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Explores the nature and type of ethical dilemmas experienced by western Australian managers engaged in import/export operations. Highlights the strategies used by these managers in terms of what can be done to resolve ethical conflicts in subsequent cross‐cultural business activities. Employs a qualitative research method, the critical Incident Technique, to provide a rich and powerful picture of the challenges and strategies found. Generates a matrix which brings together the manager’s recommendations on essential ethical actions and practices with particular ethical problems.

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