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

Year: 2008

Type: article

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.

Source: Social Behavior and Personality An International Journal

DOI: 10.2224/sbp.2008.36.9.1213

Authors: Chieh-Yu Lin, Yi-Hui Ho

Institution: Chang Jung Christian University

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: W2245772003

FWCI: 6.018

Cites: 21

Cited by: 30

Related to: 10