1.  88
    A Comparison of Personal Values of Chinese Accounting Practitioners and Students.George Lan, Zhenzhong Ma, JianAn Cao & He Zhang - 2009 - Journal of Business Ethics 88 (S1):59 - 76.
    This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...)
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  2.  74
    Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners.George Lan, Chike Okechuku, He Zhang & Jianan Cao - 2013 - Journal of Business Ethics 112 (4):627-640.
    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) (...)
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  3.  38
    Moral reasoning of Chinese accounting students and practitioners.George Lan, He Zhang, Jianan Cao & Meng Bai - 2019 - Asian Journal of Business Ethics 8 (2):155-171.
    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, (...)
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