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dc.contributor.authorPeng, Kunen
dc.date.accessioned2012-02-28T00:57:53Z
dc.date.issued2011en
dc.identifier.urihttps://hdl.handle.net/10182/4274
dc.description.abstractRecent business scandals, such as Enron, have highlighted that ethical issues in accounting are not being dealt with properly by accountants and have raised questions about accountants’ appreciation of ethics as professionals. Many studies have examined the relationships between individuals’ demographic characteristics and their ethical reasoning to better understand the reasons for the presence of questionable practices in accounting. Previous studies have examined how the ethical reasoning level is influenced by nationality, gender and ethics education. However, results of these studies are mixed and criticisms exist. Based on an approach similar to that used by Tan and Chow (2009), this research surveys final-year undergraduate accounting students from two Chinese universities and two New Zealand universities and groups the participants into three groups: Chinese accounting students in China (CIC), Chinese overseas accounting students studying in New Zealand (COS) and New Zealand accounting students (NZL). Given the increased close relationship between China and New Zealand, this research aims to investigate how nationality, gender and education influence individuals’ ethical reasoning levels and how students from these two countries perceive the importance of ethics. This research contributes to the literature by investigating one unique group of students, COS, as they are influenced by their Chinese cultural background, but also influenced by the studying and living experience they received in New Zealand. The comparisons among these three groups provide more insight into the influences of nationality and education on individuals’ Ethical Reasoning (ER) levels and the Perceived Importance of Ethics (PIE). In addition, the institutional difference is also examined to find if there are any differences among Chinese universities.en
dc.format.extent1-104en
dc.language.isoenen
dc.publisherLincoln Universityen
dc.subjectethical reasoningen
dc.subjectgenderen
dc.subjectnationalityen
dc.subjectethics educationen
dc.subjectperceived importance of ethicsen
dc.subjectaccounting studentsen
dc.subjectChinaen
dc.subjectNew Zealanden
dc.subjectbusiness ethicsen
dc.titleEthical reasoning and the importance of ethics: a comparison of New Zealand and Chinese accounting studentsen
dc.typeThesis
thesis.degree.grantorLincoln Universityen
thesis.degree.levelMastersen
thesis.degree.nameMaster of Commerce and Managementen
lu.contributor.unitLincoln Universityen
lu.contributor.unitFaculty of Agribusiness and Commerceen
lu.contributor.unitDepartment of Financial and Business Systemsen
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce/FABS
pubs.publication-statusPublisheden
dc.publisher.placeLincoln, Christchurchen


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