This study determines gender differences in the generation logic for green purchasing intention within the framework of bounded morality and bounded self-interest and determines the causes of the attitude–behavior gap from a new perspective. Empirical analysis of 977 sample data points is used to test the influencing mechanism of gender heterogeneity on green purchasing intention through altruistic values and egoistic values. Meanwhile, the moderated mediation effects are also analyzed. The results show that gender heterogeneity negatively affects ALVs and positively affects (...) EGVs for women as the reference group. The mediation effect of ALVs and EGVs is significant, and there are significant gender differences in the formation of values and green purchasing intention. As expected, women demonstrate higher levels of proenvironmental intention than men. Media exposure significantly moderates the mediation models. It negatively moderates the mediation effect of ALVs and positively moderates the mediation effect of EGVs. The results reveal the complex formation mechanism for green purchasing intention. It can conclude that the gender differences in terms of green purchasing, the different guiding roles of dual values, and the moderated mechanism of ME are key elements in accurate guidance of green consumption and the effective modification of the attitude–behavior gap. (shrink)

The purpose of this study is to analyse the effects of personal demographic factors on Chinese university students’ values and perceptions of Corporate Social Responsibility (CSR) issues, and to identify the link between personal values and perceptions of CSR. The quantitative data consisted of 980 Chinese university students, and were collected by using a structured self-completion questionnaire. This study found that: 1) the importance of values education should be stressed, because we found that altruistic values associate negatively with perception of (...) CSR, in contrast, egoistic values associate positively; 2) a CSR education programme should be designed accordingly to fit different student characteristics and needs such as gender and major differences; 3) values should be used as criteria for education and recruitment purposes, e.g., we found that female students represent more ethical values than male students, and have a more negative perception of the CSR performance; 4) the importance of environment performance should be recognised by Chinese corporations and policy-makers, because we found that Chinese corporations perform better in economic and social responsibilities than environmental responsibility. It provides an insight of the value structures of Chinese university students and the forces that shape ethical perceptions. It offers a comprehensive study of Chinese companies’ CSR performance, and the results improve the awareness of scholars and managers in solving the current problems and developing their CSR performances further. (shrink)

The idea that the ethical values of professionals in finance have played a role in the global financial crisis is widespread. The crisis-of-ethics debate is important, concerning one of the main policy challenges of our times, but is based on popular lore and anecdotes rather than systematic evidence. We analyze the self-enhancement and self-transcendence values of PIFs vis-à-vis the general population and test for patterns of variation that are consistent with the idea of a crisis of values, meaning patterns of (...) variation that would implicate PIFs’ values in the GFC. Employing pre-crisis data allows for an unbiased assessment. Results reveal only minor differences in values between PIFs and the general population, too small to support the idea of a crisis of ethical values by objective standards. Extensive robustness checks confirm these findings, sometimes actually revealing values differences counter to the crisis of ethical values idea. We conclude that the financial system would not have fared better had we had a different breed of PIFs. Rather, situational forces can induce severe disregard for the welfare of others, also in people with ordinary, decent values. Hence, if anything, the GFC shows that the financial services industry has been providing an environment highly conducive to unethical behavior. The practical implication is that fixes to the financial system can only come from improved regulatory design. (shrink)

Following corporate accounting scandals there has been an increasing concern with understanding the factors that undermine the occupational values of accounting professionals, which emphasize self-transcendence in the pursuit of public good and openness to change in the pursuit of autonomy and creativity. Prior studies have demonstrated that these values are undermined in economically rationalized organizational environments. Our study advances this research by examining how accounting professionals’ occupational values are influenced by the economic rationalization of countries where they are employed. While (...) economic rationalization of countries is recognized as a key macrostructural, social-level influence on individual values, the theory is divided regarding its normative effects. While economic rationalization may decrease the priority of occupational values by transforming professional action in accordance with the calculative logic of economic rationality, it can also increase the priority of these values by providing resources necessary for freeing professionals from the material constraints of survival. We test these divergent insights using the European Social Survey data for 28 countries. Our results indicate that economic rationalization decrease accountants’ occupational values beyond the effects of cultural values and work-related characteristics. (shrink)

Ethical dilemmas are inescapable components of business negotiations. It is thus important for negotiators to understand the differences in what is ethically appropriate and what is not. This study explores the cross-cultural differences in business ethics between Canada and China by examining the perceived appropriateness of five categories of ethically questionable strategies often used in business negotiations. The results show that the Chinese are more likely to consider it appropriate to use ethically inappropriate negotiation strategies, but the impact of cultural (...) values on ethically inappropriate negotiation strategies is much stronger in Canada than in China when negotiators choose to use these strategies. In addition, there are more gender differences in Canada, where men are more likely to consider it appropriate to use ethically questionable strategies in all five categories than women; while in China no gender differences are found in the perceived appropriateness of using these strategies in all but one category. Implications are also discussed along with potential future research directions. (shrink)

Abstract Widespread cheating among business students has been a great concern for educators and business managers in the West, but this issue is largely unexamined in Eastern cultures. This study explores the relationship between cheating at school and cheating in the real world in an international context by investigating Chinese business students’ perception of ethicality and practicality of common business practice. The results show that many Chinese students have engaged in academic dishonesty at school. It was further found that Chinese (...) students have a good understanding of what constitutes ethical behaviors in the real business world and the need for such behaviors. They also believe that business people fail to act in an ethical manner, yet they are unwilling to compromise their ethical standards in order to get ahead in their future career, except when they have a strong need for competitive success. The findings show that Chinese business students view the ethicality of an action as being more important than its practicality in the real business world even though they hold a completely opposite view in their classrooms. Concern arises when self-centered values like competitive success become more accepted in modern Chinese society. Content Type Journal Article Category Original Paper Pages 1-14 DOI 10.1007/s13520-011-0012-2 Authors Zhenzhong Ma, Odette School of Business, University of Windsor, 401 Sunset Ave, Windsor, ON, Canada N9B 3P4 Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)