Recent years have seen a rapprochement between research on organizations and research on law. One goal of such research is a better understanding of how the structures of complex organizations and the normative and cognitive structures of law interact within different cultures. This article is part of that enterprise. We report results from surveys conducted in Moscow, Tokyo, and Washington in 1993 that asked respondents to judge acts of wrongdoing within corporate hierarchies and then asked them to propose sanctions for the wrongdoers. Most important, respondents' views of sanctioning reflect cultural differences in conceptions of the individual, the organization, and the rule of law. The discussion locates this research within the larger context of normative-cultural approaches to the study of organizations and indicates how this research tradition can be enriched by studying the attribution of responsibility.