Ethics is a scientific discipline that explores moral action. Its task is to valorize true and real social values. Morality is a set of unwritten rules and norms, which distinguishes it from ethics. Business ethics or business ethics implies already accepted forms of work and principles in business entities Business entities apply business ethics to prevent harm, protect the company and employees and for personal reasons. There are several levels from which business ethics is determined, where it is primarily viewed from the aspect of size and geographical location of business organizations, ie with global, national or regional levels. In addition, within a business organization, business ethics is implemented first within the organizational units themselves, then according to hierarchical levels and centers of responsibility, and finally from the aspect of the entire company and its behavior in the external environment. A morally responsible person or holder of moral responsibility in business is called a subject of business ethics. It can be an individual, but also a corporation, a state or a society. Unethical behavior is something that is not in accordance with generally accepted rules, and is not in accordance with the law. Negotiation is a clear and voluntarily agreed exchange between people who want something from each other. The implementation of business ethics in business shows the actions of both managers and employees who possess only high and professional values and relate in their cooperation, respecting the integrity of each employee. Business ethics is therefore a discipline that every company is expected to implement in order to promote its effective organizational culture. Cultural differences in negotiation between managers in Western and Eastern countries indicated significant differences in business negotiations and applied ethical values. Western countries are characterized by fast and concrete negotiations with speed and efficient results, while Eastern business people negotiate slowly, rationally and thoughtfully, respecting the management hierarchy and trying to get the best out of cooperation for their business side.