Journal of Business Ethics 88 (1):59 - 76 (2009)
|Abstract||This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values|
|Keywords||personal values value types Chinese accounting practitioners and students Schwartz values questionnaire social and cultural factors|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
Lin Ge & Stuart Thomas (2008). A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students. Journal of Business Ethics 82 (1):189 - 211.
Tisha L. N. Emerson, Stephen J. Conroy & Charles W. Stanley (2007). Ethical Attitudes of Accountants: Recent Evidence From a Practitioners' Survey. [REVIEW] Journal of Business Ethics 71 (1):73 - 87.
Ann Lawrence & Peter Lawrence (2009). Values Congruence and Organisational Commitment: P—O Fit in Higher Education Institutions. [REVIEW] Journal of Academic Ethics 7 (4):297-314.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
H. Fenwick Huss & Denise M. Patterson (1993). Ethics in Accounting: Values Education Without Indoctrination. [REVIEW] Journal of Business Ethics 12 (3):235 - 243.
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.
James Poon Teng Fatt (1995). Ethics and the Accountant. Journal of Business Ethics 14 (12):997 - 1004.
David F. Bean & Richard A. Bernardi (2007). Ethics Education in Our Colleges and Universities: A Positive Role for Accounting Practitioners. [REVIEW] Journal of Academic Ethics 5 (1):59-75.
Marilyn Fischer & Kenneth Rosenzweig (1995). Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics 14 (6):433 - 444.
Added to index2009-01-28
Total downloads10 ( #114,362 of 722,863 )
Recent downloads (6 months)0
How can I increase my downloads?