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Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy


  • Erwin Waldmann


There has been pressure from various business and professional accounting bodies to place greater emphasis on ethics education. This has been reflected in academic research and curriculum development. The purpose of this paper is to expand the debate on accounting ethics education to take into account the globalization of business, accounting and educational services and to draw attention to the importance of cross-cultural factors. To illustrate this the paper discusses the impact that Confucius has had on the ethical thinking of East and South East Asia. Where appropriate, comparisons are made with Western attitudes and secular philosophies. This focus has been chosen because of the current and future importance of the Asian area to global commerce, and the fact that an understanding of its ethical thinking and behaviour is not possible without an appreciation of Confucian thought.

Suggested Citation

  • Erwin Waldmann, 2000. "Teaching ethics in accounting: a discussion of cross-cultural factors with a focus on Confucian and Western philosophy," Accounting Education, Taylor & Francis Journals, vol. 9(1), pages 23-35.
  • Handle: RePEc:taf:accted:v:9:y:2000:i:1:p:23-35
    DOI: 10.1080/096392800413636

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    Cited by:

    1. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    2. Dale Tweedie & Maria Dyball & James Hazelton & Sue Wright, 2013. "Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum," Journal of Business Ethics, Springer, vol. 115(1), pages 1-15, June.
    3. Simon Gao & Morrison Handley-Schachler, 2003. "The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 41-68.
    4. Ahmad Modarres & Afsaneh Rafiee, 2011. "The influence of coercive isomorphism on corporate social responsibility reporting and reputation," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 136-144, February.
    5. Yi-Hui Ho & Chieh-Yu Lin, 2016. "The Moral Judgment Relationship Between Leaders and Followers: A Comparative Study Across the Taiwan Strait," Journal of Business Ethics, Springer, vol. 134(2), pages 299-310, March.
    6. K. A. Van Peursem & A. Julian, 2006. "Ethics Research: an Accounting Educator's Perspective," Australian Accounting Review, CPA Australia, vol. 16(38), pages 13-29, March.


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