To read the full version of this content please select one of the options below:

A Bi‐cultural Comparison of Accountants’ Perceptions of Unethical Business Practices

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 December 1990

Abstract

This study investigates whether public accountants in the United States and Taiwan perceive the motivational factors (risks and benefits) surrounding unethical business practices differently because of national culture. The study was based on the general proposition that perceptions would differ because of the closeness of the in‐group being harmed or benefited. Subjects provided perceptions of legal, loss‐of‐face, and reputational risk and of psychic and financial gain for eight unethical business practice scenarios. The findings supported the general proposition in terms of risk perceptions, but not in terms of gain perceptions.

Keywords

Citation

Karnes, A., Sterner, J., Welker, R. and Wu, F. (1990), "A Bi‐cultural Comparison of Accountants’ Perceptions of Unethical Business Practices", Accounting, Auditing & Accountability Journal, Vol. 3 No. 3. https://doi.org/10.1108/09513579010001676

Publisher

:

MCB UP Ltd

Copyright © 1990, MCB UP Limited