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    Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments

    Access Status
    Fulltext not available
    Authors
    Fan, Ying Han
    Woodbine, Gordon
    Scully, Glennda
    Taplin, Ross
    Date
    2012
    Type
    Journal Article
    
    Metadata
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    Citation
    Fan, Y.H. and Woodbine, G. and Scully, G. and Taplin, R. 2012. Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments. Journal of Business Ethics Education. 9: pp. 27-50.
    Source Title
    Journal of Business Ethics Education
    DOI
    10.5840/jbee201293
    ISSN
    2044-4559
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/34670
    Collection
    • Curtin Research Publications
    Abstract

    A cross sectional study of a sample of Australian accounting students during 2011 is used to test whether the relationship concept of guanxi is accepted as a social networking concept across cultures. While favour-seeking guanxi appears to be equally important across cultural groups (as a universal set of values), its negative variant, rent-seeking guanxi continues to be sanctioned to a greater extent by students holding temporary visas from Mainland China. Contrary to the findings of Fan, Woodbine, and Scully (2012) involving Chinese auditors, this study of Australian and Chinese students did not identify favour-seeking guanxi as a factor influencing ethical judgment, whereas rent-seeking guanxi was strongly significant as a predictor of judgment making for Australian students. Major concerns are expressed about the need to sensitize Chinese students to make them more aware of unethical practices prevalent in their home country. These findings have significant implications for educators delivering ethics courses to cohorts that include international students as well as the professional bodies involved in designing development programs.

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