本文選題：會(huì)計(jì)職業(yè)道德 + DIT　； 參考：《武漢大學(xué)》2014年博士論文

【摘要】：資本市場(chǎng)的正常運(yùn)轉(zhuǎn)離不開(kāi)高質(zhì)量的會(huì)計(jì)信息。但一直以來(lái),上市公司的財(cái)務(wù)舞弊案時(shí)有發(fā)生,嚴(yán)重打擊了投資者對(duì)資本市場(chǎng)的信心。2006年我國(guó)頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則》與國(guó)際會(huì)計(jì)準(zhǔn)則趨同,準(zhǔn)則制定為原則導(dǎo)向。而原則導(dǎo)向下的會(huì)計(jì)準(zhǔn)則,由于沒(méi)有過(guò)多繁瑣的條文,留下了很多會(huì)計(jì)職業(yè)判斷的空間。因此,要想獲得高質(zhì)量的會(huì)計(jì)信息就必須要求會(huì)計(jì)人員能夠做出正確的職業(yè)判斷。而正確的會(huì)計(jì)職業(yè)判斷是建立在扎實(shí)的會(huì)計(jì)專業(yè)水平和良好的會(huì)計(jì)職業(yè)道德基礎(chǔ)之上,這兩方面缺一不可。但是,以往研究只偏重于會(huì)計(jì)專業(yè)知識(shí)方面,而對(duì)會(huì)計(jì)人員在職業(yè)判斷時(shí)面臨的選擇困境、影響因素等心理行為研究較為有限。 本文的主題是會(huì)計(jì)人員職業(yè)道德行為,圍繞會(huì)計(jì)人員的工作環(huán)境進(jìn)行情境開(kāi)發(fā),對(duì)以往研究中被忽視的會(huì)計(jì)人員道德決策中的心理活動(dòng)進(jìn)行解析,主要從個(gè)人的道德發(fā)展水平、事件的道德強(qiáng)度、來(lái)自上級(jí)的壓力、監(jiān)督力度等方面進(jìn)行分析,設(shè)計(jì)相關(guān)實(shí)驗(yàn)并將實(shí)驗(yàn)數(shù)據(jù)進(jìn)行多因素方差分析。 會(huì)計(jì)人員道德行為研究屬于行為財(cái)務(wù)會(huì)計(jì)領(lǐng)域。行為財(cái)務(wù)會(huì)計(jì)關(guān)注資本市場(chǎng)中微觀層面的股東、經(jīng)理人、會(huì)計(jì)人員、分析師等人如何分析與決策,繼承了大量心理學(xué)的研究成果,屬于心理學(xué)與會(huì)計(jì)學(xué)的交叉領(lǐng)域。本文首先梳理了會(huì)計(jì)人員道德行為研究的相關(guān)文獻(xiàn),圍繞認(rèn)知心理學(xué)中的道德推理領(lǐng)域和會(huì)計(jì)道德研究領(lǐng)域兩條主線展開(kāi)闡述,展示本主題目前的研究現(xiàn)狀,找出研究的文獻(xiàn)基礎(chǔ)和寫作點(diǎn)位。接著,分別從委托代理理論、角色沖突理論、市場(chǎng)失靈理論、道德發(fā)展階段理論及道德強(qiáng)度理論等方面進(jìn)行闡述,分析了影響會(huì)計(jì)人員道德行為的四個(gè)因素的理論來(lái)源。然后,闡述了會(huì)計(jì)人員道德困境的含義與現(xiàn)狀,開(kāi)發(fā)了1個(gè)會(huì)計(jì)人員道德情境,改編了1個(gè)財(cái)務(wù)人員道德情境。接下來(lái),詳細(xì)介紹了認(rèn)知心理學(xué)中確定問(wèn)題測(cè)驗(yàn)(Defining Issue Test,簡(jiǎn)稱DIT)的原理與方法,用DIT作為衡量個(gè)人道德發(fā)展水平的工具,并分析、論述影響會(huì)計(jì)人員道德行為的因素及研究假設(shè)。運(yùn)用心理學(xué)實(shí)驗(yàn)的步驟和程序進(jìn)行數(shù)據(jù)收集,使用2*2*2*2四因素混合設(shè)計(jì)進(jìn)行數(shù)據(jù)分析。最后,針對(duì)實(shí)驗(yàn)研究中的影響因素,制定具體的優(yōu)化控制措施。 本文在借鑒前人的研究基礎(chǔ)上,進(jìn)行了下列創(chuàng)新： 1.從認(rèn)知心理學(xué)和工作環(huán)境的視角來(lái)研究會(huì)計(jì)人員道德行為。按照國(guó)內(nèi)外研究趨勢(shì),本文首先考慮認(rèn)知心理學(xué)中的道德發(fā)展水平和道德強(qiáng)度對(duì)會(huì)計(jì)人員道德行為的影響,用發(fā)展較成熟的確定問(wèn)題測(cè)驗(yàn)(DIT)來(lái)衡量個(gè)人的道德發(fā)展水平。同時(shí),作為“理性經(jīng)濟(jì)人”,會(huì)計(jì)人員進(jìn)行道德行為決策時(shí)也會(huì)考慮上級(jí)壓力和監(jiān)督力度等工作環(huán)境方面的影響因素。 2.開(kāi)發(fā)了會(huì)計(jì)人員道德困境的情境。在目前的國(guó)內(nèi)外研究中,比較缺乏會(huì)計(jì)人員道德困境的情境。本文通過(guò)梳理會(huì)計(jì)準(zhǔn)則的相關(guān)條目,并通過(guò)書(shū)籍、期刊、報(bào)紙、互聯(lián)網(wǎng)等媒體找出了4個(gè)沒(méi)有違背會(huì)計(jì)準(zhǔn)則,但違背了股東利益的案例。將這4個(gè)案例改編成道德情境,加入道德違背者、問(wèn)題類型及強(qiáng)度、受害者等因素。同時(shí),增加道德強(qiáng)度的描述。預(yù)實(shí)驗(yàn)后,通過(guò)與被試及專家的溝通,開(kāi)發(fā)出1個(gè)會(huì)計(jì)道德情境。另外,還有1個(gè)財(cái)務(wù)道德情境,則是參照前人的文獻(xiàn),將文獻(xiàn)中的項(xiàng)目經(jīng)理變更為財(cái)務(wù)經(jīng)理,并加入道德強(qiáng)度因素,且將文字表述改編為符合中文語(yǔ)言習(xí)慣。會(huì)計(jì)道德情境的開(kāi)發(fā)拓展了會(huì)計(jì)道德研究的工具,為后人進(jìn)行相關(guān)研究奠定了基礎(chǔ)。 3.通過(guò)實(shí)驗(yàn)研究的結(jié)果發(fā)現(xiàn)：主效應(yīng)中,個(gè)人道德發(fā)展水平、上級(jí)壓力、監(jiān)督力度等因素會(huì)顯著影響會(huì)計(jì)人員道德意圖,而道德強(qiáng)度對(duì)會(huì)計(jì)人員道德意圖的影響則不顯著。兩個(gè)交互效應(yīng)顯著,即個(gè)人的道德發(fā)展水平與上級(jí)壓力對(duì)會(huì)計(jì)人員道德意圖的影響顯著,上級(jí)壓力與監(jiān)督力度對(duì)會(huì)計(jì)人員道德意圖的影響顯著。通過(guò)進(jìn)一步的簡(jiǎn)單效應(yīng)檢驗(yàn),結(jié)果顯示上級(jí)壓力對(duì)道德發(fā)展水平低的會(huì)計(jì)人員有顯著影響,而對(duì)道德發(fā)展水平高的會(huì)計(jì)人員無(wú)顯著影響；同時(shí),在監(jiān)督力度小的情況下,上級(jí)壓力對(duì)會(huì)計(jì)人員的道德意圖產(chǎn)生顯著差異,而當(dāng)監(jiān)督力度大時(shí),不論上級(jí)壓力大或小,會(huì)計(jì)人員的道德意圖均無(wú)顯著差異。此外,人口統(tǒng)計(jì)變量中的教育程度、出生地對(duì)會(huì)計(jì)人員的道德意圖有顯著影響。道德強(qiáng)度的主效應(yīng)不顯著,可能是因?yàn)闀?huì)計(jì)中的“謹(jǐn)慎性”原則影響了會(huì)計(jì)人員的日常思維習(xí)慣,即無(wú)論道德強(qiáng)度大或小,會(huì)計(jì)人員認(rèn)為都應(yīng)該謹(jǐn)慎地做出道德決策。
[Abstract]:The normal operation of the capital market can not be separated from the high quality accounting information. However, the financial fraud case of the listed companies has been happening, which has seriously attacked the investor's confidence in the capital market in.2006 years. In order to obtain high quality accounting information, the accountants must be able to make correct professional judgments. The correct accounting professional judgment is based on a solid accounting professional level and a good accounting professional ethics basis. These two aspects are indispensable. However, the previous research only focuses on the professional knowledge of accounting, and the research on the choice predicament and the influencing factors that the accountants face in the career judgment is limited.
The main theme of this paper is the professional moral behavior of accountants. It develops the situation around the working environment of the accountants and analyzes the psychological activities in the past neglected accounting personnel's moral decision. It mainly divides the moral development level of the individual, the moral intensity of the event, the pressure from the superior and the supervision. Analysis and design of related experiments and multivariate analysis of variance of experimental data.
The study of accounting personnel's moral behavior belongs to the field of behavioral financial accounting. Behavioral financial accounting pays attention to the analysis and decision of shareholders, managers, accountants, analysts and others in the micro level of capital market. It inherits the research results of a large number of psychology and belongs to the cross field of psychological participation. This article first combed the accountants. The relevant literature of the study of moral behavior, focusing on two main lines in the field of moral reasoning in cognitive psychology and the field of accounting ethics, shows the current research status of this topic, and finds out the literature foundation and the point of writing. Then, the theory of principal-agent, the theory of role conflict, the theory of market failure, the order of moral development, and the moral development order respectively. The theory of paragraph and the theory of moral strength are expounded and the theoretical sources of four factors affecting the moral behavior of accountants are analyzed. Then, the meaning and present situation of the moral dilemma of the accountants are expounded, the moral situation of the 1 accountants is developed and the moral situation of the 1 financial personnel is adapted. Then, the cognitive psychology is introduced in detail. The principle and method of Defining Issue Test (DIT), using DIT as a tool to measure the level of personal moral development, and analyzing the factors affecting the moral behavior of the accountants and the research hypothesis. Using the steps and procedures of psychological experiments to collect data, and use the mixed design of the 2*2*2*2 four factors to carry out the data. Finally, aiming at the influencing factors in the experimental research, the specific optimization control measures are worked out.
On the basis of previous studies, the following innovations have been made:
1. to study the moral behavior of accountants from the perspective of cognitive psychology and working environment. According to the research trend at home and abroad, this paper first considers the influence of moral development level and moral intensity on the moral behavior of Accountants in cognitive psychology, and uses the mature DIT to measure the moral development level of the individual. When acting as a "rational economic man", accountants will also consider the influencing factors of their working environment when they conduct moral behavior decisions.
2. the situation of the moral dilemma of Accountants is developed. In the current domestic and foreign research, the situation of the moral dilemma of the accountants is lacking. Through combing the relevant items of the accounting standards, and through the books, periodicals, newspapers, and the Internet, the article finds 4 cases which have not violated the rule of meeting, but violates the interests of the shareholders. The 4 The case is adapted into a moral situation, a moral violator, a problem type and strength, a victim and other factors. At the same time, a description of the moral intensity is added. After the experiment, 1 Accounting moral situations are developed through communication with the subjects and experts. In addition, there are 1 financial moral situations, which refer to the previous literature and change the project manager in the literature. The development of the accounting moral situation has expanded the tools of the research of accounting morality and laid the foundation for the future generations to carry out the related research.
3. the results of the experimental study found that in the main effect, the level of personal moral development, higher pressure, supervision and other factors will significantly affect the moral intention of the accountants, while the moral intensity has no significant influence on the moral intention of the accountants. The two interaction effects are significant, that is, the moral development level of the individual and the higher pressure on the accountants. The influence of moral intention is remarkable. Higher level pressure and supervision force have significant influence on the moral intention of accountants. Through further simple effect test, the result shows that higher level pressure has significant influence on the accountants with low moral development level, but has no significant influence on the high level of moral development, and at the same time, the supervision is small. Under the circumstances, the higher pressure on the moral intention of the accounting staff has significant differences, and when the supervision is great, no matter the higher or the lower, the moral intentions of the accountants have no significant differences. In addition, the degree of education in the demographic variables and the birth place have a significant influence on the moral intention of the accountants. The main effect of moral intensity is not. Obviously, it may be because the "prudence" principle in accounting affects the daily thinking habits of accountants, that is, whether the moral intensity is large or small, the accountants think that moral decisions should be made cautiously.

【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

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1 丁琳;會(huì)計(jì)職業(yè)道德行為的作用機(jī)理及優(yōu)化控制研究[D];武漢大學(xué);2014年

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本文編號(hào)：1871190