The Ethics of Tax Evasion: A Survey of Chinese Business Students in USA and China

2018 ◽  
Author(s):  
Robert W. McGee ◽  
Anwar Y. Salimi
2018 ◽  
Vol 36 (1) ◽  
pp. 93-107 ◽  
Author(s):  
Zahy Ramadan

Purpose China is establishing a social credit rating system with the aim to score the trust level of citizens. The scores will be based on an integrated database that includes a vast range of information sources, rating aspects like professional conduct, corruption, type of products bought, peers’ own scores and tax evasion. While this form of gamification is expected to have dire consequences on brands and consumers alike, the literature in that particular area of interest remains non-existent. The paper aims to discuss these issues. Design/methodology/approach A conceptual framework is suggested that highlights early on the risks and implications on brands and companies operating in that particular upcoming landscape. Findings The gamification of trust that the social credit system focuses on presents potential risks on brand and consumer relationships. This in turn will affect brand sustainability vis-à-vis the expected drastic changes in the Chinese business landscape. This study suggests the strategies to follow which will be of high interest to companies, consumers, as well as to the Chinese authorities during and after implementation stage. Originality/value This paper is amongst the first to discuss the potential effects of the Chinese social credit rating system on brands. The conceptual framework fills a sizeable gap in the literature and pioneers the discussion on potential dilemmas brands will be faced with within this new business landscape.


2013 ◽  
Vol 2013 (1) ◽  
pp. 13735 ◽  
Author(s):  
Thomas Wing Yan Man ◽  
Dirk C. Moosmayer ◽  
Daniel Borgia ◽  
Gary Schwarz

2018 ◽  
Vol 46 (1) ◽  
pp. 42-68 ◽  
Author(s):  
Russell S. Michalak ◽  
Monica D.T. Rysavy

Purpose The purpose of this paper is to use Song’s 2004 survey to assess this institution’s international business students’ perceptions and expectations of library services to improve the quality of services provided. Design/methodology/approach The authors of this study deployed Song’s 2004 survey, with his permission, to 775 international undergraduate and graduate students enrolled in the Fall 2016 semester using the online survey tool Qualtrics. Findings The current study compared Song’s 2004 survey results (n = 143) with the researchers’ results (n = 149). The response rate of the current survey deployment was 19.2%. This research focused on the comparison of this institution’s Chinese business students’ (n = 71) perceptions of library use and services in 2016 with Song’s Chinese students’ perceptions (n = 24) at the University of Illinois at Urbana-Champagne (UIUC) in 2004. The researchers asked the international business students (UG and GR) to rate their perceived importance of five topics of library services: personal study area, public computers, electronic resources, group meeting space and virtual reference. Overall students (n = 149) rated personal study area as being the most important library service (4.34; moderately important) and virtual reference as being the least important library service (3.33; neutral). Originality/value Overall the library literature is limited with respect to studies that compare the perceptions and expectations of library services of international students from China, who are studying business at universities or colleges in the USA.


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