道德推理、职业自我效能对企业舞弊揭露的影响研究  

Research on the Influence of Moral Reasoning and Professional Self-Efficacy on the Disclosure of Corporate Fraud

作　　者：顾菊 崔娇娇 刘俊[1] 

机构地区：[1]南京林业大学经济管理学院,江苏 南京

出　　处：《心理学进展》2023年第11期5115-5120,共6页Advances in Psychology

摘　　要：目前国内学者很少从心理角度去探讨影响企业舞弊揭露的因素。本文基于道德发展阶段理论和职业自我效能理论,探究职业自我效能在道德推理能力影响舞弊揭露中的调节作用,通过对某高校112名会计专业学生进行问卷测试,发现当职业自我效能较高时,道德推理能力对促进舞弊揭露有显著性影响。根据实验结论本文提出建议,会计专业学生作为未来职场中舞弊揭露的主力军,应在教育培养阶段,不断提高其道德推理能力和职业自我效能,从而抑制未来企业舞弊现象的产生。Presently, domestic scholars rarely discuss the factors affecting the disclosure of corporate fraud from a psychological perspective. Based on the theory of moral development stage and professional self-efficacy, this paper explores the regulatory role of professional self-efficacy in the impact of moral reasoning ability on fraud disclosure. Through the questionnaire test of 112 accounting stu-dents in a university, it is found that when professional self-efficacy is high, moral reasoning ability has a significant impact on promoting fraud disclosure. According to the experimental conclusions, this paper puts forward some suggestions that accounting students, as the main force of fraud dis-closure in the future workplace, should continuously improve their moral reasoning ability and professional self-efficacy in the education and training stage, so as to curb the occurrence of corpo-rate fraud in the future.

关 键 词：道德推理 职业自我效能 舞弊揭露 

分 类 号：F23[经济管理—会计学]