means khaki pants,dress slacks in linen or wool.Dockers,or corduroys with a sport jacket,button-down shirt,or sweater,and a casual loafer or Dr.Martens shoes.

Friday casual includes all the preceding item but adds jeans,tennis shoes,and,in some workplace,T-shirts.This doesn’t include inappropriate item,such as shorts,revealing tops,or soiled or ragged clothing.

• Taking stock of what you have.

Casual Workplace Wear for Women.

Formal Business Clothes for Women.

You’re well advised to stay conservative at a formal workplace until it’s blazingly obvious that you don’t have to. You’ll want to have some suits and appropriate,conservative coordinates in your business wardrobe.

• Suits.
• Skirts.
• pantsuits.
• Blouses and shirts.
• Stockings and pantyhose.
• Accessories.

Casual Workplace Wear for Men.

As I explained in the earlier section”Defining’business casual’and’casual’”business casual and Friday casual are distinct from one another ;

• Business casual generally means khaki pants,a plain polo shirt or a long-sleeved casual button-down oxford shirt,a V-neck sweater,sometimes a sport coat or blazer,and brown leather shoes. Loafers are a good choice,and you should wear socks.
• Friday casual includes all the above,and in some companies can include jeans,T-shirts,and tennis shoes,but this does not mean ratty or torn jeans,and it never means cutoffs or an old T-shirt with something offensive written on it.

Formal Business Clothes for Men.

Men don’t have as many options as women do.Formal meansa suit of some sort,but dressing well mean much more than slapping on a suit,as I explain in the following sections.

• Suits.
• Pants.
• Shirts.
• Socks.
• Shoes.
• Accessories.
  You’re probably thinking,”Real men don’t accessorize” Think again.The little things are what matter most.

Briefcases.

Belts.

Ties.

Watches.

Eyeglasses.

Hats.

You Clean Up Well ! Personal Hygiene and Grooming.

Wearing the right clothes does no good if you heven’t bathed or your nails are dirty.Bathe or shower every day,and use a deodorant or antiperspirant : then use the specific guidelines in the following sections.

• Hands.
• Hair.
• Face.
• Scents.
• Piercings and tattoos.
  
  Tattoos shouldn’t be visible during the business day.In more conservative business settings,remove your piercing ornaments during the day.

Sending All the Right Signals : Body Language and Comportment.

Clothesmay make the person,but body language may make or break the deal.How you carry yourself when engaged in conversationis often as important as what you say.body language is nonverbal,but it communicates volumes about you nonetheless.

Body language is an interpretive affair.Like most human behavior,your physical behavior is symbolic.Take some simple examples :

1.stroking your chin while thinking is supposed by some people to indicate reflection and deep thought.

2.Failure to maintain eye contact during conversations is a sign of evasiveness and cowardice to some people.

3.The truth is that practically any behavior you engage in can be freighted with significance.

• Standing .
• Sitting.
• Hands.
• Head movements
• Facial expressions.
  Facial expressions are crucial in your repertoire of body language.No other part of your body can convey the immense richness of nonverbal communication that your face does.
• Eye.

Part 2.

Building Better Communication Skills

Chapter 5.

The Art of Meeting and Greeting.

In this Chapter.

1. Making graceful introductions.
2. Shaking hands with skill.

In today’s fast-paced,high-tech world,people tend to forget the importance of human contact and kindness—remembering people’s names,trying to make a good first impression,and greeting people with a firm handshake.

Making Introductions with Ease.

• Deciding who makes the introductions.
• Understanding the pecking order.
  
  Who goes first ? traditionally,in social situations a man is introduced to a woman.The most common mistake made in introductions is the failure to keep all honorifics equal.

Introducing someone junior to someone senior.

Introducing your boss to a client.

Introducing two people of equal rank.

Introducing people in a group.

Introducing yourself.

• Applying title and forms of address.
• Remember names (and behaving properly if you forget).
• Correcting others’ introductions.
• Exchanging business cards.

Handling the Handshake.

• Using the perfect form.
• Understanding some rules of protocol.
• Knowing when to shake hands.

Chapter 6.

Making Polite Conversation.

In this chapter.

1. Speaking and listening courteously.
2. Cruising through office communication.
3. Mingling effectively.
4. Avoilding common conversation mistake.

Few skill are more appreciated than the ability to make conversation.The person who is able to draw people into conversations,introduce interesting topics,and make everyone comfortable is valued in all situations,business and social.Conversation is an art as well as a skill.

Speaking Wisely and Listening Well.

Those people who have been able to cultivate the skill of conversation have a leg up on others who are stuck behind a computer or buried under a stack of paper.To become an interesting conversationalist,first keep in mind these three principles :

1. Always try to put the other person at ease.
2. Engage in a genuine exchange of information.
3. Show that you care about what’s on the other person’s mind.

Keep in mind,though,that engaging in polite conversation involves a lot more than just talking about appropriate topics : it also requires sharp listening skill and the use of tact,as yoy find out in the following sections.

• Sparking a conversation.
• Listening politely.
• Using tact in any situation.
• Ending a conversation gracefully.

Handling Office Conversations.

• Developing cubicle courtesy.
• Chatting polity with coworkers.
  
  You’ll likely spend more chatting with colleagues than with your boss (although I give you some pointers for chatting with the boss in the next section).Here are some tips for talking to your coworkers :

Be careful in the language you use with coworkers.

Keep in mind that you want to be friendly but you don’t want to monopolize others’ time.

Keep secrets.

Keep personal discussions of your love life and your spouse to a minimum.

Make sure that the tone of your conversations is positive.

Don’t brag or boast to coworkers or other colleagues.

Always weigh your words carefully.

Be gracious and considerate to others you work with.

• Getting some face time with the boss.
• Respecting ethnic,cultural,and gender differences.
• Offering your opinion gently.

Branching Out and Getting Noticed with Effective Mingling.

Dealing with Common Conversational Faux Pas.

• Saying something awkward.
• Cutting in on a conversation.
• Talking too loudly.
• Drawing a blank on what to say.

Chapter 7.

Improving Your Telephone Manners.

In this chapter.

1. Speaking and listening politely on the phone.
2. Using telephone technology appropriately.
3. Conducting conference calls and videoconferences.

You’re one of the new breed :you go everywhere outfitted with the latest wireless technology.At your office,your phone system has more gizmos than a starship :voice mail,call waiting,call forwarding,caller ID,speakerphones,and a headset.you are always in touch,whether you’re at a business lunch,on your way to the dry cleaner,or in the backyard with your kids.

Speaking and Listening on the Phone.

• Practicing the basics.
• Calling on the phone.
• Answering the phone.

Making the Most of telephone Technology.

• Cell phone.
• Speakerphone.
• Voice mail and answering machines.
• Caller ID.
• Call waiting.

Conducting Conference Calls and Videoconference with Care.

• Conference calls.
• Videoconferencing.

Chapter 8.

Sharpening Your Written Communication Skill.

In this chapter.

1. Writing courteously and clearly.
2. Selecting corporate and executive stationery.
3. Knowing about business correspondence.
4. Writing invitations,thank-you notes,and announcements.
5. Addressing business envelopes.

With all the spell-check,grammar-check,and letter-writing programs on computers,you may think you no longer need to know how to write well.Think again.Writing is still an essential skill for the professional,as you may have discovered the day your boss returned one of your letters sprinkled with her red editing marks.

Communicating with Clarity and Courtesy.

• Writing well.
  
  Clear business writing requires a good graspof grammar and spelling,a good vocabulary,the desire to not be misunderstood,and ruthless self-editing.Business writing also requires a touch of grace.
  
  1. Brushing up on the basics.
  2. Adding grace.
     

• Avoiding writing errors.

Spelling errors.

Grammatical errors.

Punctuation errors.

Disorganization.

Passive voice.

Excess verbiage.

Surveying Corporate and Executive Stationery.

• Corporate letterhead.
  
  Letterhead should be 8 ½ x 11 inches,with high rag conten and with the following relevant information printed on it :

Business name.

Business address.

Business telephone number.

Business fax number.

Business email address or Web page,if appropriate.

• Plain sheets of paper.
• Monarch paper.
• Correspondence cards.
• Business cards.

Writing Common types of Business Correspondence.

• Business letters.
• Memoranda.

Handling Formal Correspondence.

• business and social invitations.
• Thank-you notes.
• Announcements.

Addressing Envelopes for Business.

Keep these additional points in mind when you’re addressing an envelope for for a business letter or a business social event :

Include your complete return address.

List the recipient’s formal title and address.

Neatness counts.

Chapter 9.

Keeping Up with Electronic Etiquette

In this chapter;

1. Guarding information.
2. Commmunicating around the clock.
3. Displaying great etiquette on the internet and via e-mail.
4. Understanding the rules for high-tech gadget.
5. Using laptops and office equipment courteously.

Keeping Your Information Secure.

Some companies ask new employees to sign a confidentiality agreement,which states something to the effect that the employee will not share any information he learns at the company to help another company succeed.These agreement aren’t just formalities : they’re important,leglly binding contracts that dictate how you should conduct yourself.If you sign one,keep a copy of it,and understand what if says.

Handling ‘Round-the-Clock Communicatons.

In such invorenment,everyone has to be a bit flexible in understanding the needs and priorities of colleagues.If you’re the boss,don’t expect your 3 a.m.e-mail to have been read before the 8 a.m,staff meeting.If you’re the employee,be aware of your boss’s idiosyncrasies,and learn to anticipate them (even if you’ll never love them).If you’re in either position,don’t call or text-message someone after hours unless an emergency arises or you have discussed the contact in advance (“please contact me when youget those numbers,bob,and I’ll call you from the prime minister’s dinner party”)

Practicing Civility on the Internet.

REKLAME DI KOTA SURABAYA

REKLAME DI KOTA SURABAYA

Pengantar

Apabila kita berbicara tentang reklame yang ada di kota - kota besar khususnya di Surabaya. Maka secara umum, masyarakat di sekitar kita cenderung mem - visualisasi - kan reklame dengan baliho - baliho besar yang terpampang di sepanjang jalan raya. Hal ini telah lama menjadi pemahaman yang lazim, karena secara umum wajah kota besar kita, khususnya Kota Surabaya. Banyak dihiasi dengan beraneka ragam papan - papan baliho reklame.

Namun perlu pula untuk kita cermati lebih jauh, bahwa reklame tidak hanya berupa papan besar yang terpasang di kiri kanan jalan protokol di kota - kota besar. Akan tetapi banyak pula model - model penyajian reklame yang lebih mudah, lebih ringkas dll. Intinya keberadaan reklame sebagai media komunikasi & promosi bisnis, telah menjadi bagian yang tak terpisahkan dalam kehidupan masyarakat. Disisi lain, reklame juga banyak yang melanggar ketentuan baik dari sisi content / isi bahkan sampai dengan AMDAL & konstruksinya. Untuk itu, disini akan kami ulas tentang kondisi penempatan reklame yang berada di Surabaya khususnya yang dibangun disekitar jalur kereta api. Semoga informasi yang kami sajikan bermanfaat bagi pembaca.

Definisi

Dikutip dari http://huruftimbul-huruftimbul.blogspot.com/2009/10/definisi-reklame.html

Reklame adalah media periklanan besar, yang biasa ditempatkan pada area yang sering dilalui, misalnya pada sisi persimpangan jalan raya yang padat. Reklame berasal dari kata re-clamare (bahasa Latin: Re = berulang, clamare = seruan). Reklame berisi iklan yang ditujukan untuk dilihat pejalan kaki maupun pengendara kendaraan bermotor yang melewatinya. Reklame umumnya berisi ilustrasi yang besar dan menarik, disertai dengan slogan - slogan tertentu agar menarik untuk dilihat .

Di Indonesia, terdapat kecenderungan membedakan reklame dan iklan berdasarkan kategori penempatannya. Sehingga reklame digunakan untuk menyebutkan media periklanan diluar ruangan, sedangkan iklan untuk menyebutkan media periklanan yang berada di dalam ruangan (indoor).

Bila ditinjau dari etimologinya, reklame dan iklan mempunyai makna yang setara. Iklan dari kata i'lan (bahasa Arab) berarti pengumuman, dan reklame berarti seruan yang berulang; maka kedua istilah yang terkait dengan media periklanan ini mengandung makna yang setara yaitu untuk kegiatan penyampaian informasi kepada masyarakat atau khalayak ramai yang menjadi sasaran pesan.

Reklame di Kota Surabaya beserta problem disekitarnya

Kota Surabaya yang dikatakan sebagai Kota terbesar kedua setelah Ibukota Jakarta. Memang memiliki daya tarik tersendiri, khususnya daya tarik dari sisi bisnis. Maka tidak aneh apabila semua fasilitas publik dibangun disana sini & tak ketinggalan segala atribut pendukungnya pun, juga ikut dibangun. Kita bisa melihat banyak gedung - gedung perkantoran, Mall, Hotel dll banyak dibangun di kota ini. Tentu dengan adanya bangunan tersebut, dibutuhkan pula atribut pendukung salah satunya adalah papan reklame.

Karena sudah terlalu banyak papan reklame yang dibangun di kota ini. Hingga warga kota sering menyebut papan reklame dengan pohon reklame. Karena jumlahnya overload / melebihi batas kewajaran hingga mengalahkan pepohonan hijau di pinggir - pinggir jalan.

Reklame yang terpasang, banyak ragamnya & ternyata memiliki 2 status. Yaitu reklame yang resmi & reklame yang tidak resmi. Reklame yang tidak resmi, kita tentu sudah mengetahuinya. Yaitu reklame yang didirikan tanpa perizinan yang lengkap. Dan reklame yang resmi, tentu adalah reklame - reklame yang memperoleh perizinan lengkap dari dinas terkait di kota Surabaya. Tetapi perlu untuk diketahui, bahwa terkadang reklame yang resmi juga melanggar peraturan yang ada. Diantaranya :

1.Reklame dibangun di jalur hijau.

2. Reklame dibangun di sempadan tanggul sungai.

3. Reklame dibangun di ruang manfaat jalur kereta api.

Khusus untuk Reklame yang dibangun di ruang manfaat jalur kereta api, bisa kita lihat dari foto - foto berikut.

Reklame ini dibangun oleh salah perusahaan reklame resmi. Berisikan informasi produk & promosi kartu telepon selular yang merupakan salah satu anak perusahaan dari BUMN Telekomunikasi terbesar di Indonesia. Dibangun di sisi timur rel kereta api di wilayah Wonokromo & Bendul Merisi Surabaya. Reklame ini secara content, tidak melanggar etika informasi kepada masyarakat. Namun secara AMDAL, posisi reklame ini sangat dekat dengan jalur kereta api.

Rel kereta api yang berada disisi barat bangunan reklame tersebut merupakan petak jalan antara Stasiun Wonokromo (Surabaya) dengan Stasiun Waru (Sidoarjo). Menurut Peraturan Pemerintah No 69 Tahun 1998 tentang Prasarana & Sarana Kereta Api pasal 13 ayat 1 berbunyi, “ Batas daerah milik jalan kereta api untuk jalan rel yang terletak dipermukaan tanah sebagaimana dimaksud dalam Pasal 6 ayat (3) huruf a, adalah batas paling luar sisi kiri dan kanan daerah manfaat jalan kereta api, masing - masing sebesar 6 (enam) meter ”.

Reklame ini memiliki posisi yang terlalu dekat dengan jalur kereta api. Sehingga dalam kondisi tertentu dikhawatirkan dapat mengganggu perjalanan kereta api. Hal ini memang sangat penting untuk diperhatikan. Mengingat memang sebelumnya pernah terjadi peristiwa robohnya papan reklame di sebelah jalur KA di wilayah Waru Sidoarjo tepatnya di dekat sinyal masuk kereta api dari arah Wonokromo menuju Waru. Akibat kejadian ini, 4 kereta api tertahan di Stasiun Wonokromo & Stasiun Waru. Berikut fotonya :

Belajar dari kejadian ini, diharapkan kedepannya pemerintah kota Surabaya beserta instansi terkait & para pelaku bisnis reklame. Menciptakan media reklame yang tidak hanya menghasilkan profit tinggi, namun juga memperhatikan aspek lingkungan, keselamatan, estetika serta etika secara komprehensif. Sehingga reklame tidak hanya memberikan informasi, namun memiliki estetika dalam penempatan, tidak mengganggu / membahayakan wilayah disekitarnya

jurnal etika bisnis

Business ethics: Are accounting students aware? A Cross-cultural study of four countries

By: Gilda M. Agacer, Petri Vehmanen, Lina J. Valcarcel

Published in: Vol. 2, No. 1. (1997)

Abstract.

The basic question addressed in this study is whether accounting students, from four countries located in three different continents, are aware of ethical conduct and if there are any differences in awareness among these groups of students. The subjects are from Mississippi State University (United States), the University of the Philippines (Philippines), the University of Indonesia at Jakarta (Indonesia), and University of Tampere (Finland). Specifically, the study examined the studentïs perception of ethical relative to sixteen cases, each of which describes an ethical dilemma. The results showed that, overall, the students from the four universities differ significantly in their perceptions of ethics. The students from the University of the Philippines indicated the highest degree of ethical awareness. The students from Mississippi State University and the University of Tampere showed almost identical scores. In seven of the sixteen cases, all four groups of students clearly showed ethical awareness. All four groups of students were indifferent of situtations that include training sales force on high-pressured selling techniques and hiring employees away from competitors. All four groups of students found nothing wrong with giving awards to customers based on dollar purchases to maintain customers loyalty. All four groups expressed their strongest disapproval of deceitful actions involving unsubstantiated adverstising claim, using high pollutant material to avoid raising price, and selling a banned carcinogen sleepwar in far flung areas with no means of knowing about the danger if the product.

The recent emphasis on the inclusion of ethics in business curricula has given rise to the questions of how aware the business student is already of the subject. If the student has already learned of the difference between right and wrong, then the curricula would be different to that which would be required by student who does not know of this difference. The purpose of such a course would be to give the student some understanding of what would be considered ethical conduct before the student moves into the "real" world, whrere each segment of society is trying to define and apply ethical principles as perceived and required within that segment. Thus, in the business segment, a specific set of rules and accetable patterns of behavior have been developed; bankers, lawyers, accountants, doctors and other professionals have specific codes of ethics to which adherence is expected. The purpose of this study is to examine whether accounting students, from four countries located in three continents, viz., Mississippi State University (MSU), University fo the Philippines (UP) in Manila, University of Indonesia (UI) at Jakarta, and University of Tampere (UT) in Finland area aware of ethical conduct and if there are any differences in awareness among these four groups of accounting students.

Backgrounds

The United States in the last two decades, the 70ïs and the 80ïs, have been racked by scandals at various government units. The Watergate, Iran Contra, and the HUD scandals indicated the lack of ethics at the Executive levels. At the Congressional level, the House Post Office and House Bank scandals illustrated the lack of ethical principles among those elected by the people. In business, on Wall Street, the insider trading scandals, highlighted by Ivan Boesky and Michael Miliken, showed the lack of ethics at the highest financial levels. The legal settlements, which allowed these two principals to retain much of their ill-gotten gains, did not create fear of punishment in the general populace. The Savings and Loan (S & L) industry failures, notably that of Silverado Bank, and Lincoln Savings, have been other examples of ethical failures. Recipients of the blame for these debacles are, in general, governmental deregulation and, in particular, the auditors of the defunct S & Ls. The Federal Deposit Insurance Corporation (FDIC) and the former Federal Savings and Loan Insurance Corp. (FSLIC) have sued who were then the eight accounting firms, alleging that faulty audits hid the truth about insolvent S & Ls. Three of the defendants are members of the ïBig Sixï (The Washington Post, October 24, 1990, p.12). The resulting public outcry has forced the government to file lawsuits against all but one of the ïBig Sixï. Accountants are now facing claims of more than $2 billion in damages, and regulators are preparing lawsuits demanding millions more. Critics for the profession allege that due to a shrinking pool of clients in the 1980s the Big Six firms sometimes turned a blind eye to questionable activityto hold on to business (Business Week, April 6, 1992, pp. 78-79). It is not only in the United States that such scandals have occured. In Japan, the Recruit scandal connected highly placed politicians with big time gangsters. German corporations made porfits by setting up poison gas factories in Libya and Iraq. Dow Corning, a corporation that has an ethics program since 1976, had to withdraw its breast implants under pressure from the public and the Food and Drug Administration, on the grounds that insufficient testing could not answer the question of the effect of the silicone if the implant ruptured (Business Week, March 9, 1992, pp. 67-69). The largest financial scandal of the eighties decade was the failure of the Bank of Credit and Commerce International (BCCI) and to this day investigators are unable to explain the disappearance of $15 billion (The Economist, Nov. 30, 1991, p. 76). The recent indictment of one of Washingtonïs most respected persons, Clifford Clark, allegedly for taking brides (Time, August 10, 1992, p. 40) indicates that ethical values have sunk extremely low.

example, a team of American managers may be stationed in a Third World country. Ethical values may not be emphasized in that country to the extent they are in the United States. Thus, having to accept lower ethical standards in business dealings, such as bribery, and comissions to power brokers, and then having to account for these "black" or "under the table" amounts, in some manner, in the books, could create a "laissez faire" attitude in these managers. When the tour of duty is over, would the returning managers be able to adjust back to the higher standards of ethics that would be expected in the United States? (Fortune, April 20, 1992, p. 168). In the United Kingdom, the accounting profession has also been haunted, One of the developing problems that ethicists face is due to the increasing internationalization of business. For in the recent past, by two financial scandals, the Dunsdale saga and the Guinness case. In the first case, the auditors were being blamed, while in the latter, the auditors picked up the trail but were never given the chance to pursue it to its logical conclusion (The Boston Line, October, 1990, p. 6). Thus, it is seen that such scandals are not part of any spesific geographic locale, but indicate a lack of global ethical principles. The general reaction in the United States seems to be try to educate the younger generation and efforts have been made by business schools to integrate ethics instruction into the curriculum as required by the American Assembly of Collegiate Schools of Business (AACSB).

Literature Review

There were several studies conducted on ethical values of business students. A number of studies compared the perceptions of ethical values between liberal arts students with those of business students. The results did not indicate that one group was more ethical than the other.

Goodman and Crawford (1974) found that there were no significant differences in ethical values between liberal arts majors and business students. Hawkins and Cocanougher (1972) and Shuptrine (1979) found that business students tend to accept questionable business practices more readily than no-business majors. Hawkins and Cocanougher also found that senior business students are more tolerant of questionable business practices than junior business students.

Harris in a 1989 study found (1) a significant difference in ethical values of graduating business and non-business majors; (2) that pre-business freshmen and non-business freshmen differ in ethical measures; (3) no significant difference among non-business freshman and seniors; and (4) that senior business students are more tolerant of questionable business practices than incoming freshmen.

Arlow and Ulrich (1985) carried out a longitudinal study, involving three time periods, to evaluate the effectiveness of ethics intstruction on students. They found that, in the long run, ethical instruction has no significant impact on ethical values. This is agreement with a study done by Andrews in 1979 which indicated that ethics instruction did not change the ethical values of graduate business students.

There are a few studies which compared accounting majors with other business majors. Arlow and Ulrich (1980) tested business students at the beginning and end of the semester in a business and society course to see if the course material had any impact on the students ethical values. The results of the study showed a decrease in ethical values among accounting students while those management and marketing students increased. Cherrington and Cherrington (1979) found that in cases involving moral dilemmas, accounting students fared better in honesty than the overall average and that accounting students were only slighty more honest than management students but considerably more honest than advertising students.

The results of a study by Fulmer and Cargile (1983) indicated that there are differences between accounting students and some other business students in the way ethical issues are perceived, with accounting students tending toward a more ethical viewpoint. The differences, however, appear to be found in perceptinons only, not in actions.

A number of studies have examined the professional and work characteristics of accountants across cultures. In a study of Australian and U.S. auditors, Ferris, Dillard and Nethercott (1980) found few differences with respect to personal value structures, perceptions of the work environment, and work motivation levels. The authors suggest that cross national differences should be insignificant between countries of approximately the same level of economic development and with language similarities. In contrast, Amernic, Kanungo, and Aranya (1983), in a study of Anglophile and Francophile charactered accountants in Quebec, Canada, found that culture has a significant effect on certain professional and work values.

In an international comparison study, Ishmael P. Akaah (1990) examined differences in attitudes towards research ethics among marketing professionals in Australia, Canada, Great Britain, and the United States. The results of the study indicated a lack of significant differences in such attitudes among the marketing professionals in the four countries involved. The author explained the results by citing the fact that the four countries have a lot in common. The four are highly developed economically, all four believed in the free enterprise system, and all four have a common ancestry.

Swinyard, Rinne and Kau (1990) did a cross-cultural study that examined differences in morality and behvior toward software piracy in Singapore versus the United States. The study involved a total of 371 students - 221 attending a major western U.S. university and 150 attending the National University of Singapore. The study found that, although the Singaporean subjects were more knowledgeable about software copyright law, their attitudes were less supportive of those laws. The result of the study also indicated that in making a moral decision, the Singaporean group was more influenced by the benefits of their actions on self, family, or community than by the legality of copying the software. On the other hand, the Americans based their moral decisions on the legality of the decision.

Although the study by Swinyard, Rinne and Kau was a cross-cultural study, the issue involved specifially that of copyright laws. Protection legislation covering copyright, patent and trade secrets originated in the Western world. The Asian culture, however, does not generally support the notion of protecting proprietary creative work. Thus, the results of the study are expected and are not a reflection of the general perception of ethical values by the student samples representing Asian and American cultures.

Russell Abratt, Deon Nel and Nicola Susan Higgs carried out an empirical study of the ethical beliefs of a group of South African and Australian managers. A questionnaire using 28 scenarios or vignettes was circulated to the two groups of managers and then analyzed for differences using T-tests and MANOVA. Results indicated that only three of the scenarios rejected the hypothesis of no difference between the two groups of managers; the results of the remaining 25 scenarios supported no defference in the ethical perceptions of South African and Australian managers. The conclusion suggested that culture has no effect on ethical perceptions, based on the assumption that South African culture was different to Australian culture.

Methodology

The objective of the study is to empirically examine whether differences in ethical attitudes exist among the four groups of accounting students attending universities that are continents apart, viz., Mississippi State University (MSU), the University of the Philippines (UP), University of Indonesia (UT), and the University of Tampere (UY) in Finland.

Hypothesis

It is hypothesized that there are no significant differences among the accounting students at Mississippi State University, the University of the Philippines, University of Indonesia at Jakarta, and the University of Tampere (Finland) in each of the sixteen vignettes presented. Each vignette describes a business situation that calls for an individualïs approval or disapproval of the action taken.

Subjects

The sample was drawn from the accounting students population of Mississippi State University, the University of the Philippines, University of Indonesia, and the University of Tampere. The total usable sample numbered 451 accounting students of which 98 were from Mississippi State University, 115 were from the University of Philippines, 171 were from the University of Indonesia, and 67 were from the University of Tampere. The questionnaire presented sixteen vignettes describing various ethical situtations facing business managment in today's environment. A five-point Likert scale was used with 5 indicating "strong disapproval" and 1 indicating "strong approval". Thus a higher score indicated a great student awareness of ethical business conduct

Data Analysis

The research hypothesis was tested employing a one-way analysis of variance (ANOVA) using the general linear model (GLM). The next step in the analysis was to test whether the differences among the means were statistically significant from one another for each of the sixteen vignettes using the Scheffe test at a significance level of .05.

Results of Data Analysis

A GLM procedure using the average rating of all sixteen vignettes was run to obtain some indication of overall differences among the groups spesified in the hypothesis. The results showed that, overall, the students from the four universities differ significantly in their perceptions of ethics (see Table 1). The Scheffe test confirmed the GLM results showing that the students from the University of the Philippines, with average mean score of 4.0071, differ significantly in their perceptions of ethics from their counterparts from the University of Indonesia, Mississippi State University, and University of Tampere (average mean scores of 3.738, 3.6190 and 3.6083, respectively).

Table 1

The results of the analysis of variance for individual vignettes indicate rejection of Hypothesis 1 for fourteen of the sixteen vignettes. As Table 2 indicates, students from the four school differ significantly in their perceptions of ethical behavior expect for Vignettes K and M. The scheffe test confirmed the results of the ANOVA, that is, the means, of the Vignettes that showed significant results, were found to be statistically different at .05 level, expect for J and P.

Table 2

The results of the data analysis for the vignettes that showed statistically significant results are discussed below.

Vignette A

Daily, Inc. Is a leading manufacturer of breakfast cereals. Conscious of the market shift toward more healthful foods, it recently added a line of all fiber cereals to capitalize this trend and directed its advertising agency to prepare ad copy which stresses that this cereal helped prevent intestinal cancer among regular users even though there is no scientific evidence to prove or disprove this fact.

The ANOVA procedure showed a mean difference among the three groups of students at the .0211 level of significance. An examination of the means among the four groups (see Table 2) showed a significantly higher disapproval rating for the UP students (mean rating 4.63) than the UT students (mean of 4.23). There was no significant difference between the MSU, UP, and UI students.

Vignette B

State Electric, a publicly held electrical generating company, is faced with rapidly escalating costs of its low sulfur coal. Reliable estimates show this price trend to continue over the next five years necessitating an across-the-board price increase to customers. Lower cost, high sulfur coal is readily available; however its use will increase Stateïs overall pollution emissions by 25%. Management opts for the high sulfur coal rather than raising the cost per KWH customers. As shown in Table 2, Hypothesis 1 was rejected at .002 level. An examination of the means, indicated disapproval by three of the four groups. The students from UP, UI and UT students expressed disapproval (mean of 4.32, 4.15, and 4.11, respectively) than their MSU counterparts (mean of 3.75).

Vignette C

Doug Watson is a salesman for Delta Drug Company and is responsible for calling on both physicians and pharmacists in a very wide area. With comission and bonuses,his annual salary averages about $32,000. Doug has made it a practice of supplementing his salary by at least $1,200 by padding his expense account. He rationalizes this behavior by saying that everyone else in the business is doing it.

The ANOVA procedure for Hypothesis 1 showed a s significant difference among the four groups of students at .0001 level (see Table 2). All of the four groups strongly disapproved of the sales manager's action. This vignette, however, drew the strongest degree of disapproval from the UP students (mean of 4.62) than their counterparts from MSU, UI, and UT (mean of 4.27, 4.00, and 3.90, respectively).

Vignette D

Frank Pollard, Executive Vice President of United Industries calls the personnel director of one of their major suppliers and asks in a non-threatening way that his nephew be interviewed for a jog in their organiation. The personnel director complies with Pollard's request and arranges for the interview. Pollard's nephew fails miserably on the aptitude test which is required of all applicants; but is hired anyway because United is one of their biggest accounts.

Hypothesis 1 was rejected at .0184 and results of the Scheffe test indicated that the mean scores of student from UP (4.60) differ significantly with the students form MSU (4.21). All four groups indicated very strong ethical awareness in this vignette.

Vignette E

One of America's largest automobile manufacturers is the corporate sponsor of the popular series ANYTOWN VICE. The sponsor has been approached by a national coalition of concerned citizens as to the impact of this program on the morals of today's youth. The coalition demands that the sponsor exert its influence on the show's producer to tone down the sex and violence on the program. The sponsor's reply to the coalition, in essence, taht "our job is to sell cars not censor what the public wants to watch on TV."

The ANOVA procedure rejected Hypothesis 1, indicating significant difference in the perceptions of the four groups of students at the .0001 level. The Scheffe test indicated no significant differences between students from UP (mean of 4.19) and students from UI (mean of 3.99). Both groups of students expressed disapproval on this vignette. The students from MSU and UT, however, expressed indifference with mean of 3.28 and 3.05, respectively.

Vignette F

Kiddie Textiles, Inc., a manufacturer of children's sleepwear, responded to the appeal by the National Safety Council (NSC) and treated its entire fall line with the flame retardant agent TRIS. Research found this to be carginogenic agent and TRIS treated textiles were subsequently banned from sale. Left with more than one million units in inventory of the banned products, Kiddie sold the entire lot at a cost to a dealer whom it was sure would sell the TRIS treated sleepwear to markets in the far flung areas which have not heard of TRIS and can't be supervised by NSC.

As shown in Table 2, the ANOVA procedures showed significant difference among the groups being studied at .0002. All the groups disapproved strongly with the action taken in this vignette. With means of 4.88, 4.70, and 4.62, the students from UP, UI, and UT showed a very high degree of ethical awareness regarding the situation described above. The MSU students with a mean of 4.42 also expressed disapproval.

Vignette G

The U.S. Patent Office recently issued an exlusive patent to Tiger Automotive for a fuel efficient device which has been proven to increase the average car's mileage by 45%. Given that Tiger is protected from direct competition by its patent, it has decided to price its new product at $45 to auto parts dealers even though it costs less than $1 to produce and distribute.

The ANOVA results (see Table 2) showed the difference among the groups to be significant at .0001. The Scheffe test indicated a significant difference among the four groups of students. This vignette drew different reactions from each group of students. The students from UP, with a mean of 3.91, elicited a certain degree of disapproval. The students from MSU and UI were indifferent of the situation (mean of 3.18 and 3.16, respectively) while the students from UT expressed a certain degree of approval (mean of 2.43).

Vignette H

A major company, Giang Corporation, has been approached by a group of workers requesting that the company provide them a daily means of transportation, which they are willing to pay for. The workers live in a community located 80 miles from the corporation's main plant and going to work has been a daily struggle for these workers who have to contend with congestion and high transportation costs. Citing high investment outlay to buy the transportation facilities, costs of setting up maintenance facilities and costs of running the transportation service, Giant decides not to comply with the group's request.

The results of the ANOVA yielded significant difference among the groups of students for Hypothesis 1 at .0001. The Scheffe test divided the students into two groups. The students from UI (3.88) and UP (3.86) differ significantly from the UT and MSU students (means of 3.31 and 3.19, respectively).

Vignette I

For years to tobacco industry has been subjected to criticism questioning the legitimacy of its products in the marketplace. More recently, various local action groups have been moderately successful in imposing bans against smoking in public places as well as the workplace. At the national level, smoking is prohibited on all regulated airline flights of two hours or less. Feeling that this is a critical issue which may bring about widespread ban against smoking, the tobacco trade association has more than doubled its budget for lobbying efforts to reverse this rule.

The results of the ANOVA showed significant differences among the groups of students at the .0151 (see Table 2). All groups showed varying degrees of dispproval and the Scheffe test indicated no significant difference among the UI, UT, and MSU students (means of 3.64, 3,59, and 3.51, respectively). These three groups of students differed significantly with UP students who expressed the strongest disapproval with a mean of 4.11.

Vignette J

Johnny Jones is the sales manager for a local automobile dealership. One of his responsibilities is to train new persons as they come into the organization. Experience has shown that one of the most difficult tasks in selling automobiles, as in selling other goods, is closing the sale. Jones feels that some customers need to be helped into this decision to buy a particular car, so he teaches his new salespersons several high pressure techniques proven to be succesful in closing the sale.

As shown in Table 2, the three groups are significantly different at .0320 level as indicated by the ANOVA test. The Scheffe test, however, showed no significant difference among the four groups of students all of which expressed indifference in this vignette.

Vignette L

Management of Durable Copy Machines, Inc. has word from reliable sources that its chief competitor is about to unveil a new model which, in all likelihood, will sweep the market, make substantial inroads into Durable's market share and profitability. Robert Mann, head of engineering for Durable, plays golf reluarly with a member of the competitor's design department and is aware of his dissatisfaction with the amount of his recent raise. Being made aware of this fact, top management at Durable has instructured personnel to "hire that employee at any cost."

The ANOVA test results showed statistically significant difference among the groups at .0071 level. The reuslts of the Scheffe test indicated that the means of the students form UP (3.38), MSU (3.22), and UI (3.18) differ significantly with the UT students (mean of 2.52). The means indicated that while the students from UP, MSU, and UI were indifferent towards this act of "employee piracy", the UT students did not see anything wrong with such an action.

Vignette N

Joe Smith is a major stockholder of a major food company that grants franchises. A franchise is pending to build a franchise shop in a city of 30,000 people. The company received three bids, one of which is from Joe's uncle. Joe called on Luke Adams, the officer in charge of granting the franchise, was threatened of his job if the franchise is not given to Joe's uncle. Luke found out that the bid by Joes's uncle is well below that of the other two bidders. After much though, Luke selected the highest bidder. What do you think of Luke's action.

The vignette describes an action which calls for a rating the opposite of the rest of the vignettes. In this case, 1 represents a more ethical position and 5 a less ethical position. To be consistent with the rating used in the other vignettes, the scores were reversed, i.e., 1=5, etc. The results of ANOVA test indicated a significant difference among the four groups of students at .0001 level. An examination of the results of the Scheffe test showed no significant difference between the UT and UP students. Both groups indicated a very strong approval of the ethical action of the officer in charge in the vignette with the students from UT expressing a stronger position than the students from UP with means of 4.61 and 4.21, respectively. The students from UI (means of 3.66) and MSU (mean of 3.53) expressed indifference for the action taken in this vignette.

Vignette O

Todd Jackson is the purchasing agent for Wyler Industries and has final say on which of numerous suppliers his firm will buy from. Conscious of the magnitude of purchasing dollars he controls, Todd has let it be known that in those situations where price and other things are equal, his decision to purchase from a particular vendor can be swayed by the receipt of an "appropriate" gift.

The results of both the ANOVA and Scheffe tests indicated significant differences among the groups of students at .0248 level. The students from UP (4.27) differed significantly from the Indonesian students (3.72).

Vignette P

John Smith has been recently employed by General Supply, Inc. as a sales rep and has taken over the territory which includes among its potential customers Wyler Industries (mentioned above). General has been unsuccessful in selling to Wyler in the past because it has a strict policy against using company funds to provide gifts to any customer or prospective customer. As a novice in the selling profession, Smith is determined to make a sale to Wyler Industries even if he has to pay a gift for Todd Jackson out of his comission on the sale.

The results of the ANOVA showed significant differences among the four groups of students at the .0155 level. However, the Scheffe tests indicated that the differences were not significant enough among the groups. All the groups expressed varying degree of indifference ranging from 3.16 by the UI students to 3.67 by the MSU students. The results of the ANOVA showed no significant differences among the four groups of students for Vignettes K and M. An examinations of the means for Vignette K (see Table 2) showed that the students from the four universities expressed a mild form of disapproval bordering on indifference with means ranging from 3.88 - 3.51. For Vignette M, all four groups of students expressed indifference with means ranging from 2.89 - 2.64.

Summary and Conclusios

A number of observations can be made by examining the means of ratings of the four groups of students across the sixteen vignettes. The students from all four schools clearly showed ethical awareness for Vignettes a, B, C, D, F, N and O. The students from UP expressed the highest degrees of ethical awareness for the above mentioned vignettes. For Vignettes A, B, and F, the students from UI showed higher degrees of ethical awareness than their UT and MSU counterparts. All four groups of students indicated a very high degree of disapproval of deceitful actions involving unsubstantiated advertising claim (A), using lower cost, polluting coal rather than raising price (B), and selling a banned carcinogen product in far flung area (F). The students also disapproved strongly of fraudulent acts involving padding of expenses (C) and receiving "gift" as a prerequisite to selecting suppliers (O). The students expressed disapproval of the use of coercive power to get employment for a relative (D) and obtain a franchise for a relative (N). All groups of students found nothing wrong with a company's practice of instituting an award system based on amount of pruchases (M). The students were clearly indifferent to the practices of training sales force on high-pressured selling techniques (J) and hiring employees away from competitors (L), Vignette G drew the most varied reactions among the groups of students in which the students from UP expressed disapparoval, UT students expressed approval, and the students from UI and MSU expressed indifference. In four of the sixteen vignettes there were no statistical differences among the four groups (J, K, M, and P). For Vignette E, which describes a situation where a sponsor of a show refused to influence the show's producer to tone down sex and violence, the students from UT and MSU were indifferent while the students from UP and UI disaproved of such an action. An examination of the means of the four groups for each vignette and identifying for each group those vignettes the groups do not differ revealed the following: (1) MSU students agreed with UT students on 13 vignettes, agreed with UI students on 12 vignettes, and agreed with UP on 18 vignettes; (2) UP students do not differ with the UI students on 11 vignettes and do not differ with UT students on 9 vignettes; and (3) UI students agreed with the UT students on 11 of the vignettes. Using the above information, the MSU and the UT students have the most number of agreements closely followed by MSU and UI students. The least number of agreement occured between the MSU and UP students. These findings reject making hypothesis that since the Philippines and US have had a long history of close relationship, one would expect a strong American influence on the Philippine culture. The findings also would reject the notion that since the Philippines and Indonesia are closely located geographically and are bound by similar cultural heritage, the two countries should have more in common than any other groups in the study. The results indicated that the Indonesian students have more in common with the American and Finnish students than their Filipino counterparts. As expected, the American and Finnish students displayed the highest degree of agreement than any other two groups. There are several limitations of the study which must be pointed out. First, the data are self-reported by the respondents. Second, the study consisted of unequal sample sizes between the groups under study. This was not believed to be a major limitation, however, due to the nature of the GLM procedure.

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