Cross-Cultural Comparison of Ethical Reasoning of Students in China and the United States

Autor/inn/en	Driskill, Trish; Rankin, Robert
Titel	Cross-Cultural Comparison of Ethical Reasoning of Students in China and the United States
Quelle	In: Accounting Education, 29 (2020) 3, S.291-304 (14 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2020.1760114
Schlagwörter	Ethics; Confucianism; Collectivism; Asian Culture; Cultural Awareness; Developing Nations; Cultural Traits; Cultural Differences; Management Development; Accounting; College Students; State Universities; Moral Values; Taxonomy; Western Civilization; Foreign Countries; Student Attitudes; Cross Cultural Studies; Business Administration Education; China; United States + Suchen Sie Ihr Suchwort? Ethik; Konfuzianismus; Cultural identity; Kulturelle Identität; Developing country; Developing countries; Entwicklungsland; Kultureller Unterschied; Abrechnung; Buchführung; Buchhaltung; Collegestudent; Staatliche Universität; Moral value; Ethischer Wert; Taxonomie; Ausland; Schülerverhalten; Cultural comparison; Kulturvergleich; USA
Abstract	As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society's cultural norms to inform ethical reasoning. The purpose of this study was to examine cross-cultural ethical reasoning skills of the next generation of executives in the United States and China represented by students from mid-sized universities. Using the Accounting Ethical Dilemma Instrument [Thorne, 2000. The development of two measures to assess accountants' prescriptive and deliberative moral reasoning. "Behavioral Research in Accounting," 12, 139-169. https://aaajournals.org/loi/bria] and Hofstede's [1991. "Cultures and organizations." McGraw-Hill] taxonomy of cultural identities, the researchers determined that students from a public university in the United States exhibited higher reasoning skills than their Chinese peers. With the potential evolution of ethical reasoning in China, findings from this study may prove beneficial in the future of the convergence of Chinese and Western cultures. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01