- 會議論文
- OpenAccess
The Impact of Gender on the Perception of Ethical Work Climate Value: A Comparison of Accountants in China and Taiwan
並列摘要
The purpose of this study is to determine and compare the perception of Ethical Work Climate of accountants in China and Taiwan based on gender. We collected data using the 36-item revised version of the Ethical Climate Questionnaire developed by John B. Cullen, Bart Victor (1988), and James W. Bronson (1993). Research samples are composed of Chinese and Taiwanese accountants who are performing accounting related jobs China and Taiwan. Two hundred and seventy-two samples were collected from sixty-seven CPA firms in China. One hundred eleven samples were collected from CPA firms throughout Taiwan. The analysis showed that male accountants scored higher in benevolence-local and egoism-local than female accountants.
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