Challenges to professional independence in relational society: accountants in China

This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professiona...

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Bibliographic Details
Authors: Xu, Gina ca. 20./21. Jh. (Author) ; Dellaportas, Steven ca. 20./21. Jh. (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2021
In: Journal of business ethics
Year: 2021, Volume: 168, Issue: 2, Pages: 415-429
Further subjects:B Aufsatz in Zeitschrift
B Guanxi
B Confucianism
B Professional independence
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