Abstract
As Post (1996) observes, accounting firms are unique among multinationals. They are more likely than firms in almost any other category to go abroad. They also have less choice in location as their expansion is determined largely by the desired locations of their clients (Anderson and Gatignon, 1986). Given the widespread global presence of such firms, it can be argued that the global audit firm is uniquely at risk from variations in ethical perceptions across nations. This study extends the U.S. accounting literature on determinants of cheating among accounting students to the U.K. Based on the work of Cohen et al. (1993) it develops a model that suggests that students in lower "uncertainty avoidance" countries will be both less likely to cheat, and when they do cheat, will be driven by internal rather than external mode. Our results supported the model as proposed as our results indicated that U.S. students were more likely to cheat and were more responsive to external stimuli than were the U.K. students.
Similar content being viewed by others
References
Ameen, E., D. Guffey and J. McMillan: 1996, 'Accounting Students' Perceptions of Questionable Academic Practices and Factors Affecting their Propensity to Cheat', Accounting Education 5(3), 191–205.
Anderson, E. and H. Gatignon: 1986, 'Modes of Foreign Entry: A Transaction Cost Analysis and Propositions', Journal of International Business Studies 17(3), 1–26.
Anonymous: 1998, 'Too Few Accountants', The Economist Newspaper (Jan 31 1998), 1–2.
Armstrong, M.: 1993, 'Ethics and Professionalism in Accounting Education: A Sample Course', Journal of Accounting Education 11, 77–92.
Bass, B., W. Cascio and E. O'Connor: 1974, 'Magnitude Estimations of Expressions of Frequency and Amount', Journal of Applied Psychology 59(3), 313–320.
Bunn, D., S. Caudill and D. Gropper: 1992, 'Crime in the Classroom: An Economic Analysis of Undergraduate Student Cheating Behavior', Journal of Economic Education 23 (Winter), 197–207.
Chow C., Y. Kato and K. Merchant: 1996, 'The Use of Organizational Controls and their Effect on Data Manipulation and Management Myopia: A Japan vs. U.S. Comparison', Accounting Organizations and Society 21(2), 175–192.
Cloninger, D. and R. Hodgin: 1986, 'An Economic Analysis of Student-reported Grading Errors', Journal of Economic Education 18 (Winter), 25–33.
Cohen, J., L. Pant and D. Sharp: 1993, 'Culture-Based Ethical Conflicts Confronting Multinational Accounting Firms', Accounting Horizons 7(3), 1–13.
Dupont, A. and J. Craig: 1996, 'Does Management Change the Experience of Retail Professionals: A Comparison of the Ethical Perceptions of Current Students with those of Recent Graduates?' Journal of Business Ethics 15(8), 815–826.
Gray S.: 1988, 'Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally', Abacus 24(1), 1–13.
Green, S. and W. James: 1997, 'Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct', Journal of Business Ethics 16(8), 777–790.
Hiltebeitel, K. and S. Jones: 1991, 'Initial Evidence on the Impact of Integrating Ethics into Accounting Education', Issues in Accounting Education 6(2), 262–275.
Hiltebeitel, K. and S. Jones: 1992, 'An Assessment of Ethics Instruction in Accounting Education', Journal of Business Ethics 11(1), 37–46.
Hofstede, G.: 1980, Cultures Consequences: International Differences in Work-Related Values ( Sage Publications, Beverley Hills, CA).
Hofstede, G.: 1991, Cultures and Organizations: Software of the Mind (McGraw Hill, London).
Hofstede, G. and H. Schreuder: 1987, 'A Joint Reply to Montagna', in B. Cushing (ed.), Accounting and Culture (American Accounting Association), pp. 29–30.
Jeffrey, C.: 1993, 'Ethical Development of Accounting Students, Non-accounting Business Students, and Liberal Arts Students', Issues in Accounting Education 8(1), 86–96.
Karnes, A. and J. Sterner: 1988, 'The Role of Ethics in Accounting Education', Journal of Accounting Education 6(1), 18–31.
Loeb, S.: 1988, 'Teaching Students Accounting Ethics: Some Crucial Issues', Issues in Accounting Education 3(2), 316–329.
Lysonski, S. and W. Gaidis: 1991, 'A Cross-Cultural Comparison of the Ethics of Business Students', Journal of Business Ethics 10(2), 141–150.
McCarthy, I.: 1997, 'Professional Ethics Code Conflict Situations: Ethical and Value Orientation Of Collegiate Accounting Students', Journal of Business Ethics 16(12–13), 1467–1473.
Miner, J., D. Crane and R. Vandenberg: 1992, 'Congruence and Fit in Professional Role Motivation Theory', Organization Science 3.
Ouchi, W.: 1980, 'Markets, Bureaucracies and Clans' Administrative Science Quarterly 25 (March), 129–141.
Ponemon L. and A. Glazer, 1990, 'Accounting Education and Ethical Development: The Influence of Liberal Learning on Students and Alumni in Accounting Practice', Issues in Accounting Education 5(2), 195–208.
Post, H.: 1996, 'Internationalization and Professionalization in Accounting Services', International Studies of Management and Organization 26(2), 80–103.
Pratt, J., Lawrence C. Mohrweis and P. Beaulieu: 1993, 'The Interaction between National and Organizational Culture in Accounting Firms: An Extension', Accounting Organizations and Society 18(7/8), 621–628.
St. Pierre, K., E. Nelson and A. Gabbin: 1990, 'A Study of the Ethical Development of Accounting Majors in Relation to other Business and Non business Disciplines', The Accounting Educators' Journal 3(1), 23–35.
Salter S. and F. Niswander: 1995, 'Cultural Influences on the Development of Accounting Systems Internationally: A Test of Gray's (1988) Theory', Journal of International Business Studies 26(2), 379–397.
Shaub, M.: 1994, 'An Analysis of the Association of Traditional Demographic Variables with the Moral Reasoning of Auditing Students and Auditors', Journal of Accounting Education 12(1).
Sierles, F., I. Hendrickx and S. Circle: 1980, 'Cheating in Medical School', Journal of Medical Education 55, 124–125.
Soeters, J. and H. Schreuder: 1988, 'The Interaction between National and Organizational Culture in Accounting Firms', Accounting Organizations and Society 13(1), 75–85.
Tom G. and N. Borin: 1988, 'Cheating in Academe', Journal of Education for Business 63 (January), 153–157.
White, L. and M. Rhodenback: 1992, 'Ethical Dilemmas in Organization Development: A Crosscultural Analysis, Journal of Business Ethics 11(9), 663–670.
Author information
Authors and Affiliations
Rights and permissions
About this article
Cite this article
Salter, S.B., Guffey, D.M. & McMillan, J.J. Truth, Consequences and Culture: A Comparative Examination of Cheating and Attitudes about Cheating among U.S. and U.K. Students. Journal of Business Ethics 31, 37–50 (2001). https://doi.org/10.1023/A:1010785106667
Issue Date:
DOI: https://doi.org/10.1023/A:1010785106667