The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom

Abstract

Accountants face a lot of challenges because of their positions and if they want to achieve society trusts, should regard a series of ethical. Accountants would be able to play their role properly by recognizing some ethical rules and principles because of increasing globalization of economics in international scandal and not community ones. In this research, we survey the effect of gender on accounting students' perception of accounting ethics in Iran and United Kingdom using Accounting-specific Defining Issues test (ADIT) and Accounting-specific Multidimensional Ethics scales (AMES). In this study, Kohlberg's ethical-cognitive development theory, Rest's four components model and Hofstede’s 5 dimensions of culture have been considered as the theoretical basis. Results of the study indicate that women are in higher levels of ethical perceptions. Also accounting students in United Kingdom are in higher levels of ethical perceptions than Iranians’.

Keywords

• gender
• Ethical development
• ethical sensitivity
• ethical orientation
• ethical intention
• ethical perception
• Hofstede’s dimensions of culture