Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments
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...
| Main Authors: | , , , |
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| Format: | Journal Article |
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Nelison Journals
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/34670 |
| _version_ | 1848754286106771456 |
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| author | Fan, Ying Han Woodbine, Gordon Scully, Glennda Taplin, Ross |
| author_facet | Fan, Ying Han Woodbine, Gordon Scully, Glennda Taplin, Ross |
| author_sort | Fan, Ying Han |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T08:37:59Z |
| format | Journal Article |
| id | curtin-20.500.11937-34670 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:37:59Z |
| publishDate | 2012 |
| publisher | Nelison Journals |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-346702017-09-13T15:23:54Z Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments Fan, Ying Han Woodbine, Gordon Scully, Glennda Taplin, Ross 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. 2012 Journal Article http://hdl.handle.net/20.500.11937/34670 10.5840/jbee201293 Nelison Journals restricted |
| spellingShingle | Fan, Ying Han Woodbine, Gordon Scully, Glennda Taplin, Ross Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments |
| title | Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments |
| title_full | Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments |
| title_fullStr | Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments |
| title_full_unstemmed | Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments |
| title_short | Accounting Students’ Perceptions of Guanxi and Their Ethical Judgments |
| title_sort | accounting students’ perceptions of guanxi and their ethical judgments |
| url | http://hdl.handle.net/20.500.11937/34670 |