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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。
The level of ethical knowledge of accounting students affects the future professional behavior. The higher the level of ethical cognition, the stronger the ability to identify and break the ethical dilemma often. Taking Xiamen University, Shanghai University of Finance and Economics, Central University of Finance and Economics and Xinjiang University of Finance and Economics as the research object, the DIT scale was used to measure the ethical level of cognition and the P score was calculated. Then, from the education environment, education level and gender, it examines the impact of accounting ethics on students’ cognition. The empirical results show that the educational environment has a significant impact on the ethical and cognitive level of accounting students; and the degree of education and gender are not significant.