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Article
Publication date: 15 December 2003

Chee W. Chow, Anne Wu and Susana Yuen

This study explores the benefits from, and determinants of IT application success among Taiwanese manufacturing companies. Findings from a survey with a sample of 89 firms…

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Abstract

This study explores the benefits from, and determinants of IT application success among Taiwanese manufacturing companies. Findings from a survey with a sample of 89 firms indicate that on average, these firms had benefited from increasing their level and scope of IT applications. Multiple regressions were used to explore the potential causes of different success in IT applications. On the whole, the results provided support for the oftmade claim in the Western literature that IT applications should not be treated as mere technical changes that can be delegated to functional experts in the area. Rather, successful IT application requires cognizance of its integral link to organizational processes and systems, such that concomitant changes in the latter are required for the full benefits of IT applications to be realized. To the extent that workers in Taiwan have a Chinese‐based work‐related culture, this study’s findings can help to increase the success of IT implementations in the Greater China context.

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Managerial Finance, vol. 29 no. 12
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 7 October 2013

Mingzhi Liu

The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and…

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Abstract

Purpose

The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and behavioral intentions). In addition, this study aims to explore the joint effect of guanxi and ethical orientation on auditors' ethical reasoning.

Design/methodology/approach

This study is based on a field survey of 191 auditors working in Certified Public Accounting (CPA) firms that operate in the People's Republic of China (China).

Findings

The main findings indicate that guanxi and relativism orientations negatively associate with, while idealism orientation positively associates with, auditors' ethical judgments and behavioral intentions. However, when decomposing the overall ethical judgment into three judgment groups, the main effects of guanxi and ethical orientations on auditors' ethical judgments become marginal and those effects fully hold only when using acceptability as criteria to judge questionable behavior in the vignettes. In addition, the results of the joint effect of guanxi and ethical orientations indicate that guanxi orientation weakens both the positive effect of idealism and the negative effect of relativism orientations on auditors' ethical reasoning.

Originality/value

This study contributes the literature by investigating the ethical reasoning of auditors in a country with a relatively weak legal system that relies on guanxi (literally, interpersonal relationships and connections) culture to operate business. Furthermore, this study extends the literature by documenting the moderating effect of guanxi orientation on the relation between auditors' ethical orientation and their ethical reasoning.

Details

Managerial Auditing Journal, vol. 28 no. 9
Type: Research Article
ISSN: 0268-6902

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