Keywords
decision-making
multidimensional ethics scale
culture
gender
How to Cite
Abstract
There is a need to create precise measurement instruments and adapt them to diffrent cultures and countries. With this objective, this study examines the ethics evaluations of accounting students of then Latin countries and United States using the Multidimensional Ethics Scale. The results show new evidence that supports the relation between ethics and culture, and Gilligan's theory, but contradicts Kohlberg's theory. The results suggest that individuals use, simultaneously, multiple moral concepts to make ethics evaluations, and adjust them according to the situation and their culture, but not their gender.By submitting a contribution to consideration of the Editorial Board of Fórum Empresarial, the authors attest that it is an original, unpublished work, which has not been nor will be simultaneously submitted to another journal for consideration and publication; that they are responsible for the work carried out and the content of the article; and they have the corresponding copyrights.
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