摘要
财会学生的伦理认知水平影响未来的职业行为,伦理认知水平越高,往往识别和突破伦理困境的能力越强。以厦门大学、上海财经大学、中央财经大学和新疆财经大学财会学生为调查对象,应用DIT量表测评其伦理认知水平,计算出P分值。然后,从教育环境、受教育程度和性别三方面检验其对财会学生伦理认知水平的影响。实证结果表明教育环境对财会学生的伦理认知水平具有显著影响;受教育程度和性别的影响不具显著性。
Accounting students＇ cognitive moral development will affect their professional behaviors. The higher the cognitive moral development , the stronger the ability to break through the ethical dilemma. This research is designed to get an understanding of cognitive moral development of the accounting students which come from Xiamen university, Shanghai university of finance and economics, Central university of finance and economics, and Xinjiang university of finance and economics, This paper use Defining Issues Test to measure accounting students＇ cognitive moral development, which called the P score. Then, we test whether the education environment, the level of education and gender have effects on accounting students＇ cognitive moral development or not. The results indicate that the education environment has a significant influence on accounting students＇ cognitive moral development; but the degree of education and gender has no significance.
出处
《新疆职业大学学报》
2017年第2期91-96,共6页
Journal of Xinjiang Vocational University
