Open AccessAre Female Accountants More Ethical Than Male Accountants: A Comparative Study Between The U.S. And Taiwan
Author(s) -
Chiulien C. Venezia
Publication year - 2011
Publication title -
the international business and economic research journal/the international business and economics research journal
Language(s) - English
Resource type - Journals
eISSN - 2157-9393
pISSN - 1535-0754
DOI - 10.19030/iber.v7i4.3241
Subject(s) - accounting , psychology , significant difference , ethical issues , medical education , medicine , business , engineering ethics , engineering
The purpose of this study is to determine and compare the ethical reasoning levels of accounting students in the U.S. and Taiwan based on gender. This research found that female accounting students possess higher levels of ethical reasoning than male students. The means of the DIT P and N2 scores for females are higher than males by 20% and 18.5% respectively. The results show that there is no significant difference of the ethical reasoning abilities of male accounting students between the U.S. and Taiwan. The results also show that there is no significant difference between the ethical reasoning levels of female accounting students in Taiwan and the ethical reasoning levels of female accounting students in the U.S.