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Purpose

The purpose of this paper is to compare the antecedents of opportunism and its effect on unethical negotiation tactics among US and Belgian managers.

Design/methodology/approach

Samples of managers in both countries are surveyed and cross‐country analysis using multi‐group structural equation modeling is conducted.

Findings

Across both countries, deceitful tendencies and relativism are found to be significant predictors of opportunism, which in turn predicts receptiveness to unethical negotiating tactics; however, Belgian managers were found to have higher levels of these constructs, possibly indicating a greater propensity to engage in unethical behaviors than US managers.

Research limitations/implications

The current research is limited by the relatively small size of the Belgian sample, differences in data collection method, and the lack of additional contextual measures, which may influence the managers' responses.

Practical implications

The finding that the same structural relationships hold across the US and Belgium samples provides insights for both groups of managers engaged in negotiations.

Originality/value

The paper offers a comparative perspective on US and Belgian managers and establishes the validity and applicability of frequently used ethics scales in Belgium, a country infrequently studied in this context.

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