What drives corruption amongst private entities? A multidimensional Model based on Ethical, Relational and Institutional Frames

This article aims to address a key question on business-to-business (B2B) corruption research: what determines corrupt behaviors among managers in a national setting? Insofar as managers can develop favorable or unfavorable attitudes toward bribery based on the decision frame through which the options are evaluated, we analyze the economic, relational, and ethical frames that explain, in interaction with cultural factors, their behavior vis-à-vis B2B-bribery. To this end, we propose a theoretical model that provides a robust systematization of the determinants of B2B-corruption and their interactions. It supports that the level of B2B-corruption is mainly influenced by four dimensions: managers’ individual moral development, opportunities, deterrent factors, and frictions. The model operates as a complex multidimensional process where the individual’s ethical beliefs, the economic and relational environment, and the institutional and social norms frames interact. The empirical analysis is based on a survey with the greatest representativeness to date of Spanish managers; it shows that moral development is the cornerstone, and that frictions and corruption costs (deterrents) mediates the impact of the perceived opportunities of corruption. This is a milestone in the quest for empirical knowledge of the determinants of B2B-corruption among managers and shed some light on the most effective anti-corruption managerial measures. Based on these results, we offer implications for the government and business professionals and further research avenues.