The purpose of this study is to address the perception that business dealings with Middle Eastern nations lack ethical conduct. A research data sample of 200 was obtained from managers, employees, and college students from two major cities in the West Bank area, Ramallah and Nablus in Palestine. The results reveal that gender, ethical education, and ethics training at work among Palestinians did not have a significant PBES. Still, there was enough evidence to conclude that the number of years working significantly affected PBES. The findings provide foreign executives, their employees' familiarity, and scholars with national culture within business dealings a competitive advantage. The insights of this study will contribute to upcoming research on ethics and attitudes and foreign managers towards ethics in Palestine and Middle Eastern nations.