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

Yi Hui Ho · Chieh Yu Lin

10 citations0/0 files storedInternational Journal of Business Governance and Ethics

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Ethics in Business and Education Accounting and Financial Management Accounting Education and Careers

Abstract

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.

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References

1985From Intentions to Actions: A Theory of Planned Behavior 1980Development in Judging Moral Issues 2000Moral Awareness in Business Organizations: Influences of Issue-Related and Social Context Factors 2004Business Ethics and Religion: Religiosity as a Predictor of Ethical Awareness Among Students 1994An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors 2005Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior 2003Ethics education in accounting: moving toward ethical motivation and ethical behavior 2006The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity

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