Some Empirical Evidence of Chinese Accounting System and Business Management Practices from an Ethical Perspective
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 42 (4):353 - 378 (2003)
China is moving from a centralized to a market economy to bring about efficiency in its economy and to form a business partnership with the West. With its reform adopting an open-door policy, there may be a need to assure its partners in the western world that appropriate steps would be taken to develop and foster a business culture with which the western countries and the Chinese businesses can work. The present study attempted to find whether there has been a change in business ethical culture, accounting system and practice in the Chinese business between 1978 and the present, and the degree of similarity in the Chinese ethics and guidelines compared to Western ethics and guidelines. The result of the study has been analyzed from an institutional perspective to explore institutional change. The result showed that there is general growing support of Chinese management toward change in business ethical culture and practice. It was observed that there was not much similarity in the documents used for ethical guidance and control with those of the West. The findings of the paper are expected to be relevant to international investors and executives interested in investing or working in China.
|Keywords||accounting practice business culture centralized economy ethics government regulation and control institutional trust market economy|
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Citations of this work BETA
George Lan, Zhenzhong Ma, JianAn Cao & He Zhang (2009). A Comparison of Personal Values of Chinese Accounting Practitioners and Students. Journal of Business Ethics 88 (1):59 - 76.
Chris Provis (2008). "Guanxi" and Conflicts of Interest. Journal of Business Ethics 79 (1/2):57 - 68.
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