A Study Of Ethical Work Climates Between Filipino And Taiwanese Accountants

Abstract

The purpose of this study is to find if there is a significant difference between the Filipino and Taiwanese accountants on the perceived work climate value. The 36-item revised version of Ethical Climate Questionnaire, developed by Bart Victor, John B. Cullen, (1987, 1988), and James W. Bronson (1993), was used as the instrument in investigating the ethical perceptions of the accountants. Factor analysis results extracted seven dimensions and all of them were originally identified from the based theory of Ethical Work Climate of Cullen, Victor, & Bronson (1993). These are Rules/Codes, Caring, Self-Interest, Social Responsibility, Efficiency, Instrumentalism, and Personal Morality. Results showed that Rules/Codes, Efficiency, and Instrumentalism dimensions have no significant difference between Filipinos and Taiwanese. The analysis indicated that caring, self-interest, social responsibility, and personal morality dimensions showed significant difference between Filipinos and Taiwanese accountants.