The introduction of international practices in Vietnam's management seems to stumble on some cultural behavior. Rather than examine a hypothetical change in values​​, it is to understand the idea that actors have of the place of the individual and his relation to others in the Vietnamese context. From a comparison line by line of a code of business ethics and its Vietnamese translation, we will highlight in this article two very different conceptions of the relationship to the world and good governance. It is from this understanding of the differences between these two cultural worlds that companies could adapt their management practices to local conditions.