The effects of attitudes, subjective norms, attributions, and individualism-collectivism on managers' responses to bribery in organizations: Evidence from a developing nation

The goal of this study was to introduce a model explaining how managers' attitudes, subjective norms, attributions, and the individualism-collectivism cultural dimension affect the way managers' deal with employee bribery in organizations. Twenty-six internal and external attributions related to bribery were identified through a series of structured interviews with 65 subject matter experts. These attributions, together with the other variables in the model, were evaluated by 354 (n = 354) Ecuadorian managers. Hierarchical regression analyses indicated that attitudes and external attributions significantly predicted managers' intentions to discipline employees who accepted a bribe. In addition, external attributions mediated the relationship between individualism-collectivism and intent to discipline corrupt employees. Implications for the management of bribery in Latin American organizations are discussed.