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The Clute Institute

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American Journal of Business Education

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Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as differences in value systems. Implications for accounting education are discussed.


Published version. American Journal of Business Education, Vol. 6, No. 1 (January/February 2013): 119-128. DOI. © 2013 Clute Institute. Used with permission.

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