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Accounting students’ love of money and their ethical perception: Evidence from China

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DOI: 10.38007/Proceedings.0001174


Jinhui Chen

Corresponding Author

Jinhui Chen


This study is to shed light on Chinese accounting students’ extent of love of money in general and how it impacts their ethical perceptions, by investigating how Chinese accounting students view cheating actions. After using the scale measures and cluster analysis to measure the sample from 3 universities of China, I find that though Chinese accounting students saw questionable accountability as unethical. Chinese accounting students is positive about money, and love of money could potentially have a negative effect on the ethical behavior of them. In China, Universities often only focus on the professional knowledge education of business students, but ignore the moral education. The educators can design better accounting ethics courses based on their different attitude toward money according to this study.


Accounting; Ethics; Professional ethics; love of money; China