มิติที่ 1 Collect ability of Receivables:
มิติที่ 2 Confidentiality:
Of the five dimensions, Confucian Dynamism elicited the highest percentage (70%) of expected relationships, while Power Distance showed the lowest (52%). The Confucian Dynamism result is not surprising, given that all of the vignettes were directly related to accounting practice, and that compromising long-term interests for current results is a perennial concern for both accounting and business ethics generally