Teachings Of Confucius Research Articles

КОНФУЦИЙШІЛДІК ЖӘНЕ ЛЕГИЗМ БИЛІК ФЕНОМЕНІ ТУРАЛЫ

This article examines the conceptual differences and similarities in the teachings of Confucius and Lao Tzu regarding the phenomenon of power. The research is based on the analysis of the primary sources: Confucius and Lao Tzu, in order to identify their philosophical views on the nature, function and principles of power in government. The key texts of Confucius and Lao Tzu are analyzed in detail, which allows a deeper understanding of their vision of power and governance. The purpose of the article is a comparative analysis of the doctrine of power in Confucianism and the philosophical justification of despotic power in the ancient Chinese epic-political doctrine «fa jia» (in the Western tradition it is called legalism). The study of the phenomenon of power in the philosophy of ancient China inevitably leads to the consideration of two key figures - Confucius and Lao Tzu. These thinkers offered different but complementary views on the nature of power and the governance of society. Power, according to Confucius, should be based on the moral qualities of the ruler. A wise leader serves as an example for his subjects, establishing stability and harmony. Confucius argued that the moral self-improvement of a leader is the basis for the legitimacy of his authority. The Legists argued that optimal control is achieved through minimal intervention. The ruler should allow natural processes to occur smoothly, avoiding excessive control and coercion. Softness and fluidity are more important than strength and rigidity. Both Confucians and legists alike considered the relationship of man, society and the state. They considered hierarchy to be the principle of this ratio. At its top is the state headed by the ruler, the middle is occupied by society, and at the bottom is a person. A person belongs to society, and both of them belong to the state. The state belongs to the ruler (monarch). Thus, both Confucians and Legists recognized the same form of government as the only correct ones. Both also saw the ideal of a state structure in an exemplary manner. However, the understanding of the methods by which this order is achieved is fundamentally different between Confucians and Legists.

An alternative to the Confucianism: Buddhist doctrine of «chakravartin» in political structures of the Three Korean Kingdoms

Religion has been the basis of the statehood of various nations since ancient times. This article analyzes the role of the Buddhist concept of “chakravartin” (ideal universal ruler) in the political structures of the Korean statehood of the Three States period. The author believes that in the context of the decline of Confucianism against the backdrop of an ideological crisis and political fragmentation in China in the period from the beginning of the 3th century to the end of the 6th century. Buddhism, having an active political potential, has become a full-fledged ideological alternative to the teachings of Confucius. Korea, as a permanent recipient of Chinese culture, was also influenced by Buddhism, which was reflected in subsequent changes in the state ideology of the Korean states. To explore this issue further, this article provides a comparative description of the Buddhist and Confucian state theories, a list of the main socio-political factors that contributed to the acquisition of the functions of state ideology by Korean Buddhism, as well as an analysis of the state administration system of each of the three Korean kingdoms: Koguryeo, Paekche and Silla. Due to the lack of historical evidence about their state ideology in the written sources of the period, the author relies mainly on indirect sources of information – in particular, archaeological finds. Moreover, various Buddhist canonical texts were used to conduct a comparative analysis using "chakravartin"’s archetypes in other countries of the Asian region.

Philosophy and Intercultural Communication: The Phenomenon of a Human Being in the Confucian Tradition

Purpose. This paper aims to investigate the phenomenon of a human being within the Confucian tradition as well as its interpretations from intercultural perspective. Theoretical basis. One of the ways to understand the deepest level of the intercultural dialogue is to reveal the interpretations of a human being in philosophical traditions, since they refer to the formation of personality and identity within a given culture including interpersonal, intergroup, and intercultural relations. Humanism based on the unity of Human and Heaven runs like a red thread through the philosophical teachings of Confucius, Mencius, Xunzi, Zhu Xi, Wang Yangming defining the ideas of human nature, his/her duties, his/her place and roles in society that shaped the Chinese mentality. Originality. Quite often, Chinese concepts (for example, human dignity beyond the ideas of democracy and mass political participation, guanxi, mianzi) are incomprehensible to the representatives of the Western civilization, which leads to the challenges in intercultural communication. The interpretation of these ideas in the context of Confucianism allows to understand them from the perspective of Others and expand the set of patterns of cultural perception. This ultimately leads to the awareness that there are many social, political, cultural realities, which we perceive through the lens of our own concepts and attitudes. The participants of an intercultural dialogue realize that each of them has a unique experience, own way of posing a problem and resolving it, and no one is better or worse. Conclusions. Confucian philosophy shaped the worldview of Chinese people, defined values, goals, meanings, attitudes, communication models, which affected all spheres of Chinese life and culture. The study of the philosophical heritage of the great Chinese civilization enhances the cultural competence of the intercultural communicators and expands the field of dialogue to the level of global communication.

Analysis of Zhu Xi's Inheritance and Development of Confucianism and Its Transformation and Innovation

Confucius founded Confucianism in the late Spring and Autumn periods, and Mencius and Xunzi emerged during the Warring States period to develop Confucianism from their perspectives. However, Confucianism in this period had not yet achieved a stable social status, and even tended to decline after the war, and was once strongly threatened by the rising Buddhism and Taoism. It was not until the emergence of Zhu Xi, a Southern Song scholar who made a new interpretation of Confucianism and Mencius, that he built a new Confucianism with the core of science. It was then that Confucianism established its unshakeable dominance in the Yuan, Ming, and Qing dynasties for nearly seven hundred years. In this paper, we study the inheritance and innovation of Song Confucianism to pre-Qin Confucianism, and we study Zhu Xi's philosophy, which not only developed the ideas of his predecessors but also transformed Confucian values into his true spiritual pillars. We find that Zhu Xi truly achieved the greatness of science and created the new Confucianism, namely Zhu Xi's philosophy. In Zhu Xi's view, "the preservation of heavenly reason, and the extinction of human desire" is the essence of Confucianism. Zhu Xi also established the mind-only theory of "reason and qi dualism". He believes that "reason" is the basis and root of the material world, which is also the law of natural operation, while "qi" is the element of all things He believes that "reason" is the basis and root of the material world, and is also the law of natural operation; while "qi" is the element of all things, "reason" and "qi" are not separate, but "reason first, qi second. In addition to this, Zhu Xi also attaches great importance to education. Zhu Xi believes that if there is no education, even if personal achievements can exceed those of their predecessors, the impact is too small to have much value. He pointed out that if Confucianism could be invested in education, then the spirit of Confucianism could be extended to the whole country, and the achievement of doing so would be incomparable. We see that Confucius' transmission of the Six Classics has become a cultural paradigm. And Zhu Zi's teaching of the Four Books has also achieved uninterrupted success. The teachings of Confucius and Zhu Zi were successively reflected, the former in the pre-Qin Dynasty, the latter in the Southern Song Dynasty, even though a hundred years apart, but Zhu Xi has well taken up the spirit of Confucianism and transformed it into the creation of Neo-Confucianism, which is Zhu Xi's philosophy.

Confucianism and science

China made phenomenal progress in science and technology during the long twentieth century. However, in the literature, there are contrasting opinions on the role Confucianism played here. To answer the question regarding whether Confucianism served as a stumbling block or a stepping stone, we must first disentangle some of the multifaceted connotations of “Confucianism,” such as its worldviews, learning traditions, and “the teaching of Confucius” in a religious sense. The sectarian division of Confucian learning, particularly Neo-Confucianism and evidential learning, which corresponded to Song learning and revived Han learning in the Qing context, respectively, is given special consideration. We exploit several rare datasets of scientists and engineers for the era of the modern period and contemporary times, as well as data on the first wave of the new-style schools, measures of Neo-Confucianism, and the spatial distribution of prolific evidential scholars. We then show that the accumulation of human capital due to the imperial examination system and evidential scholarship contributed to the rise of modern science in China, whereas Confucian values as represented by various Neo-Confucian measures did not.

The influence of the ethical principles of the philosophy of Confucius on Chinese cinema

The article examines the films of Chinese cinema of the 20th — early 21st centuries, which reflect the main ethical principles of Confucianism. It is noted that in contrast to the processes of commercialization of cinematography, when, first of all, emphasis is placed on the vivid visualization of the film, many outstanding Chinese directors pay attention to ethical principles in the life of society and an individual, relying on the teachings of Confucius, which continue to play an important role in spiritual life of China. The films "Goddess" (1934), "Spring Waters Flow to the East" (1947), "Hero" (2002), "The Horn is calling" (2007) were selected for analysis, which allow us to explore the ethics of Confucianism presented in them in historical discourse. The behavior models of the main characters, which were formed under the influence of Confucianism and are characteristic of Chinese society, reproduced in the films are considered and analyzed. It is noted that although the commercialization of films is taking place in Chinese cinema under the influence of globalization processes, there is a tendency to preserve the ethical principles of Confucianism and embody them in artistic works of cinema.

Social algorithms of the Chinese company Huawei Technologies management model

The article deals with the problem of the conditionality of Huawei Technologies successful development by its social policy. Among the effective algorithms of the management model, the following are presented: the formation of a team of like-minded people from a conglomerate of thousands of employees of different nationalities using the principles of forced mobility, continuous education based on the company’s training centers, stratified material incentives and an official career elevator. The basis of the ideology of a stable society of workers is the teaching of Confucius, based on the formula: “Let the father be the father, the son be the son, the official be the official, and the sovereign be the sovereign” and the idea of a classless society in the theory of socialism. The concept of shared ownership, which was implemented by Huawei founder and President Ren Zhengfei, encourages team members to work intensively for the individual and common good. Social algorithms, which form the core of the management model, solve the global problem of ensuring the strength and stability, viability and longevity of a successful brand.

The Philosophical Thought of Confucius and Mencius, and the Concept of the Community of a Shared Future for Mankind

The Community of a Shared Future for Mankind seeks to mitigate the world’s current challenges, and to create a more sustainable future through better global governance. Some of the philosophical arguments of the Community of a Shared Future for Mankind, and its foundations, which this article traces, are grounded in the philosophical teachings of Confucius and Mencius. The five pillars of Confucianism are benevolence (Ren), righteousness (Yi), propriety (Li), wisdom (Zhi) and fidelity (Xin). The five pillars have their equivalents in the philosophy of the Community of a Shared Future for Mankind: benevolence has its equivalents in multilateral and bilateral agreements; righteousness shows justice; propriety’s equivalents are international standards and regulations; wisdom is the problem-solving dialogues; and trustworthiness is equated to international organizations that safeguard global integrity. The Confucian principle of harmony is congruent with the objective of the Community of a Shared Future for Mankind, of creating a world of harmony, peace and cooperation. The Golden Rule has been observed in the Community of a Shared Future for Mankind, through its insistence on reciprocal bilateral and multilateral cooperation. Mencius’ philosophical contribution to the Community of a Shared Future for Mankind is in his theory of human nature, where humaneness is seen as developmental—as would be the community built by the Community of a Shared Future for Mankind. Mencius’ principle of governance is congruent with the Community of a Shared Future for Mankind’s insistence on responsible governance. These congruences and similarities, between the Community of a Shared Future for Mankind and the philosophies of Confucius and Mencius, point to the foundations for the Community of a Shared Future for Mankind.

Doubt and Desire

Doubt and Desire

Visualising the historical development and belief system of confucianism

The main aim of this paper is to visualize the historical development and the belief system of Confucianism. Confucianism is a term used in Western literature as the name for the philosophy and religion based on the teachings of its founder Confucius.). Confucius believed that political order can be restored if the ideals, standards, and rites found in the ancient classics were put into practice. This practice developed from an ethico-political system of a paternal government based on the doctrine of humaneness. Confucianism has also spread well beyond China, and its principles and values are highly honoured in East Asian countries such as Japan, Korea, and Vietnam (Morgan 2001). The adoption of Confucianism as the official state ideology made Confucian learning the only legitimate content of state education during the Han dynasty. Confucianism has sometimes been purely humanistic, void of any religious elements. While it is true that Confucius did not dwell much into the religious dimension, there is sufficient inferences in his writings that points to this dimension. The basic tenets of Confucianism are captured in the teachings of Confucius which deal with social and moral values. The texts of Confucianism are traditionally known as the “Four Books and Five Classics”. One common practice derived from of this religion is ancestral worship. This is probably the most recognisable influence of Confucius on Chinese culture. The last section of this review takes a comparative look at Confucianism and Christianity. It points out gaps and the bridges that’s between Christians and Confucianism and how interreligious dialogues and the preaching of the gospel relates to Confucian teachings.

Tehpai as an Expression of Filial Piety


 
 
 Tehpai is one of the events in the series of wedding ceremonies for Indonesians of Chinese descent, for both the Peranakan and the Totok. This ceremony is not religious, and is a custom that has been carried out for hundreds of years. In this modern era, the tehpai custom is still carried out as a cultural ceremony. Why is this custom not considered out of date? What is the thought or idea behind this sustainable tehpai? This ingrained custom is believed to have a philosophical background, from the teachings of Confucius. The purpose of this research was to explore the teachings of Confucius that underlie the tehpai event in the Chinese wedding ceremony. Peirce’s theory of semiotics was used to explain the philosophical background. This research found that the concepts of filial piety and family relationship from the teachings of Confucius underlie the tehpai event in the wedding ceremony of those of Chinese descent in Indonesia.
 Keywords: tehpai, Indonesian Chinese descent, filial piety, Confucius
 
 

Confucianism Represented by Zhu Yuanzhang (朱元璋) in Geumhwasa Mongyurok (金華寺夢遊錄)

The Geumhwasa Mongyurok is a Korean story that takes place in China and features a multitude of Chinese historical figures. In particular, it can be argued that the exploration of Zhu Yuanzhang emphasizes the unknown author’s Confucian ideological tendencies. Korea has long attached great importance to the teachings of Confucius; hence Korean classical novels typically reflect its core tenets such as the importance of filial piety. Rulers of the past emphasized the use of filial piety to maintain governance, so only those who are filial at home can meet the requirements put forth by monarchs for their most valued subjects. Zhu Yuanzhang stressed that wisdom and talent are not one’s most important traits. Instead he stresses loyalty, emphasizing that only the most loyal of ministers could become the best. Confucianism requires filiality to one’s parents at home and loyalty to one’s ruling monarch. In governing the country, pursuing Confucianism ideology and governing the world through the implementation of upstanding morality is described as rule by virtue . Another core tenet of Confucianism is benevolence, or so-called benevolent love . Zhu Yuanzhang s comments on Ying Zheng reflected Zhu s ideal of opposing hegemonism and his advocation for Confucianism. Zhu also evaluates Xiang Yu-highlighting his ten crimes that appear in the Records of the Grand Historian, a work that came to fruition at a time when society and culture attached great importance to the teachings of Confucius. His criticism of Xiang Yu fully reflects his position of advocating for the Confucian rule of virtue.

The Intersection of Confucianism and Western Teaching in Taiwanese Adult Education

Adult education is a significant feature of the Taiwanese education landscape and is recognized as significantly contributing to national economic development. Given the importance of adult education in Taiwan, an investigation of teaching approaches and an understanding of interplay of teaching approaches with Taiwanese culture is worthwhile because such investigations provide a platform for reflection and subsequent evolution of teaching approaches. In the present article, the authors delve into the heritage of Taiwan to explore teaching practices from the standpoint of the teachings of Confucius and Western teaching approaches. Data were collected via survey of 39 randomly selected adult educators from premium universities in Tapai along with interviews. The results point to the persistent dominance of Confucian instructional methods despite some use of Western teaching approaches.

RULE OF LAW AND ITS EFFECT ON CHINESE ECONOMIC DEVELOPMENT

China's economic growth during the Covid-19 pandemic was impressive because it did not fell into recession. China's government has become a role model for facing Covid-19 outbreaks. China is now the world's wealthiest country, if we see its Gross Domestic Product from Purchasing Power Parity (GDP-PPP). China's position as the number one globally is faster than Jacques's prediction in 2009 that it will happen in 2050. For China, which does not implement liberal democracy, the writer hypothesizes that the reasonable choice to develop the economy is state-driven development through the rule of law. At present, the rule of law has become a daily conversation of the Chinese people. However, there are still many outsiders who doubt China has and applies the rule of law. It happens because China implements the rule of law with Chinese characteristics. This research will study the rule of law with Chinese characteristics, China's effort to implement the rule of law, and the rule of law on China's economy. This study uses a qualitative descriptive approach to explain the rule of law with Chinese characteristics. It will analyze the rule of law concept and its effect on China's economy. China applies the rule of law with Chinese characteristics based on Chinese traditions, which are heavily influenced by Confucius's teachings and prioritize obligations rather than rights. China has done many reforms action to implement the rule of law. The implementation of the rule of law in china makes China become a prosperous country now.

Confucius on Balancing Generalism and Particularism in Ethics and Aesthetics

Abstract Confucius endorses a balance between generalism and particularism in ethics and aesthetics. Rather than standards, his rules are defeasible guides for perception, thought, and action balanced by particularizing capacities of judgment. These rules have opaque and open-ended hedges that strengthen a generalization by restricting its application. A similar architecture for ethical and aesthetic rules reflects a broad view of ethics and aesthetics as intertwined and continuous. Hence, whether one chooses a generalist or particularist ethics depends on one's corresponding choices in aesthetics, and vice versa. This fundamental finding about value theory invites philosophers everywhere to investigate the teachings of Confucius.

Chinese Language and Confucianism as an Instrument of Mongolian Adaptation in China during Yuan Epoch (13th–14th Centuries)

The article is devoted to the topic of the acculturation of the Mongol conquerors in China after the conquest by the first heirs of Genghis Khan and the creation of the Yuan Empire — the Mongol state in China. The history of China in the 13th-14th centuries, when the country was conquered by its neighbors, is a vivid example of the relationship between a nomadic and a centuries-old sedentary ethnos. At that time, the Chinese language and the teachings of Confucius became instruments for the acculturation of the Mongols. Having conquered China, the Mongol rulers were forced to master the Chinese culture to most effectively rule the country. As a result, the Yuan era was marked by intense cultural contacts, which makes it possible to trace the changes in the objective parameters of the Chinese language. However, the Mongolian influence itself played only a complementary role in the long process of interaction of the Chinese language with the languages of the steppe peoples of Central and East Asia.

Against Political Equality: The Confucian Case by Tongdong Bai

Reviewed by: Against Political Equality: The Confucian Case by Tongdong Bai Zhuoyao Li (bio) Against Political Equality: The Confucian Case. By Tongdong Bai. New Jersey: Princeton University Press, 2020. Pp. xxv + 316. Hardcover $39.95, ISBN 978-0-69-119599-5. The rise of populism and the decline of western liberal democracies in the recent decade have pushed many contemporary Confucian political theorists to re-examine the relationship between Confucianism and liberal democracy. On the one hand, whether or not Confucianism and liberal democracy are strictly compatible with each other is no longer important to many. Instead, it is theoretically more interesting and practically more urgent to try and explore the best of both worlds. On the other hand, if the relationship can be understood in such a way as to pivot the question from what liberal democracy can do for Confucianism to what Confucianism can do for liberal democracy, then it seems that political Confucianism will finally break free from its East Asian setting and offer universalizable guidance to all under Heaven. Tongdong Bai’s Against Political Equality: The Confucian Case aims to do both by proposing a Confucian hybrid regime that overcomes the theoretical divide between Confucianism and liberal democracy and that at the same time transcends the cultural divide between the east and the west. According to Bai, his model of Confucian hybrid regime has three key features. First and foremost, the rule of law and human rights are endorsed and firmly established. Second, the government is considered responsible for the material and moral well-being of the people. Third, in addition to the institution of one person one vote, the hybrid regime introduces and strengthens the role of the competent and morally superior people, or the “meritocrats” (pp. 68-70). The second feature is justified by drawing perfectionist support from teachings of both Confucius and Mencius, and the third feature is justified primarily through outlining the drawbacks of democratic ideals and institutions. The idea of a Confucian hybrid regime is not new. As a matter of fact, both Daniel Bell and Jiang Qing have proposed their respective models that share the latter two features and similar justifications.1 What makes Bai’s model stand out is its affinity to liberal values exhibited by the first feature. Unlike comprehensive Confucian perfectionists, Bai does not wish to reject liberal democracy in toto. Instead, his Confucian hybrid regime is supposed to better revise liberal democracy for East Asian societies and beyond. As Bai puts it in the book, the [End Page 1] overall strategy is “to revise the democratic part of liberal democracy with Confucianism-inspired ideas and institutions, while defending the compatibility between Confucianism and the liberal part of liberal democracy, especially the rule of law and rights” (p. 257). Once again, this two-part strategy is not exactly new. The first part of the strategy should be quite familiar to anyone who has followed recent Confucian criticisms against democracy, while the second part has been adopted by Confucian theorists who are sympathetic to liberal values.2 What strikes me the most, however, is how Bai carries out the second part of the strategy. In the opening chapter, Bai goes through the intricacies and nuances of Confucianism in order to address the contemporary relevance of Confucianism and narrow his focus to classical Confucianism, particularly the works of Confucius and Mencius. Somewhat controversial is his suggestion that the Zhou-Qin transition can be understood as an early modernization comparable to the transition from the Middle Ages to western modernity. The primary reason for this comparison is that similar to the transition to modernity in the west, the Zhou-Qin transition effectively led to the collapse of nobility-based feudalism that used to serve as the bond that held previous political entities together, supplied the source of legitimacy for the political order, and served as the mechanism for dealing with entity-entity relations (p. 23). What emerged from the transition was a uniquely modern phenomenon: meaningful pluralism that could weaken the bond between people in a large society, threaten the political legitimacy of the ruling entity, and overwhelm the relationship between states. Classical Confucianism, in Bai’s view, tries to...

Corporate social responsibility through the example of Wanhua-Borsodchem Zrt.

By 2012, BorsodChem, a well-known chemical plant in Northern Hungary was acquired by Wanhua Industrial Group making the largest investment in Europe. Wanhua is listed among the top 500 enterprises in China and by the end of 2019 its net assets reached 42 billion CNY. At the peak of globalization, it is becoming a high priority especially for multinational enterprises to direct from profit driven strategy towards becoming corporate citizens, and handling the responsibilities required, expected, and desired by society. You cannot put the same shoe on every foot, proves to be true to companies with different fields and backgrounds, that is each company needs to clarify their corporate culture, and aims for the sake of sustainability. The strategy and philosophical background behind the corporate social responsibility (CSR) of Chinese-owned enterprises differ from the Western standards and focus to follow the teachings of Confucius, creating a unique CSR with Chinese characteristics. This article aims to show some insight into a part of the CSR strategy of Wanhua.

Cultural Values And Perceived Audit Quality: A Conceptual Framework

In accounting and auditing, the concept of cultural relativism was promoted by Riahi-Belkaoui (1995). He developed a cultural relativism in accounting model based on a cognitive perspective view. This theory suggests that different cultural groups "create different cognitions or systems of knowledge for intracultural communications and/or intercultural communications" (Riahi-Belkaoui, 1995, p. 53). Differences in culture can be seen in terms of the value systems held by a culture. Of the values-based conceptions of culture, one of the most important and useful for empirical research was provided by Geert Hofstede (Patel, 2004). Hofstede (1980a) and Hofstede, et al. (2010) developed six cultural factors: (1) individualism versus collectivism; (2) large versus small power distance; (3) strong versus weak uncertainty avoidance; (4) masculinity versus femininity; (5) long-term versus short-term orientation; and (6) indulgence versus restraint. The long-term/short-term orientation was developed based on the concept of Confucian dynamism, which is closely related to the teachings of Confucius and can be interpreted as having a pragmatic future-oriented perspective rather than a conventional historical short-term point of view (Hofstede, et al., 2010). Meanwhile, the sixth dimension (indulgence versus restraint) was developed from the literature on "happiness research" (Hofstede, et al., 2010). These last two aspect are still not widely understood and are also not directly correlated to the topic of this study. Therefore, these dimension are excluded from the investigation. In addition, the first four Hofstede's taxonomy has been applied comprehensively in cross-cultural accounting research. According to Hofstede (1984), there is solid evidence that the four factors he proposes are universal, even though the original data they are based on were taken from the values scored by multinational corporation employees. Although the data can also be assumed to be up to date, according to Jones (2007, p. 7): …more research is needed to capture the shifting cultural maps which are influenced by, and influence, globalisation and technology, however this is difficult to achieve and may have temporal value. As a result the work of Hofstede will continue to have value now and into the future. This paper presents the conceptual framework based on the findings in the reviewed literature. In auditing, the influence of culture has been investigated widely in relation to audit and financial reporting judgments (Chan, et al., 2003; Haniffa & Cooke, 2002; Lin & Fraser, 2008), auditor independence (Agacer & Doupnik, 1991; Patel & Psaros, 2000; Stevenson, 2002), and ethical perception (Arnold, et al., 2007; Ge & Thomas, 2008; Smith & Hume, 2005). However, cultural research on particular aspects of audit quality perceptions has not been analysed closely, even though cultural values are likely to have a strong impact on perceptions of audit quality. Recognizing the effect of culture on perceived audit quality can make regulators aware of market expectation. As a result, they will be able to improve actual audit quality through the legal and accounting standards they set. In this study, the authors collect data from selected journal articles that mostly provide a comprehensive view of cultural values map and their impact on perceptions. Every journal has a different view. The author participates in comparing these sources of information to create a comprehensive framework. Thus, this study used content analysis both relationship analysis and conceptual analysis. The authors collect data from the theoretical concepts of cultural dimensions and relational relationships of that variable that influence audit quality. Key findings derived from the qualitative study confirmed that the differences in perceptions of the importance of audit quality factors in one country could be due to differences in cultural characteristics. For further consideration, it is necessary to develop a questionnaire instrument or a list of interview questions to measure each indicator of a framework that has been developed and tested as a reliable instrument. Keywords: culture; cultural values; perception; audit quality

Философская культура философии образования Конфуция

Philosophical culture of Confucius’ thinking is presented in this article through the lens of his philosophy of education. Analysis and research of the Confucius’ philosophy is a permanent search and discovery, rethinking his ideas. Analysis of the teachings of Confucius is given in the context of modernization of modern education of China. His thoughts on education and the formation of personality are focused on the personal education, which is achieved by ideology of education, and personal settings. In the author’s opinion, modern education system of China, referring to the philosophy of Confucius, sees it not only traditional values orientation, but also value-regulatory installation, which are relevant to the modern system of education and training. The author believes that Confucius’ philosophical culture nowadays is one of the indicators in the process of the concept formation of the modernization of education in China.