Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy

Abstract

There has been pressure from various business and professional accounting bodies to place greater emphasis on ethics education. This has been reflected in academic research and curriculum development. The purpose of this paper is to expand the debate on accounting ethics education to take into account the globalization of business, accounting and educational services and to draw attention to the importance of cross-cultural factors. To illustrate this the paper discusses the impact that Confucius has had on the ethical thinking of East and South East Asia. Where appropriate, comparisons are made with Western attitudes and secular philosophies. This focus has been chosen because of the current and future importance of the Asian area to global commerce, and the fact that an understanding of its ethical thinking and behaviour is not possible without an appreciation of Confucian thought.Accounting Ethics Education Cross-CULTURAL Confucius Asia,

Ethics Education and the Role of the Symbolic Market

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A Comparison of Personal Values of Chinese Accounting Practitioners and Students

“…emphasized responsibility and obedience, with advancement through personal merit, education, and dignified service. Confucianism has been a dominant and enduring influence on cultural values in China despite the economic and political upheavals in the last two centuries (Waldmann, 2000). It differs substantially from Western philosophical ways of thinking and behaving and is at the philosophical basis for the collectivist and power distance values prevalent in China (Whitcomb et al, 1998).…”

Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007

“…A number of articles have addressed various aspects of accounting ethics education (Loeb, 2007;Mintz, 2007). Also, studies in different areas of the accounting ethics domain have broadened analysis using cross-cultural methods (Husted and Allen, 2008;Smith and Hume, 2005;Waldmann, 2000).…”