haku: @author Thomas, S. / yhteensä: 19
viite: 2 / 19
| Tekijä: | Ge, L. Thomas, S. |
| Otsikko: | A cross-cultural comparison of the deliberative reasoning of Canadian and Chinese accounting students |
| Lehti: | Journal of Business Ethics
2008 : SEP III, VOL. 82:1, p. 189-211 |
| Asiasana: | ethics decision making accounting students Asia China Canada behavioural science cross-cultural studies |
| Kieli: | eng |
| Tiivistelmä: | Using Hofstedes culture theory (1980, 2001), this study incorporates the moral development (henceforth as: mrl-dev.) and multidimensional ethics scale (as: MES) approaches to compare the ethical reasoning (here as: eth-rsng.) and decisions of Canadian (here as: C.) and Mainland Chinese (here as: M-C.) final year undergraduate accounting students (here as: acc-stds.). It is indicated that C. acc-stds.' formulation of an intention to act on a particular ethical dilemma (deliberative reasoning) as measured by the mrl-dev. approach (by Thorne, 2000) was higher than M-c. acc-stds.' This study proposes that the five factors identified by the MES, as being relevant to ethical decision making can be placed into the three levels of eth-rsng. identified by Kohlberg's (1958) theory of cognitive mrl-dev. C. acc-stds. used post-conventional MES factors (moral equity, contractualism, and utilitarianism) more frequently, making more ethical audit decisions than M-C. acc-stds. |
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