C,urtis, Vinson, Conover, Lucianetti, and Battista (2017; hereafter, CVCLB) theorize that an individual's background, life experiences, societal norms, and customs shape personal values that influence ethical decision making. Social norms become social contracts, influence expectations and patterns of behavior in a community, and establish acceptable actions and motives. Understanding culture and what forms the foundation for ethical decision making and motivations is important for creating strong business relationships in an increasingly multinational world. “Cultural differences hinder trust from unperceived misunderstandings, so like the black holes in the heavens, we cannot see them, but we know they are there because of what affect they have on their surroundings” (Frantz 2015, 107). If we had complete trust and perfect understanding of the stakeholders in our business relations and reporting, then there would be no need for the vast sums of money spent on systems of checks and...
Skip Nav Destination
Research Article| June 01 2017
Discussion of: National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision Making by Accounting Professionals and Students from the U.S. and Italy
F. Greg Burton
F. Greg Burton
Brigham Young University
Search for other works by this author on:
Online ISSN: 1558-8025
Print ISSN: 1542-6297
Journal of International Accounting Research (2017) 16 (2): 121–126.
F. Greg Burton; Discussion of: National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision Making by Accounting Professionals and Students from the U.S. and Italy. Journal of International Accounting Research 1 June 2017; 16 (2): 121–126. https://doi.org/10.2308/jiar-10548
Download citation file: