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
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
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|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
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.
Chris Provis (2008). Guanxi and Conflicts of Interest. Journal of Business Ethics 79 (1-2):57-68.
Similar books and articles
Amanda Beatson Nick Lee, C. Garrett Tony & Xi Zhang Ian Lings (forthcoming). A Study of the Attitudes Towards Unethical Selling Amongst Chinese Salespeople. Journal of Business Ethics.
Nick Lee, Amanda Beatson, Tony C. Garrett, Ian Lings & Xi Zhang (2009). A Study of the Attitudes Towards Unethical Selling Amongst Chinese Salespeople. Journal of Business Ethics 88 (3):497 - 515.
M. Fleming Damon, W. Chow Chee & Wenbing Su (forthcoming). An Exploratory Study of Chinese Accounting Students' and Auditors' Audit-Specific Ethical Reasoning. Journal of Business Ethics.
Xiaohe Lu (2009). A Chinese Perspective: Business Ethics in China Now and in the Future. [REVIEW] Journal of Business Ethics 86 (4):451 - 461.
Maria Lai-Ling Lam (2009). Beyond Credibility of Doing Business in China: Strategies for Improving Corporate Citizenship of Foreign Multinational Enterprises in China. [REVIEW] Journal of Business Ethics 87 (1):137 - 146.
Lu Xiaohe (1997). Business Ethics in China. Journal of Business Ethics 16 (14):1509-1518.
Elizabeth Vallance (1995). Business Ethics at Work. Cambridge University Press.
Chau-kiu Cheung & Andrew Chi-fai Chan (2005). Philosophical Foundations of Eminent Hong Kong Chinese Ceos' Leadership. Journal of Business Ethics 60 (1):47 - 62.
Paul Steidlmeier (1997). Business Ethics and Politics in China. Business Ethics Quarterly 7 (3):131-143.
Rodger Spiller (2000). Ethical Business and Investment: A Model for Business and Society. [REVIEW] Journal of Business Ethics 27 (1-2):149 - 160.
Monir Zaman Mir (2010). Students' Perceptions of Academic and Business Dishonesty: Australian Evidence. [REVIEW] Journal of Academic Ethics 8 (1):67-84.
Stephen J. Gould (1995). The Buddhist Perspective on Business Ethics: Experiential Exercises for Exploration and Practice. [REVIEW] Journal of Business Ethics 14 (1):63 - 70.
Mohamed M. Ahmed, Kun Young Chung & John W. Eichenseher (2003). Business Students' Perception of Ethics and Moral Judgment: A Cross-Cultural Study. [REVIEW] Journal of Business Ethics 43 (1-2):89 - 102.
Chenting Su, M. Joseph Sirgy & James E. Littlefield (2003). Is Guanxi Orientation Bad, Ethically Speaking? A Study of Chinese Enterprises. Journal of Business Ethics 44 (4):303 - 312.
Added to index2011-05-29
Total downloads5 ( #482,295 of 1,789,925 )
Recent downloads (6 months)1 ( #423,018 of 1,789,925 )
How can I increase my downloads?