Proceedings of 12th Asian Business Research Conference 8 - 9 October 2015, Novotel Hotel Bangkok on Siam Square, Bangkok, Thailand ISBN: 978-1-922069-85-6 Personal Business Ethics across Cultures: A Comparative Study among Working Adults in Thailand and Vietnam Lam D. Nguyen st The 21 century has marked a new era with technology advances that made the world of business become more integrated and borderless. The new global economy has brought together organizations and people from all over the world with different cultural values, norms and practices, legal systems and ethical standards. Global leaders and managers nowadays must possess adequate leadership skills to manage the highly cultural diverse and complex workforce. Understanding and recognizing the differences in cultural values and ethical standards of people in different countries, as well as properly dealing with ethical issues that arise in cross cultural environment, are among top priorities of global business leaders. The purpose of this study is to examine the personal business ethics perception of working adults in Thailand and Vietnam, the two high-context cultures in South East Asia. Using Clark and Clark's Personal Business Ethics Scores (PBES) measure, this study compares their level of ethical maturity based on a variety of variables including gender, business law course taken, code of conduct, and ethics training. Using Univariate Analysis of Variance method, this research analyzes 475 working adults (236 Thai and 239 Vietnamese adults) to examine their Personal Business Ethics Scores (PBES). It appears that Thai respondents have higher business ethics perception than Vietnamese respondents. Female adults demonstrate higher ethical maturity level than their male counterparts. Ethics courses, business law courses and ethics training seminars seem to make a difference in the ethical maturity of the respondents. Management experience, however, does not make a significant difference in the ethical perception of the respondents. In this study, literature on business ethics as well as the current bribery and corruption issues in the Thailand and Vietnam are presented along with practical applications, suggestions and implications for educators, managers, and employees. Keywords: business ethics; business law course; ethical maturity; ethics course; ethics training; gender; management experience; Thailand; Vietnam ________________________________________________________________ Dr. Lam D. Nguyen, College of Business, Bloomsburg University of Pennsylvania, Room 335, Sutliff Hall, 400 East Second Street, Bloomsburg, PA 17815, U.S.A., Email: lnguyen@bloomu.edu