Cultural influences on moral reasoning capacities of purchasing managers: A comparison across the Taiwan Strait

The authors utilized the Defining Issues Test (Rest, 1979) to analyze the moral reasoning capacities of purchasing managers in Taiwan and mainland China. The findings revealed that the respondents all focused more on the conventional level than on the postconventional level of moral development as both of these areas are influenced by Chinese culture. The moral reasoning capacities of Taiwanese purchasing managers were found to be different to some extent from those of their Chinese counterparts.