Journal of Business Ethics 82 (1):189-211 (2008)

Abstract
Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that Canadian accounting students' formulation of an intention to act on a particular ethical dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into the three levels of ethical reasoning identified by Kohlberg's (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation) theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism, and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students
Keywords cognitive moral development  deliberative reasoning  multidimensional ethics scale  ethical decisions
Categories (categorize this paper)
DOI 10.1007/s10551-007-9571-5
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 65,740
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

Some Cross-Cultural Evidence on Ethical Reasoning.Judy Tsui & Carolyn Windsor - 2001 - Journal of Business Ethics 31 (2):143 - 150.

View all 15 references / Add more references

Citations of this work BETA

View all 15 citations / Add more citations

Similar books and articles

Cultural Differences in Chinese and American Address Forms.Yu Chen - 2010 - Asian Culture and History 2 (2):P82.
Culture and Social Desirability Bias: Ethical Evaluations by Chinese and Canadian Business Students.Paul Dunn & Anamitra Shome - 2007 - Proceedings of the International Association for Business and Society 18:12-14.
Ethical Decision Making of Accounting Students: A Cross-Cultural Comparative Study.Yi Hui Ho & Chieh Yu Lin - 2011 - International Journal of Business Governance and Ethics 6 (3):294.
Ethical Decision Making of Accounting Students: A Cross-Cultural Comparative Study.Yi-Hui Ho & Chieh-Yu Lin - 2011 - International Journal of Business Governance and Ethics 6 (3):294-309.
A Study Of Yan Fu's Cultural Value.Chenggui Li - 1997 - Philosophy and Culture 24 (12):1153-1168.

Analytics

Added to PP index
2009-01-28

Total views
32 ( #346,139 of 2,462,871 )

Recent downloads (6 months)
1 ( #449,387 of 2,462,871 )

How can I increase my downloads?

Downloads

My notes