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Cultural Values and Cognitive Moral Development of Accounting Ethics: a Cross-cultural Study

Year: 2008

Type: article

Abstract: Taking accounting students in the US and Taiwan as research subjects, the relationship between cultural values and cognitive moral development was explored. The accountingspecific Defining Issues Test (Thorne, 2000) was used to assess participants' cognitive moral development, and the Values Survey Module (VSM 94; Institute for Research on Intercultural Cooperation) was used to determine participants' cultural values. Research results indicate significant differences in cognitive moral development between the US and Taiwanese accounting students. To some extent, cultural values had a significant influence on students' moral development of ethics within accounting.

Source: Social Behavior and Personality An International Journal

DOI: 10.2224/sbp.2008.36.7.883

Authors: Yi-Hui Ho, Chieh-Yu Lin

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2024802602

FWCI: 4.513

Cites: 14

Cited by: 19

Related to: 10