Cross-cultural comparison of ethical reasoning of students in China and the United States

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

“…Authors investigate the effect on moral judgment of individual factors, such as gender (Adkins & Radtke, 2004 ; Jones & Hiltebeitel, 1995 ) and age (Adkins & Radtke, 2004 ; Jones & Hiltebeitel, 1995 ), and situational factors, such as social pressure (Mayhew & Murphy, 2009 ; O’Leary et al, 2007 ) and education (Cooper et al, 2008 ; Halbesleben et al, 2005 ; Hiltebeitel & Jones, 1992 ; McNair & Milam, 1993 ; Mohd Ghazali, 2015 ). After 2000, research on ethics education in accounting spread to non-Western countries, including Turkey (Karaibrahimoğlu et al, 2009 ), Malaysia (Marzuki et al, 2017 ; Mohd Ghazali, 2015 ), China (Driskill & Rankin, 2020 ; Liu, 2018 ) and Tunisia (Arfaoui et al, 2016 ). In the 2010s, research became more detailed and focused on different topics, such as the benefits of teaching ethics (Arfaoui et al, 2016 ), questions related to course development (Kidwell et al, 2011 ; Sorensen et al, 2017 ; Tweedie et al, 2013 ), and extending the accounting knowledge beyond technical skills (Gordon, 2011 ).…”

“…Although the subfield Factors affecting ethical decision-making process was studied extensively in the previous two periods, the research on this topic continues, researches focus on both the individual (Nahar, 2018 ; Rodriguez Gomez et al, 2020 ) and situational factors (Driskill & Rankin, 2020 ; Hummel et al, 2018 ; Koh et al, 2011 ; Liu, 2018 ; Mladenovic et al, 2019 ; Nahar, 2018 ; Ramirez, 2017 ; Shawver & Miller, 2017 ; Taplin et al, 2018 ), with the latter gaining in importance. Among the situational factors, researchers have so far studied what effect do pressure (Koh et al, 2011 ), the importance of outcome (Koh et al, 2011 ), the pre-dispositional effect (Hummel et al, 2018 ), treatment effect (Hummel et al, 2018 ; Liu, 2018 ; Mladenovic et al, 2019 ; Ramirez, 2017 ; Shawver & Miller, 2017 ; Taplin et al, 2018 ), culture (Driskill & Rankin, 2020 ), and religion (Nahar, 2018 ) have on the ethical decision-making process. Further, building on the theories of profit maximization, Hummel et al ( 2018 ) studied the effect of economics and business education on moral judgment.…”

“…In fact, role-playing was found to be an effective way to learn ethics. In addition, culture (Driskill & Rankin, 2020 ) and religion (Nahar, 2018 ) are reported as factors that influence the ethical decision-making process.…”

“…We can nonetheless still expect novel research focusing on new factors that were disregarded or insufficiently investigated in the previous decades. In recent years, country-specific issues have attracted the interest of researchers (Arfaoui et al, 2016 ; Driskill & Rankin, 2020 ; Marzuki et al, 2017 ; Mohd Ghazali, 2015 ), however, the consistency of the results and their implications are still lacking. Moreover, an increase in the research related to the Islamic religion, conducted over the past decade (Musbah et al, 2016 ; Nahar, 2018 ; Zubairu, 2016 ), may indicate that the effect of different religions on the ethical decision-making process could become a prominent area of future research within this cluster.…”

Exploring the Relationship of Variant Degrees of National Economic Freedom to the Ethical Profiles of Millennial Business Students in Eight Countries

“…Our results are contrary to one of the very few reported studies looking at students' moral reasoning when using an adaptation of the DIT for accounting students, similar to the MRI which is an adaptation of the original DIT instrument. Driskill and Rankin (2020) found that "students from a public university in the United States exhibited higher reasoning skills than their Chinese peers" (p. 291). Their findings support our predicted expectationsthe U.S. respondents would have high P-scores while the Chinese would have low P-scores.…”