心理资本对会计职业道德水平影响研究

发布时间：2018-01-09 13:24

本文关键词：心理资本对会计职业道德水平影响研究　出处：《西安外国语大学》2017年硕士论文　论文类型：学位论文

【摘要】：会计职业道德调解着会计人员工作中的各种关系,会计人员的态度行为受会计职业道德的调节。随着市场竞争越来越激烈,会计人员所处的环境也日趋复杂,各种财务舞弊事件频频发生,使得会计人员职业道德水平在理论研究和工作实践中都受到人们越来越多的关注。影响会计职业道德水平的因素有很多,如会计人员的经济条件、价值观念、诚信程度、受教育程度、所处的需求层级、心理资本水平等,而心理资本对会计人员职业道德水平有着一定影响,但却鲜有人研究。本文就心理资本是否对会计职业道德有影响,并且影响程度如何展开研究。本文以企业会计骨干人员为研究对象,以问卷调查为资料来源,采用问卷调查和回归分析的方法进行研究。采用Luthans的心理资本量表对心理资本进行测量量化,采用了根据我国会计职业道德要求所设计的会计职业道德水平量表,对会计职业道德水平进行测量量化,通过相关分析、回归分析等统计方法探讨会计人员的心理资本对会计职业道德水平的影响及影响程度,以及会计职业道德水平受心理资本几个维度的影响及影响程度。通过实证研究发现,心理资本对会计职业道德水平存在显著正向影响,心理资本的各个维度对会计职业道德水平均存在正向影响,其影响程度次序为希望最高,其次是韧性,乐观和自信。不同性别的会计人员其心理资本对会计职业道德水平均存在正向影响,但影响程度不同,女性会计人员心理资本对会计职业道德水平的影响程度高于男性。
[Abstract]:A variety of accounting occupation moral mediation relationship between accounting staff, attitude and behavior of accounting personnel accounting occupation moral regulation. With the increasingly fierce market competition, the accounting personnel of the environment has become increasingly complex, all kinds of financial fraud cases occur frequently, so the accountant occupation morals level in theoretical research and practice in the work people pay more and more attention. There are many factors that affect the accounting occupation morals level, such as accounting personnel, economic conditions, values, integrity, level of education, the demand level, the level of psychological capital, psychological capital has a certain impact on the moral level of accounting personnel occupation, but few people study in this paper, the psychological capital. If there is an effect on accounting occupation moral, and to what extent is studied. Based on the accounting personnel of backbone enterprises as the research object, to ask Survey data from questionnaire survey and regression analysis were used to study the psychological capital. The amount of Luthans measurement table to quantify the psychological capital, the amount of accounting occupation moral level according to our accounting occupation moral requirements of the design table were measured to quantify the accounting professional ethics level, through correlation analysis regression analysis and other statistical methods to explore the influence of psychological capital on accounting of accounting personnel occupation moral level and the influence, and accounting occupation moral level affected by psychological capital dimensions and the degree of influence. The empirical study found that psychological capital has significant positive impact on the accounting occupation morals level, all dimensions of psychological capital have positive influence the accounting occupation morals level, the influence of the order to the highest, followed by the toughness, optimism and confidence. Different sex will The psychological capital of accounting personnel has a positive impact on the level of accounting professional ethics, but the degree of influence is different. The influence of psychological capital of female accountants on the level of accounting professional ethics is higher than that of men.

【学位授予单位】：西安外国语大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：C912.6;F233

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