AN EXAMINATION OF CULTURAL DIFFERENCES IN ETHICAL DECISION MAKING USING the MULTIDIMENSIONAL ETHICS SCALE

Chieh‐Yu Lin · Yi‐Hui Ho

30 citations0/0 files storedSocial Behavior and Personality An International Journal

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Ethics in Business and Education Accounting and Financial Management Ethics in medical practice

Abstract

The Multidimensional Ethics Scale (Reidenbach & Robin, 1988, 1990) was applied to accounting-specific scenarios to measure students' ethical decision-making attitudes towards accounting ethics. Accounting students in the US and Taiwan were taken as research subjects. A total of 201 US students and 396 Taiwanese students were analyzed. US students made ethical decisions significantly based on justice and egoism dimensions, while Taiwanese students focused on justice and deontology dimensions.

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1989Behavioral research in accounting 1990Toward the development of a multidimensional scale for improving evaluations of Business Ethics 2012Toward the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics 2000Moral Awareness in Business Organizations: Influences of Issue-Related and Social Context Factors 1988Some initial steps toward improving the measurement of ethical evaluations of marketing activities 2001An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals 2012Some Initial Steps Toward Improving the Measurement of Ethical Evaluations of Marketing Activities 2001The Other Objective of Ethics Education: Re-humanising the Accounting Profession – A Study of Ethics Education in Law, Engineering, Medicine and Accountancy

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