David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 88 (1):59 - 76 (2009)
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|
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References found in this work BETA
Milton Rokeach (1973). The Nature of Human Values. New York,Free Press.
Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz (2001). The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments. Journal of Business Ethics 34 (2):101 - 121.
Laura L. Whitcomb, Carolyn B. Erdener & Chen Li (1998). Business Ethical Values in China and the U.S. Journal of Business Ethics 17 (8):839-852.
George Lan, Maureen Gowing, Sharon McMahon, Fritz Rieger & Norman King (2008). A Study of the Relationship Between Personal Values and Moral Reasoning of Undergraduate Business Students. Journal of Business Ethics 78 (1-2):121 - 139.
M. Islam & M. Gowing (2003). Some Empirical Evidence of Chinese Accounting System and Business Management Practices From an Ethical Perspective. Journal of Business Ethics 42 (4):353 - 378.
Citations of this work BETA
Zhenzhong Ma (2010). The SINS in Business Negotiations: Explore the Cross-Cultural Differences in Business Ethics Between Canada and China. [REVIEW] Journal of Business Ethics 91 (1):123 - 135.
André van Hoorn (2015). The Global Financial Crisis and the Values of Professionals in Finance: An Empirical Analysis. Journal of Business Ethics 130 (2):253-269.
Haina Zhang, Malcolm H. Cone, André M. Everett & Graham Elkin (2011). Aesthetic Leadership in Chinese Business: A Philosophical Perspective. [REVIEW] Journal of Business Ethics 101 (3):475-491.
Lei Wang & Heikki Juslin (2012). Values and Corporate Social Responsibility Perceptions of Chinese University Students. Journal of Academic Ethics 10 (1):57-82.
Zhenzhong Ma (2013). Business Students' Cheating in Classroom and Their Propensity to Cheat in the Real World: A Study of Ethicality and Practicality in China. [REVIEW] Asian Journal of Business Ethics 2 (1):65 - 78.
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