中美财会专业学生伦理认知水平比较  

The Comparative Study of Accounting Students' Cognitive Moral Development Between Chinese and American

作　　者：蔡桦[1] 曾繁英[1] 

机构地区：[1]华侨大学工商管理学院

出　　处：《财会通讯（上）》2015年第10期117-120,4,共4页Communication of Finance and Accounting

基　　金：福建省教育科学"十二五"规划重点项目"福建省高校教师职业伦理困境及其应对研究"(项目编号:FJJKCGZ14-053)阶段性研究成果

摘　　要：财会学生在面临利益冲突等两难问题时如何正确决策,提高自己的伦理认知水平,是当今会计教育的重要课题。中美文化与制度环境、教育体制存在较大差异,二者财会学生的伦理认知水平是否存在显著差异需要经验验证。以限定问题检验法(DIT)为工具,对美国德保罗大学和中国华侨大学财会学生的伦理认知水平进行测量,实证结果表明,总体上中国大陆财会学生伦理认知水平显著低于美国财会学生。学习美国的先进做法是改革我国会计教育体系、提高财会学生伦理认知水平的重要尝试。In this day and age, as the future of accounting practitioners, accounting students' moral development is faced with various challenges. How to improve accounting students' Cognitive Moral Development, is an important topic of the current accounting education. Culture and system environment, the education system of China and the United States has a big difference, whether accounting students' cognitive moral development has a significant difference needs empirical validation. Using determine issues test(DIT)measure the accounting students' cognitive moral development of the Depaul university and Huaqiao university. The empirical results show that in general, China accounting students' cognitive moral development was significantly lower than the United States. We should study the United States to reform accounting education system in our country, and improve accounting students' ethical cognitive level important attempt.

关 键 词：财会学生 伦理认知水平 限定问题检验(DIT) 中美比较 

分 类 号：F230-4[经济管理—会计学]