This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

This study investigates the relationship between ethical ideologies, Machiavellianism, perceived ethical problem, gender and ethical intention. The results from a survey of students in marketing classes from an Australian university branch campus in Malaysia revealed that relativism and Machiavellianism have negative impact on ethical intention of students. However, idealism and perceived ethical problems have positive impacts on their ethical intention. Moreover, the study found that gender is not a determinant of the ethical intentions of students. This study is attempting to (...) improve our understanding of the ethical issues existing in one of the emergent markets. Additionally, it offers some implications for marketing educators. (shrink)

The aim of this work is to analyse the effect of gender and ethical training received on the sensitivity of university teachers towards the inclusion of ethics in graduate business studies. To this end, a study has been carried out that uses four ethical sensitivity indicators for teachers: their opinion about the need to include ethics in the world of business, their opinion about the need to include ethics in University education involving business studies, the current integration of ethics by (...) teachers in the subjects they teach, and whether they intend to increase the time set aside for ethics in those subjects in the future. Results suggest that the ethical training received by teachers has a significant influence on their sensitivity towards the inclusion of ethics in graduate studies and the introduction of ethical aspects in their classes. Conversely, the results do not enable us to draw the conclusion that gender is a significant variable in terms of sensitivity towards the inclusion of ethics in the university education of business students. This work is of special relevance because it adds to the extremely limited amount of literature available on variables that may explain the attitude of teachers towards the integration of ethics in higher education, by supporting the thesis defended by many authors of the positive effect of ethical training on an improvement in sensitivity and ethical judgement. (shrink)

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...) to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

This study develops and tests an integrated model that explains how Schwartz’s higher order personal values of Openness to Change, Conservation, Self-Transcendence and Self-Enhancement influence the ethical behavior of accountants. The study further explores the influence of ethics training, gender and religiosity on ethical behavior. A survey instrument was administered to 252 accounting students and the findings reveal that some of the higher order personal values are significant in explaining the ethical behavior of accounting students. The findings also reveal that (...) gender and ethical training influence ethical behavior, and that effect of the personal value Self-Transcendence differs depending on participant gender and also religiosity. The implications of the findings are discussed. (shrink)