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Autor/inn/en | Driskill, Trish; Rankin, Robert |
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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 |
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 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). |
Anmerkungen | Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2024/1/01 |