AN EXAMINATION OF CULTURAL DIFFERENCES IN ETHICAL DECISION MAKING USING the MULTIDIMENSIONAL ETHICS SCALE

Authors: Lin, Chieh-Yu; Ho, Yi-Hui

Source: Social Behavior and Personality: an international journal, Volume 36, Number 9, 2008 , pp. 1213-1222(10)

Publisher: Scientific Journal Publishers

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Abstract:

The Multidimensional Ethics Scale (Reidenbach & Robin, 1988, 1990) was applied to accounting-specific scenarios to measure students' ethical decision-making attitudes towards accounting ethics. Accounting students in the US and Taiwan were taken as research subjects. A total of 201 US students and 396 Taiwanese students were analyzed. US students made ethical decisions significantly based on justice and egoism dimensions, while Taiwanese students focused on justice and deontology dimensions.

Document Type: Research Article

DOI: http://dx.doi.org/10.2224/sbp.2008.36.9.1213

Publication date: January 1, 2008

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