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Research on the moral cognition of college students in the course of accounting professional ethics

Fang Chen, Qiaoyu Qin


accounting profession plays a very important role in social and economic activities. In recent years, with the continuous
occurrence of accounting fraud, the professional ethics of Accountants has been questioned by the society. In order to improve the
professional ethics of accounting students, colleges and universities have carried out the intervention of accounting professional ethics
course. This paper conducts a questionnaire survey on accounting and non Accounting Majors in Colleges and universities, and intends to
use data analysis to explore whether the accounting professional ethics course has an impact on students’ moral attitude, moral judgment and
moral decision-making, and put forward relevant countermeasures and suggestions according to the analysis of the survey results.


accounting professional ethics course; Moral cognition; Moral judgment; Moral decision making

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DOI: http://dx.doi.org/10.18686/modern-management-forum.v6i11.6662