This article reports on the findings of the first phase of a wide-ranging study that aims to determine whether tourism managers from different cultures differ in ethical decisionmaking. It examines the ethical ideologies and perceptions of social responsibility of those in charge of organizations operating within the systems in Australia and Turkey. A mail survey was undertaken with a sample of marketing executives of tourism organizations in these countries. Respondents were queried about their ethical ideologies and perceptions of social responsibility and the influence of those on organizational effectiveness. The variation is explained by cultural differences and selected demographic characteristics of the executives and their organizations.