DIANA SHARPE is Assistant Professor of Management at Monmouth University, USA, and Visiting Fellow at the Centre for Women and Work, Rutgers University. HARUKIYO HASEGAWA is Professor of Business Studies and Honorary Professor of Japanese Business at the University of Sheffield, UK. His research interests are in corporate labour in Asia and global human resource management.

• Introduction; D.Sharpe & H.Hasegawa Asian Collectivism and Ethical Decision-making; F.Li Assignment China: Three Factors Influencing the Effectiveness of Western Managers; D W.Lund & M C.Barker Financial Management and Accounting in State Islamic Religious Councils in Malaysia: A Ground Theory; A.Rahman & A.Goddard Managerial Perceptions of the Business Environment within the Energy Service Industry: Cross-national Comparison of China, Singapore and Malaysia; Y.Tan Corporate Social Responsibility in China: The Enterprise and the Environment; R. Taylor Appropriation of EMS Standards in Thailand; E.Lauridsen & U.Jorgensen Development of Audit Objectives in the Context of the People's Republic of China; J.Brand & F.Maier Overt Age Discrimination in Thailand: The Ethical Role of Multinational Corporations in Human Resource Practices; C.Inma Competition in Globalizing Markets, and the Relationships between the Korean state and Corporate Power; D.J.Kim & Y.C.Kim