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Author:Tsui, J.
Windsor, C.
Title:Some cross-cultural evidence on ethical reasoning
Journal:Journal of Business Ethics
2001 : MAY II, VOL. 31:2, p. 143-150
Index terms:AUDITORS
CULTURE
ETHICS
AUSTRALIA
CHINA
Language:eng
Abstract:This study draws on Kohlberg's Cognitive Moral Development Theory and Hofstede's Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism.
SCIMA record nr: 221542
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