This paper is devoted to the study of ethical positions of the respondents from Hungary, China, Turkey and Kyrgyzstan. In the context of globalization, when the process of world economic, cultural, social integration occurs, the effectiveness of interaction between countries and peoples, especially in trade and economic relations, depends on an understanding of the concept of business ethics. Therefore, an understanding of national aspects of business ethics plays a significant role. The idea

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... business ethics may vary depending on the national and cultural characteristics, traditions, mentality and stereotypes of the country with which the interaction takes place. Therefore, it is necessary to study the ethical position. To do this, we conducted a survey, using the Foresight questionnaire, among 905 respondents from Hungary, China, Turkey and Kyrgyzstan, who are students of Department of Business, and had work experience in private and public sector. The results of the study confirm the hypothesis that the reason for difference in ethical position is the difference in culture and history.