Title: Ethical decision making of accounting students: a cross-cultural comparative study

Authors: Yi-Hui Ho; Chieh-Yu Lin

Addresses: Department of International Business, Chang Jung Christian University, 396, Sec.1, Chang Jung Road, Kway Jen, Tainan, 71101, Taiwan. ' Department of International Business, Chang Jung Christian University, 396, Sec.1, Chang Jung Road, Kway Jen, Tainan, 71101, Taiwan

Abstract: The study investigates cross-cultural differences in ethical decision making for future accountants from different cultures. Instruments used consist of the Defining Issues Test which is used to assess participants| ethical development, and the Multidimensional Ethics Scales which is employed to measure participants| ethical awareness and ethical intention when facing ethical dilemmas. Undergraduate junior and senior accounting students from USA and Taiwan were selected and studied. The results indicate significant differences in ethical awareness, ethical development and ethical intention between US and Taiwanese accounting students. The differences in the relationships between ethical perceptions are situation-specific.

Keywords: ethical decision making; ethical awareness; ethical judgements; judgement development; ethical intentions; defining issues test; multidimensional ethics scales; accounting students; cross-cultural studies; United States; USA; Taiwan; comparative studies; cross-cultural differences; ethical dilemmas; undergraduates; higher education; universities; ethical perceptions; situation-specific differences; business governance; business ethics.

DOI: 10.1504/IJBGE.2011.043242

International Journal of Business Governance and Ethics, 2011 Vol.6 No.3, pp.294 - 309

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 20 Oct 2011 *

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