Prof. CHEN Tien Yiu, TheodoreTheodoreProf. CHEN Tien Yiu2016-06-112016-06-112001Journal of Business Ethics. Apr2001 Part 2, v. 30 (4), p. 391-400.0167-4544http://hdl.handle.net/20.500.11861/259311 pagesManagers with different cultural backgrounds and under different circumstances have different views on what is acceptable ethical behaviour. This study attempts to determine whether major companies in Hong Kong share the same views as North American academics on what management ethical standards ought to be, and if so, whether any control mechanisms have been established to instill ethical behaviour within their organizations. Notable differences between the practice in these companies and those from a similar survey conducted in North America are identified and explained. The management accountant's role in the development and implementation of such mechanisms are investigated.engBusiness ethics.Business ethics China Hong Kong.Peer Reviewed Journal Article