haku: @indexterm china / yhteensä: 8570
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| Tekijä: | Tsui, J. Windsor, C. |
| Otsikko: | Some cross-cultural evidence on ethical reasoning |
| Lehti: | Journal of Business Ethics
2001 : MAY II, VOL. 31:2, p. 143-150 |
| Asiasana: | AUDITORS CULTURE ETHICS AUSTRALIA CHINA |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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