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With the arising customer conscience of rights and increasing market competition, companies must pay more attention to the moral constraints of their marketing tactics so as to develop sustainable and friendly relational marketing. But, what is exactly the relationship between marketing ethics conducts and company's market performance? This research, based on the empiric analysis of value engineering, explores the relation between "Marketing Ethics" and "Market Performance". The research, proposing 4 hypotheses between "Marketing Ethics" and "Market Performance", demonstrates that trustworthy conducts, social responsibility conducts and fair competition conducts have positive impacts on company's market performance, and that the trust-worthy conducts have a remarkable impact on market performance. But impact of the ethics conducts of promotion tactics on market performance is not confirmed. Furthermore, the research further develops the management suggestions for upgrading the marketing ethics and the prospective for future studies on the subject.