A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...) tendencies. It was established that the ethical tone within local accounting firms plays a significant role in forming ethical positions and that these variables together work to influence ethical judgement making with respect to issues involving independence and objectivity. The constructs of relativism and idealism act as reliable predictors of moral choice, but need to be carefully interpreted in the context of field research. The study highlights concerns about the ethicality of a fledgling group of professionals having to cope with the exigencies associated with the world’s fastest developing economy. (shrink)

The novel coronavirus pandemic is intensifying all over the world, but some countries, including China, have developed extensive and successful experience in controlling this pandemic. In this context, some questions arise naturally: What can countries caught up in the epidemic learn from China’s experience? In regions where the outbreak is under control, what would lead to a resurgence of the epidemic? To address these issues, we investigate China’s experience in anticontagion interventions and reopening process, focusing on the coevolution of epidemic (...) and awareness during COVID-19 outbreak. Through an empirical analysis based on large-scale data and simulation based on a metapopulation and multilayer network model, we ascertain the impact of human movements and awareness diffusion on the epidemic, elucidate the inherent patterns and effective interventions of different epidemic prevention methods, and highlight the crunch time of each measure. The results are also employed to analyze COVID-19 evolution in other countries so as to find unified rules in complex situations around the world and provide advice on anticontagion and reopening policies. Our findings explain some key mechanisms of epidemic prevention and may help the epidemic analysis and decision-making in various countries suffering from COVID-19. (shrink)

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. (shrink)

At Shantou University in 2008, a stand-alone engineering ethics course was first included within a Conceive–Design–Implement–Operate curriculum to address the scarcity of engineering ethics education in China. The philosophy of the course design is to help students to develop an in-depth understanding of social sustainability and to fulfill the obligations of engineers in the twenty-first century within the context of CDIO engineering practices. To guarantee the necessary cooperation of the relevant parties, we have taken advantage of the top-down support from (...) the STU administration. Three themes corresponding to contemporary issues in China were chosen as the course content: engineers’ social obligations, intellectual property and engineering safety criteria. Some popular pedagogies are used for ethics instruction such as case studies and group discussions through role-playing. To impart the diverse expertise of the practical professional practice, team teaching is adopted by interdisciplinary instructors with strong qualifications and industrial backgrounds. Although the assessment of the effectiveness of the course in enhancing students’ sense of ethics is limited to assignment reports and class discussions, our endeavor is seen as positive and will continue to sustain the CDIO reform initiatives of STU. (shrink)

本书主要介绍新兴学科精神文明学初创的时代背景、直接起因、历程和成果,阐述新兴学科在理论上触及的本体层次,内部结构,创建活动等内容。.

This study examines the effect of teaching ethics and the form of code of ethics on auditors’ ethical decision making. We draw upon Rest’s decision-making model and Hunt and Vitell’s theory of marketing ethics to assist us with this examination. We use accounting students as substitutes for auditors in this study to enhance its internal validity as students are “subjects who would not already have detailed knowledge and experience of the Code”. The research method includes a survey and an experiment (...) in the study. A between-subjects survey design with a sample of 271 students and a within-subjects experimental design with a sample of 146 students are used. A confirmatory factor analysis is conducted before other statistical methods are performed. Our results show that teaching codes of ethics improves accounting students’ awareness of audit independence issues and their ethical judgments and intentions. However, the form of a code of ethics does not make any significant difference in terms of the participants’ awareness of audit independence and their ethical judgments and intentions. Our study contributes to the debate on the effectiveness of principles-based versus rules-based codes of ethics and the importance of teaching ethics in non-Western economies. (shrink)

With the continuous development and improvement of Internet media technologies in China, the influence of livestream e-commerce is becoming increasingly prominent, and an increasing number of people are engaging in consumption activities in this field. It is important to study consumer stickiness in livestream e-commerce to promote economic structure adjustment and innovation-driven development. Therefore, in this study, we adopted the expectation confirmation theory as the theoretical framework and analyzed the ECT and stickiness. The study considered satisfaction as the previous influencing (...) factor of user and consumer stickiness, replaced the continuance intention in the expectation confirmation model with consumer stickiness as the explanatory variable, introduced the variable of perceived playfulness as the value perception after user experience, and established a consumer stickiness factors model. A total of 262 valid questionnaires were collected in this study, and SmartPLS analysis along with interviews were used to justify the limitations of data analysis. The results of the study demonstrated a significant effect of perceived usefulness and confirmation on satisfaction, a significant effect of confirmation on perceived usefulness, a significant effect of satisfaction on stickiness, and a significant effect of confirmation on perceived playfulness. Based on findings from the data analysis and interviews, we further proposed rationalized recommendations, and aimed to provide some theoretical guidance for future research on live streaming. (shrink)

Is guanxi ethical? This question is largely ignored in the existing literature. This paper examines the ethical dimension of guanxi by focusing on the consequences of guanxi in business, from ethically misgiving behaviour to outright corruption. Guanxi may bring benefits to individuals as well as the organisations they represent but these benefits are obtained at the expenses of other individuals or firms and thus detrimental to the society. As guanxi has an impact on the wider public other than the guanxi (...) parties, it must be studied in the context of all stakeholders. It can be argued that guanxi is an inevitable evil under the current political and socio-economic systems in China. Its role and importance in business life will be diminished as the country moves towards an open market system. (shrink)