Some Cross-Cultural Evidence on Ethical Reasoning
This study draws on Kohlberg's Cognitive Moral Development Theory and Hofstede's Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since aud...
| Authors: | ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2001
|
| In: |
Journal of business ethics
Year: 2001, Volume: 31, Issue: 2, Pages: 143-150 |
| Further subjects: | B
Ethical Reasoning
B Kohlberg's cognitive moral development theory B Hofstede's culture theory B Auditors |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000naa a22000002 4500 | ||
|---|---|---|---|
| 001 | 178561584X | ||
| 003 | DE-627 | ||
| 005 | 20220112043541.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220112s2001 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1023/A:1010727320265 |2 doi | |
| 035 | |a (DE-627)178561584X | ||
| 035 | |a (DE-599)KXP178561584X | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Tsui, Judy |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Some Cross-Cultural Evidence on Ethical Reasoning |
| 264 | 1 | |c 2001 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a This study draws on Kohlberg's Cognitive Moral Development Theory and Hofstede's Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede's Culture Theory predictions. | ||
| 650 | 4 | |a Kohlberg's cognitive moral development theory | |
| 650 | 4 | |a Hofstede's culture theory | |
| 650 | 4 | |a Ethical Reasoning | |
| 650 | 4 | |a Auditors | |
| 700 | 1 | |a Windsor, Carolyn |e VerfasserIn |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht : Springer, 1982 |g 31(2001), 2, Seite 143-150 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:31 |g year:2001 |g number:2 |g pages:143-150 |
| 856 | |3 Volltext |u http://www.jstor.org/stable/25074524 |x JSTOR | ||
| 856 | 4 | 0 | |u https://doi.org/10.1023/A:1010727320265 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 935 | |a mteo | ||
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4033674713 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 178561584X | ||
| LOK | |0 005 20220112043541 | ||
| LOK | |0 008 220112||||||||||||||||ger||||||| | ||
| LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-30#86D374DF82E56B839F7C9BD819922AA8CCBC74B7 | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 866 |x JSTOR#http://www.jstor.org/stable/25074524 | ||
| LOK | |0 935 |a ixzs |a ixrk |a zota | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||