The culture of a country is often directly related to the ethical behavior of the manager which behavior can be defined and understood by exhibition in two ways. Primarily, the manager would present an over action where a public or a corporate statement is made and this leads to understanding of managerial percpection on ethics based on hiw culture. Secondly, culture is exhibited by forms of collective behavior shown by the employees of the organization where the manager works (Carroll, 2000; Wood, 1991). As a basis for business ethics, the demonstration of managerial perception of ethics based on the country and cultural influence can at the least be understood by these form of exhibits. However, understanding culture itself as having an impact on ethics in a theoretical sense is still difficult. Hofstede’s cultural dimensions present a way to understand culture. Values and patterns of thinking are understood under different dimensions. This helps in understanding how people behave when faced with an ethical dilemma. It is hence is useful in understanding how managerial perception varies based on their culture.