The Asian Ethics Paradox: Case Study of factors affecting Student ’ s Attitude toward Triple
Bottom Line (TBL) Approach and University CSR in China
1. Shoukat Iqbal Khattak* (Doctoral Research Scholar, School of Management, Xiamen
University, China, [email protected]),
2. Prof. Zhao Bei** (School of Management, Xiamen University, China, [email protected]),
3. Dr. Zhang Xiaosan*** (Lecturer, Xiamen National Accounting Institute, [email protected])
Juxtapose industrial growth and ongoing reports of social-irresponsibility incidents in Asia raise serious
concerns over the ethical stance of businesses and manpower, especially those responsible for the future
of developing economies i.e. youth. Many Western scholars endorse Asian youth as considerably more
ethical and pro-social than others, whereas their Asian counterparts state the opposite. If opposite views
are acknowledged, then the future of Triple Bottom Line (TBL) appears to be at serious risk. Scholarly
debates on ethical approach of Asian youth appears to be inconclusive, as it exhibits contrasting views,
burgeoning confusion and misconceptions relating to materialism, gender, religion, etc. This study
proposes that these empirical incongruities stem from inattention to demographic variables, individual
values, research context, cultural factors (face-saving), and unprecedented gender-bias. Our empirical
findings suggest that some demographic variables significantly influence student ’ s values, which
subsequently effect their ethical stance towards green values, charitable values, TBL and University CSR
(UCSR). In addition, materialistic value, green value, charitable values, correspond to profit-orientation,
planet-orientation and people-orientation, respectively. This paper holds significant value in many ways
as it: provides empirical evidence on the approach of Asian youth toward TBL; uncovers underlying
antecedents that have been affecting their ethical considerations; and clarifies misconception pertaining
to some established concepts.