David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jonathan Jenkins Ichikawa
Jack Alan Reynolds
Learn more about PhilPapers
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|
|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
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.
George Lan, Chike Okechuku, He Zhang & Jianan Cao (2013). Impact of Job Satisfaction and Personal Values on the Work Orientation of Chinese Accounting Practitioners. Journal of Business Ethics 112 (4):627-640.
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.
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.
James Poon Teng Fatt (1995). Ethics and the Accountant. Journal of Business Ethics 14 (12):997 - 1004.
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.
H. Fenwick Huss & Denise M. Patterson (1993). Ethics in Accounting: Values Education Without Indoctrination. [REVIEW] Journal of Business Ethics 12 (3):235 - 243.
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.
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.
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.
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.
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 downloads24 ( #174,176 of 1,948,518 )
Recent downloads (6 months)1 ( #459,264 of 1,948,518 )
How can I increase my downloads?