This study examines the effect of a business ethics course on undergraduates’ attitudes toward the importance of corporate ethics and social responsibility, as measured by the PRESOR scale. It employs a survey approach, adopting a pretest/posttest methodology in the data collection. A total of 132 undergraduate students were surveyed over a period of four semesters during 2006 and 2007. To test the effects of individual personality characteristics and examine their potential interaction with ethical education, participants’ personal values and degree of (...) Machiavellianism were also assessed. The business ethics course resulted in significantly less support for the traditional “stockholder view” of business, providing backing for the inclusion of a stand-alone business ethics course in the business studies curriculum. In addition, among nonbusiness majors, the course resulted in significantly greater support for the “stakeholder view,” suggesting that it would be especially beneficial to open such a course to nonbusiness students. (shrink)

This study investigates the relationships among Machiavellianism, attitudes towards the perceived importance of corporate ethics and social responsibility, referred to here as PRESOR attitudes, and certain attitudes toward environmental responsibility, i.e., support for corporate environmental accountability and environmentally motivated purchasing intentions, amongst undergraduate students. Data were collected from a survey of all final year undergraduate students at a university in Hong Kong. Structural equations analyses were used to investigate the associations amongst the variables. The study finds that Machiavellianism and belief (...) in the importance of CESR play important roles in the development of university students’ attitudes toward certain environmental issues. Specifically, high Machiavellian students expressed lower levels of belief in the importance of CESR, which in turn were associated with weaker pro-environment views. The findings suggest that educational efforts to cultivate students’ PRESOR attitudes and/or reduce their levels of Machiavellianism would enhance their pro-environment views. (shrink)

Recent scandals involving accounting firms raise serious concerns about ethical attitudes in the provision of professional tax services. Enhancing the ethics education of prospective tax professionals presents a means through which this situation can be improved. In order to promote such educational development, this study describes the infusion of an ethics intervention in a tax planning course at a university in Hong Kong. Also, the findings of an exploratory survey into theeffect of the course on student attitudes towards the ethicality (...) of tax avoidance and evasion are reported. The findings show that student attitudes towards the ethicality of tax avoidance, but not towards tax evasion, became more critical following the course. Several opportunities for future research are proposed. (shrink)

While the language of Běijīng served together with Manchu as the court vernacular in the Qīng dynasty, the city’s dialect was not widely accepted in China as the standard for Guānhuà even in the late nineteenth century. The preferred form was a mixed Mandarin koiné with roots going back much earlier, such as that represented in Lǐ Rǔzhēn’s mid-Qīng rime compendium Lǐshì yīnjiàn. A similar form of mixed Mandarin served briefly as the National Pronunciation of China in the early twentieth (...) century and came to be called lán-qīng Guānhuà ‘blue-green Mandarin’. This heterogeneous norm incorporated features of a variety of Mandarin dialects and eventually came to be disparaged as an unrefined cousin of the pure Běijīng standard. Yet in origin the old National Pronunciation was designed to encompass a mix of regional forms and intended to contain the most broadly accepted elements of various Mandarin types. The evolution and development of the composite Guānhuà norm reveal much about Chinese linguistic attitudes of the early nineteenth through early twentieth centuries and shed light on various perspectives about what standard Chinese should be and what a Mandarin-based norm should represent. Broad popular acceptance of Běijīng as the governing norm for pronunciation began slowly to take hold only after the Ministry of Education of the Republic of China finally officially promoted Běijīng as the national standard in the 1930s. Yet it then had to compete with a new mixed vernacular orthography called Latinxua sinwenz. Běijīng was not firmly established as the norm until the People’s Republic of China definitively declared the city’s dialect as standard in the 1950s. (shrink)