会计专业人员职业道德行为倾向研究

发布时间：2018-05-24 15:20

本文选题：会计专业人员 + 职业道德行为倾向　；参考：《心理与行为研究》2017年02期

【摘要】：采用自编的会计专业人员职业道德行为倾向投射测验,包括对自我的社会后果、对自己身体和物质利益的后果、对自己的心理后果和对他人的后果四种情境,考察后果形式、后果表述、会计专业大学生的年级和性别、会计专业人员有无工作经历和资格认证水平与会计职业道德行为倾向的关系。结果发现:给出不利后果和有利不利后果均给出两种后果形式在会计专业人员的职业道德行为倾向上差异不显著;会计专业人员在涉及对自我身体和物质利益后果以及对他人的后果上选择违反会计职业道德规范者较多,其次是对自我社会方面的后果,最少的是对自己的心理后果;低年级男生从自己身体和物质利益的后果考虑倾向于违反会计职业道德的人数高于女生,其他三个方面年级和性别差异不显著;会计从业人员从自己身体和物质利益后果以及他人后果考虑道德判断标准比在校生宽松,且不受会计资格认证水平的影响。
[Abstract]:In this paper, a self-compiled projection test of professional ethics behavior tendency of accounting professionals is used to investigate the forms of consequences, including the social consequences for themselves, the consequences for their own physical and material interests, their own psychological consequences and consequences for others. The relationship between the grade and gender of accounting college students, whether accounting professionals have work experience or not, the level of qualification certification and the tendency of accounting professional ethics behavior. The results show that there is no significant difference in the professional ethics behavior tendency of accounting professionals; Accounting professionals choose to violate the rules of accounting professional ethics on the consequences of self-physical and material interests and others, followed by self-social consequences, the least is the psychological consequences of their own; The lower grade boys tend to violate the accounting professional ethics in terms of the consequences of their own physical and material interests, and the other three aspects of the difference between grade and gender are not significant; Accounting practitioners take into account the consequences of their own physical and material interests as well as the consequences of others. The standard of moral judgment is more lenient than that of college students and is not affected by the level of accounting qualification certification.
【作者单位】：教育部人文社会科学重点研究基地天津师范大学心理与行为研究院;内蒙古财经大学统计与数学学院;中国人民银行天津分行;空军航空大学军事教育训练系;
【基金】：内蒙古自治区高等学校人文社会科学项目(NJSY16138)
【分类号】：B848.4

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