U. S. firms typically have a code of ethics that provides guidelines for their employees. (9) Consider a U. S. firm that sells suppliers to foreign manufacturers. Both its code of ethics and the U. S. Foreign Corrupt Practices Act prevent the firm from offering payoffs ("kick- backs") to any employees of the manufacturing companies that order its suppliers. Competitors based in other countries, however, may offer payoffs to employees of the manufacturing companies. (10) Thus, the U. S. supplier is at a disadvantage because its employees are required to follow a stricter code of ethics. This is a common ethical dilemma that U. S. firms face in a global environment. (11) Another ethical dilemma that U. S. firms may face involves their relationship with certain foreign governments. (12) Officials of some foreign governments commonly accept bribes from firms that need approv