会计实践能否提高会计学生职业道德推理能力?  

Can Accounting Practice Improve the Accounting Professional Moral Reasoning Ability of Accounting Students?

作　　者：邓德强[1] 温素彬[1] 赵忆忆 刘燕军[3] Deng Deqiang

机构地区：[1]南京理工大学经济管理学院,210094 [2]中国华融资产管理股份有限公司江苏省分公司,210008 [3]英国纽卡斯尔大学商学院

出　　处：《会计研究》2018年第8期87-94,共8页Accounting Research

基　　金：国家自然科学基金(71372008);中央高校基本科研业务费专项资金(30916013102);财政部"全国会计领军(后备)人才(学术类)培养项目";南京理工大学高等教育教学改革研究课题("课程思政"专项)的支持

摘　　要：国内外众多高校开设了会计实践类课程或教学环节。那么,会计实践能否提高会计学生职业道德推理能力,是一个值得深入研究的问题。本文抓住以往相关研究所忽视的两大问题——"道德推理的情境依赖性"以及"不同类型会计实践的差异性",利用确定问题测试和基于会计情境下的确定问题测试量表,跟踪南京某高校83位会计专业学生的职业道德推理能力变化,采用双重差分法检验会计实践对会计学生的职业道德推理能力的影响。研究发现,会计实践有助于提高会计学生的会计情境下的会计职业道德推理能力,且会计实践的时间、实践的企业类型和实践内容对这一提升过程具有显著影响。Many colleges and universities set up accounting practice courses, the purposes of which are not only to improve students＇ professional technical ability, but also to improve students＇ moral reasoning ability. Therefore, this paper seizes the two major problems neglected by the previous re- search, which are ＂ the heterogeneity of accounting practice＂ and ＂ the contextual dependence of moral reasoning＂. This paper tracks the level of moral reasoning ability changes of 83 accounting students from a university in Nanjing before and after the accounting practice to explore the effect of accounting practice teaching on the moral reasoning ability by using the Defining Issue Tests （ DIT）, the Accounting DIT and Difference-in-Differences. It is found that accounting practice can improve the accounting situation moral reasoning ability of accounting students, and the time, type and content of accounting practice have an influence on this promotion process.

关 键 词：会计实践 会计职业道德推理能力 确定问题测试 双重差分法 会计教育 

分 类 号：G642[文化科学—高等教育学] F230-4[文化科学—教育学]