{"id":"https://openalex.org/W2168375136","doi":"https://doi.org/10.1504/ijbge.2011.043242","title":"Ethical decision making of accounting students: a cross-cultural comparative study","display_name":"Ethical decision making of accounting students: a cross-cultural comparative study","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2168375136","doi":"https://doi.org/10.1504/ijbge.2011.043242","mag":"2168375136"},"language":"en","primary_location":{"id":"doi:10.1504/ijbge.2011.043242","doi":"https://doi.org/10.1504/ijbge.2011.043242","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbge.2011.043242","pdf_url":null,"source":{"id":"https://openalex.org/S85792242","display_name":"International Journal of Business Governance and Ethics","issn_l":"1477-9048","issn":["1477-9048","1741-802X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Governance and Ethics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112605868","display_name":"Yi Hui Ho","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I80327900","display_name":"Chang Jung Christian University","ror":"https://ror.org/02s3d7j94","country_code":"TW","type":"education","lineage":["https://openalex.org/I80327900"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Yi Hui Ho","raw_affiliation_strings":["Department of International Business, Chang Jung Christian University, 396, Sec.1, Chang Jung Road, Kway Jen, Tainan, 71101, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of International Business, Chang Jung Christian University, 396, Sec.1, Chang Jung Road, Kway Jen, Tainan, 71101, Taiwan","institution_ids":["https://openalex.org/I80327900"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109501800","display_name":"Chieh Yu Lin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I80327900","display_name":"Chang Jung Christian University","ror":"https://ror.org/02s3d7j94","country_code":"TW","type":"education","lineage":["https://openalex.org/I80327900"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Chieh Yu Lin","raw_affiliation_strings":["Department of International Business, Chang Jung Christian University, 396, Sec.1, Chang Jung Road, Kway Jen, Tainan, 71101, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of International Business, Chang Jung Christian University, 396, Sec.1, Chang Jung Road, Kway Jen, Tainan, 71101, Taiwan","institution_ids":["https://openalex.org/I80327900"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I80327900"],"apc_list":null,"apc_paid":null,"fwci":1.5209,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.89592066,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"6","issue":"3","first_page":"294","last_page":"294"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ethical-decision-making","display_name":"ethical decision-making","score":0.9959999918937683},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.9779999852180481},{"id":"https://openalex.org/keywords/cross-cultural-comparison","display_name":"cross-cultural comparison","score":0.9380000233650208},{"id":"https://openalex.org/keywords/moral-consciousness","display_name":"moral consciousness","score":0.7979999780654907},{"id":"https://openalex.org/keywords/ethical-development","display_name":"ethical development","score":0.878000020980835},{"id":"https://openalex.org/keywords/ethical-intention","display_name":"moral intention","score":0.9869999885559082},{"id":"https://openalex.org/keywords/ethical-dilemmas","display_name":"ethical dilemmas","score":0.9139999747276306},{"id":"https://openalex.org/keywords/defining-issues-test","display_name":"Defining Issues Test","score":0.8510000109672546},{"id":"https://openalex.org/keywords/multidimensional-ethics-scale","display_name":"Multidimensional Ethics Scale","score":0.9309999942779541}],"concepts":[{"id":"https://openalex.org/C2776768071","wikidata":"https://www.wikidata.org/wiki/Q5403402","display_name":"Ethical decision","level":2,"score":0.731803834438324},{"id":"https://openalex.org/C157298493","wikidata":"https://www.wikidata.org/wiki/Q5403411","display_name":"Ethical leadership","level":2,"score":0.6798403859138489},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6117156744003296},{"id":"https://openalex.org/C2986663376","wikidata":"https://www.wikidata.org/wiki/Q9465","display_name":"Ethical issues","level":2,"score":0.557554304599762},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.4829527735710144},{"id":"https://openalex.org/C2775890777","wikidata":"https://www.wikidata.org/wiki/Q192568","display_name":"Ethical dilemma","level":2,"score":0.4802120625972748},{"id":"https://openalex.org/C2993284296","wikidata":"https://www.wikidata.org/wiki/Q194112","display_name":"Ethical values","level":2,"score":0.46729567646980286},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.46103954315185547},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.38810789585113525},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.3279217481613159},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2013939917087555},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.19845286011695862},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/ijbge.2011.043242","doi":"https://doi.org/10.1504/ijbge.2011.043242","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbge.2011.043242","pdf_url":null,"source":{"id":"https://openalex.org/S85792242","display_name":"International Journal of Business Governance and Ethics","issn_l":"1477-9048","issn":["1477-9048","1741-802X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Governance and Ethics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijbget:v:6:y:2011:i:3:p:294-309","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=43242","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","score":0.800000011920929,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W1517229207","https://openalex.org/W1549569378","https://openalex.org/W1560460460","https://openalex.org/W1969509920","https://openalex.org/W1980898896","https://openalex.org/W1985009109","https://openalex.org/W1999426605","https://openalex.org/W2012235508","https://openalex.org/W2022096662","https://openalex.org/W2024802602","https://openalex.org/W2026440379","https://openalex.org/W2045351903","https://openalex.org/W2050237941","https://openalex.org/W2062325760","https://openalex.org/W2063877999","https://openalex.org/W2069613430","https://openalex.org/W2071846741","https://openalex.org/W2079150701","https://openalex.org/W2087194442","https://openalex.org/W2088876502","https://openalex.org/W2092418769","https://openalex.org/W2116967824","https://openalex.org/W2160248444","https://openalex.org/W2214862269","https://openalex.org/W2245772003","https://openalex.org/W3214923421"],"related_works":["https://openalex.org/W2128987498","https://openalex.org/W2245772003","https://openalex.org/W2011665477","https://openalex.org/W2045351903","https://openalex.org/W1496156944","https://openalex.org/W2038330805","https://openalex.org/W2118987885","https://openalex.org/W1535683092","https://openalex.org/W2024802602","https://openalex.org/W6988095002"],"abstract_inverted_index":{"The":[0,65,84],"study":[1],"investigates":[2],"cross-cultural":[3],"differences":[4,69,85],"in":[5,70,86],"ethical":[6,29,42,45,49,71,73,76,90],"decision":[7],"making":[8],"for":[9],"future":[10],"accountants":[11],"from":[12,57],"different":[13],"cultures.":[14],"Instruments":[15],"used":[16,25],"consist":[17],"of":[18],"the":[19,32,87],"Defining":[20],"Issues":[21],"Test":[22],"which":[23,36],"is":[24,37],"to":[26,39],"assess":[27],"participants'":[28,41],"development,":[30],"and":[31,44,53,59,63,75,80],"Multidimensional":[33],"Ethics":[34],"Scales":[35],"employed":[38],"measure":[40],"awareness":[43],"intention":[46,77],"when":[47],"facing":[48],"dilemmas.":[50],"Undergraduate":[51],"junior":[52],"senior":[54],"accounting":[55,82],"students":[56],"USA":[58],"Taiwan":[60],"were":[61],"selected":[62],"studied.":[64],"results":[66],"indicate":[67],"significant":[68],"awareness,":[72],"development":[74],"between":[78,89],"US":[79],"Taiwanese":[81],"students.":[83],"relationships":[88],"perceptions":[91],"are":[92],"situation-specific.":[93]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
