会计职业道德行为的作用机理及优化控制研究

发布时间：2018-05-10 22:24

本文选题：会计职业道德 + DIT　；参考：《武汉大学》2014年博士论文

【摘要】：资本市场的正常运转离不开高质量的会计信息。但一直以来,上市公司的财务舞弊案时有发生,严重打击了投资者对资本市场的信心。2006年我国颁布的《企业会计准则》与国际会计准则趋同,准则制定为原则导向。而原则导向下的会计准则,由于没有过多繁琐的条文,留下了很多会计职业判断的空间。因此,要想获得高质量的会计信息就必须要求会计人员能够做出正确的职业判断。而正确的会计职业判断是建立在扎实的会计专业水平和良好的会计职业道德基础之上,这两方面缺一不可。但是,以往研究只偏重于会计专业知识方面,而对会计人员在职业判断时面临的选择困境、影响因素等心理行为研究较为有限。本文的主题是会计人员职业道德行为,围绕会计人员的工作环境进行情境开发,对以往研究中被忽视的会计人员道德决策中的心理活动进行解析,主要从个人的道德发展水平、事件的道德强度、来自上级的压力、监督力度等方面进行分析,设计相关实验并将实验数据进行多因素方差分析。会计人员道德行为研究属于行为财务会计领域。行为财务会计关注资本市场中微观层面的股东、经理人、会计人员、分析师等人如何分析与决策,继承了大量心理学的研究成果,属于心理学与会计学的交叉领域。本文首先梳理了会计人员道德行为研究的相关文献,围绕认知心理学中的道德推理领域和会计道德研究领域两条主线展开阐述,展示本主题目前的研究现状,找出研究的文献基础和写作点位。接着,分别从委托代理理论、角色冲突理论、市场失灵理论、道德发展阶段理论及道德强度理论等方面进行阐述,分析了影响会计人员道德行为的四个因素的理论来源。然后,阐述了会计人员道德困境的含义与现状,开发了1个会计人员道德情境,改编了1个财务人员道德情境。接下来,详细介绍了认知心理学中确定问题测验(Defining Issue Test,简称DIT)的原理与方法,用DIT作为衡量个人道德发展水平的工具,并分析、论述影响会计人员道德行为的因素及研究假设。运用心理学实验的步骤和程序进行数据收集,使用2*2*2*2四因素混合设计进行数据分析。最后,针对实验研究中的影响因素,制定具体的优化控制措施。本文在借鉴前人的研究基础上,进行了下列创新： 1.从认知心理学和工作环境的视角来研究会计人员道德行为。按照国内外研究趋势,本文首先考虑认知心理学中的道德发展水平和道德强度对会计人员道德行为的影响,用发展较成熟的确定问题测验(DIT)来衡量个人的道德发展水平。同时,作为“理性经济人”,会计人员进行道德行为决策时也会考虑上级压力和监督力度等工作环境方面的影响因素。 2.开发了会计人员道德困境的情境。在目前的国内外研究中,比较缺乏会计人员道德困境的情境。本文通过梳理会计准则的相关条目,并通过书籍、期刊、报纸、互联网等媒体找出了4个没有违背会计准则,但违背了股东利益的案例。将这4个案例改编成道德情境,加入道德违背者、问题类型及强度、受害者等因素。同时,增加道德强度的描述。预实验后,通过与被试及专家的沟通,开发出1个会计道德情境。另外,还有1个财务道德情境,则是参照前人的文献,将文献中的项目经理变更为财务经理,并加入道德强度因素,且将文字表述改编为符合中文语言习惯。会计道德情境的开发拓展了会计道德研究的工具,为后人进行相关研究奠定了基础。 3.通过实验研究的结果发现：主效应中,个人道德发展水平、上级压力、监督力度等因素会显著影响会计人员道德意图,而道德强度对会计人员道德意图的影响则不显著。两个交互效应显著,即个人的道德发展水平与上级压力对会计人员道德意图的影响显著,上级压力与监督力度对会计人员道德意图的影响显著。通过进一步的简单效应检验,结果显示上级压力对道德发展水平低的会计人员有显著影响,而对道德发展水平高的会计人员无显著影响；同时,在监督力度小的情况下,上级压力对会计人员的道德意图产生显著差异,而当监督力度大时,不论上级压力大或小,会计人员的道德意图均无显著差异。此外,人口统计变量中的教育程度、出生地对会计人员的道德意图有显著影响。道德强度的主效应不显著,可能是因为会计中的“谨慎性”原则影响了会计人员的日常思维习惯,即无论道德强度大或小,会计人员认为都应该谨慎地做出道德决策。
[Abstract]:The normal operation of the capital market can not be separated from the high quality accounting information. However, the financial fraud case of the listed companies has been happening, which has seriously attacked the investor's confidence in the capital market in.2006 years. In order to obtain high quality accounting information, the accountants must be able to make correct professional judgments. The correct accounting professional judgment is based on a solid accounting professional level and a good accounting professional ethics basis. These two aspects are indispensable. However, the previous research only focuses on the professional knowledge of accounting, and the research on the choice predicament and the influencing factors that the accountants face in the career judgment is limited.
The main theme of this paper is the professional moral behavior of accountants. It develops the situation around the working environment of the accountants and analyzes the psychological activities in the past neglected accounting personnel's moral decision. It mainly divides the moral development level of the individual, the moral intensity of the event, the pressure from the superior and the supervision. Analysis and design of related experiments and multivariate analysis of variance of experimental data.
The study of accounting personnel's moral behavior belongs to the field of behavioral financial accounting. Behavioral financial accounting pays attention to the analysis and decision of shareholders, managers, accountants, analysts and others in the micro level of capital market. It inherits the research results of a large number of psychology and belongs to the cross field of psychological participation. This article first combed the accountants. The relevant literature of the study of moral behavior, focusing on two main lines in the field of moral reasoning in cognitive psychology and the field of accounting ethics, shows the current research status of this topic, and finds out the literature foundation and the point of writing. Then, the theory of principal-agent, the theory of role conflict, the theory of market failure, the order of moral development, and the moral development order respectively. The theory of paragraph and the theory of moral strength are expounded and the theoretical sources of four factors affecting the moral behavior of accountants are analyzed. Then, the meaning and present situation of the moral dilemma of the accountants are expounded, the moral situation of the 1 accountants is developed and the moral situation of the 1 financial personnel is adapted. Then, the cognitive psychology is introduced in detail. The principle and method of Defining Issue Test (DIT), using DIT as a tool to measure the level of personal moral development, and analyzing the factors affecting the moral behavior of the accountants and the research hypothesis. Using the steps and procedures of psychological experiments to collect data, and use the mixed design of the 2*2*2*2 four factors to carry out the data. Finally, aiming at the influencing factors in the experimental research, the specific optimization control measures are worked out.
On the basis of previous studies, the following innovations have been made:
1. to study the moral behavior of accountants from the perspective of cognitive psychology and working environment. According to the research trend at home and abroad, this paper first considers the influence of moral development level and moral intensity on the moral behavior of Accountants in cognitive psychology, and uses the mature DIT to measure the moral development level of the individual. When acting as a "rational economic man", accountants will also consider the influencing factors of their working environment when they conduct moral behavior decisions.
2. the situation of the moral dilemma of Accountants is developed. In the current domestic and foreign research, the situation of the moral dilemma of the accountants is lacking. Through combing the relevant items of the accounting standards, and through the books, periodicals, newspapers, and the Internet, the article finds 4 cases which have not violated the rule of meeting, but violates the interests of the shareholders. The 4 The case is adapted into a moral situation, a moral violator, a problem type and strength, a victim and other factors. At the same time, a description of the moral intensity is added. After the experiment, 1 Accounting moral situations are developed through communication with the subjects and experts. In addition, there are 1 financial moral situations, which refer to the previous literature and change the project manager in the literature. The development of the accounting moral situation has expanded the tools of the research of accounting morality and laid the foundation for the future generations to carry out the related research.
3. the results of the experimental study found that in the main effect, the level of personal moral development, higher pressure, supervision and other factors will significantly affect the moral intention of the accountants, while the moral intensity has no significant influence on the moral intention of the accountants. The two interaction effects are significant, that is, the moral development level of the individual and the higher pressure on the accountants. The influence of moral intention is remarkable. Higher level pressure and supervision force have significant influence on the moral intention of accountants. Through further simple effect test, the result shows that higher level pressure has significant influence on the accountants with low moral development level, but has no significant influence on the high level of moral development, and at the same time, the supervision is small. Under the circumstances, the higher pressure on the moral intention of the accounting staff has significant differences, and when the supervision is great, no matter the higher or the lower, the moral intentions of the accountants have no significant differences. In addition, the degree of education in the demographic variables and the birth place have a significant influence on the moral intention of the accountants. The main effect of moral intensity is not. Obviously, it may be because the "prudence" principle in accounting affects the daily thinking habits of accountants, that is, whether the moral intensity is large or small, the accountants think that moral decisions should be made cautiously.

【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F233

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