This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n ¼ 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed.

No abstract

<p class="MsoNormal" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="color: black; font-size: 10pt;"><span style="font-family: Times New Roman;">Surveys, particularly electronic surveys, are becoming popular methods of eliciting consumer responses. For example, many businesses now have survey sites printed on the bottom of receipts with some future discount as an enticement to participate. Clearly, the intent of such incentives is to stimulate participation. Surveys have also become popular in academia, but rarely are incentives offered. Clearly, those in academia also prefer a high participation rate, but without financial incentives what can be done to encourage participation? This research attempts to address that question. </span></span></p>

Locus of control (LOC) is a personality variable shown to possess potential explanatory power in the study of ethical decision making. There have been, however, diverse results reported in the literature. Whenever differences on this variable are indicated by the research, individuals with an Internal LOC report the more ethical responses. This study extends the examination of the global relevance of the LOC variable to ethical decision making of university students in thirteen universities from eight countries. Using an instrument designed to elicit responses to questionable academic behaviors, this research analyzes ethical responses of university students (n=2,420) to look for differences based on the LOC variable.  The behaviors examined are of a collaborative or collectivistic nature, and the students were asked to respond to how unethical they believe the academic behaviors to be.  Results indicate considerable support for the global significance of LOC differences in the ethical responses of the students.

The increased focus on ethical decision making in the accounting profession has resulted in (1) how ethical/unethical they believed the actions described were and (2) the probability that they would take the same action as the actor. The results of the analysis indicate no significant differences in the responses of the students whenever the vignette describes a situation in which the accountant makes an ethical decision. However, significant differences were indicated in both decisions whenever the students were dealing with a vignette describing an accountant making an unethical decision.