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

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.

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