Journal of Business Ethics

, Volume 50, Issue 2, pp 149–165 | Cite as

The Importance of gender Across Cultures in Ethical Decision-making

  • Maria L. Roxas
  • Jane Y. Stoneback
Article

Abstract

Business ethics attracts increasing attention from business practitioners and academic researchers. Concerns over fraudulent behavior keep attentionfocused on ethics in businesses. The accounting profession pays particularattention to matters of ethical judgment. The profession has adopted a strictcode of conduct and many states require the passage of an ethics exam to gaincertification. The more that is understood about the relationship of gender and ethics, the better chance of education and training programs will bedesigned to improve ethical awareness and sensitivity. Prior studies have found that personal characteristics are an important aspect of cultural norms.This study analyzes the responses of students from eight different countries toquestions on their probable actions to an ethical dilemma.

accounting and decision-making culture ethics gender 

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Copyright information

© Kluwer Academic Publishers 2004

Authors and Affiliations

  • Maria L. Roxas
    • 1
  • Jane Y. Stoneback
    • 1
  1. 1.Department of AccountingCentral Connecticut State UniversityNew BritainUSA

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