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| Author: | Welton, R.E. Davis, J.R. |
| Title: | Accounting implications of the perception of professinal ethics: a comparative analysis of American and New Zealand students |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:4, p.268-283 |
| Index terms: | ACCOUNTING RESPONSIBILITY ACCOUNTING |
| Language: | eng |
| Abstract: | Internationalization of accounting requires a convergence of perceptions of professional ethics. This paper presents a study that compared a set of ethical responses of American and New Zealand college students with each other. The results show that convergence was brought about by college education, at least in the case where the two communities have similar cultures. |
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