Ethical decision making of accounting students: a cross-cultural comparative study

نویسندگان

  • Yi-Hui Ho
  • Chieh-Yu Lin
چکیده

The study investigates cross-cultural differences in ethical decision making for future accountants from different cultures. Instruments used consist of the Defining Issues Test which is used to assess participants’ ethical development, and the Multidimensional Ethics Scales which is employed to measure participants’ ethical awareness and ethical intention when facing ethical dilemmas. Undergraduate junior and senior accounting students from USA and Taiwan were selected and studied. The results indicate significant differences in ethical awareness, ethical development and ethical intention between US and Taiwanese accounting students. The differences in the relationships between ethical perceptions are situation-specific.

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Information Ethics: A Cross-Cultural Study of Ethical Decision-Making between U.S. and Chinese Business Students

The purpose of this study is to explore cross-cultural differences between U.S. and Chinese business students in their rationales for ethical decision-makingwith respect tocommon information-related ethical dilemmas. Wefound thatthe dimensions (i.e., moral equity, relativism, egoism, contractualism, and utilitarianism) of the multidimensional ethics scale (MES) had varying influences on the eth...

متن کامل

The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants

  The purpose of this study was to investigate the effect of the publishing of negative financial news caused by financial scandals on the level of ethical decision making in the field of accounting and finance. The study was applied, follow-up and semi-experimental research. According to the research objectives, a semi-experimental research project has been used including two experimental and ...

متن کامل

Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting

    Self-conscious excitement is one aspect of human behavior that plays an important role in his life and can automatically stimulate moral judgments and act as a basis for moral decision-making. Accordingly, this study examines two self-conscious excitements (pride and shame), and aims to achieve a better understanding of the role of self-conscious excitees in the process of ethical decision-...

متن کامل

Metacognition and Decision Making in Management Accounting Students

Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to de...

متن کامل

Moral Intensity, Organizational Factors, and Ethical Decision Making: An Empirical Examination of Postgraduate Accounting and Business Students

Employing and modifying the model by Jones (1991), this study examines the effects of moral intensity and organizational factors on individual ethical decision making. Organizational factors, used to be ignored in previous research, are also believed to influence the ethical decision making process. A survey applying four different scenarios was conducted to master and doctoral degree students ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2011