Recent research (Choi and Nisbett 1998, 2000; Choi et al. 1999; Ji et al. 2000; Nisbett et al. 2001) has repeatedly shown that compared to Westerners, East Asians pay greater attention to situational factors and endorse a more holistic theory of causality. Based on this robust finding, the present study examined the extent to which Americans and Chinese differ in their causal judgment about, and their reaction to observed fraudulent behavior. The results show that compared to Americans, the Chinese were more sensitive to situational factors. They were less likely to attribute fraudulent behavior to individual dispositions, and less likely to agree to punitive measures that are directed at the target person. Implications for both practice and research are discussed.
Skip Nav Destination
Article navigation
1 February 2007
Research Article|
January 01 2007
Culture, Implicit Theories, and the Attribution of Morality
Bernard Wong‐On‐Wing;
Bernard Wong‐On‐Wing
Washington State University
Search for other works by this author on:
Gladie Lui
Gladie Lui
York University–Atkinson College
Search for other works by this author on:
Online ISSN: 1558-8009
Print ISSN: 1050-4753
American Accounting Association
2007
Behavioral Research in Accounting (2007) 19 (1): 231–246.
Citation
Bernard Wong‐On‐Wing, Gladie Lui; Culture, Implicit Theories, and the Attribution of Morality. Behavioral Research in Accounting 1 February 2007; 19 (1): 231–246. https://doi.org/10.2308/bria.2007.19.1.231
Download citation file:
Pay-Per-View Access
$25.00