Entrepreneurial Business and Economics Review | 2026
Authors: Kasa R.; Rethi G.; Kerekgyarto C.
DOI: 10.15678/EBER.2026.140101
Journal: Entrepreneurial Business and Economics Review
Year: 2026
Publisher: Cracow University of Economics
Document Type: Article
Open Access: All Open Access; Gold Open Access; Green Open Access
Cited by: 0
Objective: This study aims to examine how cultural dimensions mediate the relationship between accepting corruption and engaging in corrupt behaviours. The study examines how cultural traits affect the normalisation of corruption in organisations and societies. Research Design & Methods: The study uses a quantitative approach, sampling with a structured online questionnaire completed by 4222 valid respondents in Hungary. The survey integrates vignettes to measure acceptance and willingness regarding corrupt practices, alongside the CVSCALE to assess six cultural dimensions. The study applies Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), Structural Equation Modelling (SEM), and Sobel tests. Findings: We found that cultural factors such as long-term orientation, motivation for success, power distance, and indulgence significantly influence the willingness to engage in corrupt behaviour. However, collectivism and uncertainty avoidance have little effect. The acceptance-willingness relationship is mediated by cultural factors like success motivation and power distance, which shape corrupt practices. Implications & Recommendations: The study recommends targeted interventions to combat corruption, including reforming cultural norms that prioritise immediate gratification, tolerate hierarchical inequalities, or associate success with unethical practices. Collectivism and uncertainty avoidance interventions may have little effect, so resources should be allocated to predictive dimensions. Contribution & Value Added: This study uncovers how cultural factors influence corruption-related behaviours, filling gaps in the literature on resignation, cultural traits, and corrupt practices. It shows policymakers how to develop culturally nuanced anti-corruption strategies using structural and value-based reforms. © 2026, Cracow University of Economics. All rights reserved.
corruption; cultural dimensions; mediation analysis; structural equation modelling