Summery Essay Example | Topics and Well Written Essays - 500 words - 2

Summery - Essay Example An ethical decision, according to this model, requires ethical awareness, ethical judgment, ethical intention, and ethical behaviour. The Multidimensional Ethics Scale is then used by the authors to evaluate the level of justice and ethical decision making power in the accounting students. For the purpose of this study, the authors use samples of accounting students from 2 different countries, the US and Taiwan. The study aims to examine how culture affects the ethical decision making power of accounting students specifically. The four dimension model used with MES revealed that US students were more motivated to use egoism for decision making in the given 3 scenarios. On the other hand Taiwanese students used deontology dimension. The relativism is often ignored by the US students, whereas, Taiwanese students gave it more consideration in one of the scenarios presented. The individualism is a leading concept in the US culture. Hence, it can be related to the egoism that is apparent in the judgements of the US students. Taiwanese place more emphasis on uncertainty avoidance for rules and contracts; hence, deontology in the Taiwanese ethical judgements is expected as per their cultural practices. Hence, the study achieves its aim of concluding that there, indeed, is a relationship between ethical judgments and cultural