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윤리와 기업 딜레마 해결시의 문화 및 회계 교육의 역할 -한국인과 중국인의 비교를 중심으로-

The Role of Culture and Accounting Education in solving Ethical and Business Dilemmas between Chineses and Koreans

서수덕
한국국제회계학회 (Korea International Accounting Association)|2009.12|국제회계연구 (Korea International Accounting Review)|제28호|pp. 59-80|DOI 10.21073/kiar.2009..28.004

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참고문헌

키워드

윤리적 딜레마문화적 배경Ethical Dilemmas사회적 바람직함의 편견정책선택결정Cultural BackgroundSocial Desirability BiasPolicy Choice Decision

초록

최근 의문스러운 회계 및 경영행위에 종사하는 경영자들의 성향에 관한 기업윤리 영역에 대해 관심이 증대되어 왔다. 본 연구의 목적은 중국과 한국의 장래 기업 경영자들의 의문스러운 회계 및 경영행동과 관련된 성향을 조사하는 것이다. 본 연구는 문화와 회계교육이 기업에서의 윤리적 딜레마를 해결하는데 도움이 되는 역할을 하는가를 검증한다. 한국과 중국의 상경대 학생들의 샘플을 이용하여 나타난 결과는 중국학생들은 한국 학생들이 부적절하거나 비윤리적이라고 생각하는 다양한 경영 및 회계정책의 선택결정을 더 기꺼히 받아들인다는 것을 보여주고 있다. 더욱이 회계학도들이 그들의 문화적 배경과 관계없이 회계 및 경영딜레마를 더 잘 해결할 수 있다는 것을 보여주고 있다. 마지막으로 본 연구는 자신을 실제보다 더 윤리적으로 나타내 보이려는 사회적 바람직함의 편의는 양 문화에서 공통적으로 나타나는 현상임을 나타내 보이고 있다.

Abstract

Recently, we have had much interest in the area of business ethics concerning the tendency of managers to engage in questionable accounting and business behavior. The purpose of this study is to investigate the propensity of future business managers from China and Korea to engage in questionable accounting and business behavior. This paper examines the roles that culture and accounting education play in helping to resolve ethical dilemmas in business. Using a sample of Chinese and Korean business students, the results show that the Chinese are more willing to sanction a variety of business and accounting policy choice decisions that the Koreans consider to be inappropriate and unethical. Furthermore, accounting students are better able to solve accounting and business dilemmas regardless of their cultural background. Finally, this study finds that the social desirability bias, to present oneself as more ethical than is actually the case, is a cross-cultural phenomenon.

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