scholarly journals The ethical decision-making processes of professional auditors in the people's republic of China

2006 ◽  
Author(s):  
Mingzhi LIU
2017 ◽  
Vol 58 (8) ◽  
pp. 1671-1706 ◽  
Author(s):  
James Weber

Focusing on millennials, individuals born between 1980 and 2000 and representing the largest generational population in our history, this research seeks to understand their ethical decision-making processes by exploring the distinctive, yet interconnected, theories of personal values and cognitive moral reasoning. Utilizing a decision-making framework introduced in the 1990s, we discover that there is a statistically supported relationship between a millennial’s personal value orientation and stage of cognitive moral reasoning. Moreover, we discover a strong relationship between three of the four value orientations and a corresponding stage of cognitive moral reasoning. The theoretical and practical research implications of our discovery about millennials’ decision making are discussed.


Author(s):  
Francisco A Espinoza S

Globalization has been a factor that has brought countries closer worldwide, and Multinational Enterprises (MNEs) are eager to look for new market opportunities in developing countries. This chapter analyzes the implementation of MNEs' global ethical principles in business into local moral standards of societies from developing countries. The author will discuss, using current scenarios, how principles of both moral relativism and moral absolutism can provide a profitable or punishable opportunity within developing countries when MNEs operate accordingly, or not, to ethical decision making processes in business. Additionally, the chapter proposes how MNEs' managers can discover the limits of moral free space, to distinguish a moral value in tension with their own from one that is intolerable. At the end, it is expected that MNEs' managers can apply ethical decision making in business by clearly perceiving and understanding their corporate culture in a developing country society.


2017 ◽  
Vol 17 (1) ◽  
pp. 4-11 ◽  
Author(s):  
Leanne Kelly

The value of listening to children's voices is well acknowledged. The vast body of literature surrounding this topic discusses children's voices in pedagogy, theory, methodology, and through empirical research. While some of this literature has focused on ethical considerations surrounding evaluative consultations with children in applied practice settings, there is a shortage of literature specifically relevant to small and medium-sized nongovernment organisations (NGOs). These organisations typically conduct consultations on a smaller scale and with fewer resources than their larger counterparts. This paper refers to Australian ethical guidelines using a practice example from a mid-sized NGO to examine ethics in child consultation from a practice-based program improvement perspective. The paper examines whether consultations with children always require formal ethics approval and discusses terminology and considerations surrounding ethical decision making processes.


1988 ◽  
Vol 52 (4) ◽  
pp. 81-95 ◽  
Author(s):  
David K. Tse ◽  
Kam-hon Lee ◽  
Ilan Vertinsky ◽  
Donald A. Wehrung

The authors investigate whether a manager's home culture significantly influences his or her international marketing decisions. They also examine whether the impact of home culture diminishes in an open economy with intense exposure to international markets, giving way to a process of “globalization.” Decision making in four simulated international marketing situations was studied with executives from the People's Republic of China, Hong Kong, and Canada. The findings confirm that home culture has predictable, significant effects on the decision making of the executives from the People's Republic of China and Canada. Chinese executives from Hong Kong were influenced by a combination of Western and Chinese cultural norms.


2007 ◽  
Vol 82 (3) ◽  
pp. 587-605 ◽  
Author(s):  
Rafik I. Beekun ◽  
Ramda Hamdy ◽  
James W. Westerman ◽  
Hassan R. HassabElnaby

2007 ◽  
Vol 38 (4) ◽  
pp. 19-26 ◽  
Author(s):  
Christine A. Reid ◽  
Connie J. McReynolds

One of the hallmarks of a profession is attention to ethical standards; therefore, the purpose of this article is to increase awareness of current ethical issues related to Rehabilitation Counselingpractice, and to identify toolsfor addressing those issues in an ethically sound manner. Examples of ethical dilemmas involving disability in a counseling relationship are presented, and a review of literature related to ethics in this area is provided. An approach to addressing potentially hidden counselor bias and its effect on ethical decision-making processes is discussed.


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