A Comparison Between Accounting Students

Essay by tatariB, January 2007

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The Problem

"Cultural Differences in Determining the Ethical Perception and Decision-making of Future Accounting Professionals: A Comparison between Accounting Students from Taiwan and the Unites States." (Su, 2006)

The rise of globalization has forced and enabled more companies to venture abroad in order to thrive for more profitability: bigger market, cheaper raw materials, and lower labor costs. Corporations face more challenges than ever before in the cultural contexts and different countries they operate due to different ethical and moral standards among different countries. It becomes more difficult to justify what is right or wrong as ethical perception differs from country to country hence corporations would face more difficulties and complexities in making sound ethical business decisions. The qualitative research conducted by Dr. Shu-Hui Su (2006) addressed the ethical decisions made by Taiwanese and United States accounting students and examines cross-cultural differences in ethical perceptions.

The Methodology

Dr. Shu-Hui Su employed the qualitative research methodology to further understand Taiwanese and the United States accounting student's behaviour and the reasons that govern the behaviour; investigating the why and how of decision making.

Quantitative research methodology is also used to summarize the demographic characteristics of the chosen sample. Respondents were categorized based on their countries, gender, academic year and age.

"Most important to the methodology of this study is the idea of self and self-concept from culture to culture." (Su, 2006)

Self evaluation is the key to this studies measurement and this will change from student to student in each culture since self concept is influenced by surroundings, habits, beliefs and ideas. One culture is not right and the other wrong. They are just different.

The Tools

"An incidental (convenience) sampling method is employed to decide the number and location of colleges in each country from which the sample was drawn." (Su, 2006)...