Research On The Impact Of Psychological Capital On The Level Of Accounting Professional Ethics

Accounting professional ethics is an ideology which is a means of regulating various ethical relations in accountants' professional life.With the increasingly strong market competition,accountants always work in a more and more complex environment.There are a lot of financial fraud,we must keep a watchful eye on accounting professional ethics.There are many factors that affect the accounting professional ethics,such as the economic conditions,values,integrity,education,demand level,psychological capital level.And psychological capital as an important factor of accounting professional ethics have not been studied a lot.This paper discusses the influence of psychological capital on accounting professional ethics.This paper takes the enterprise accounting key personnel as the research object.Take empirical study by means of literature review,to do questionnaire survey and do analysis.Do empirical research by the revised psychological capital scale,and design the accountant professional ethics level scale as the research tool.Through correlation analysis,factor analysis,ie,to identify if optimism,hope,resilience and self-confidence in the context of Chinese background have influence on accounting professional ethics.Finally,Through empirical research,it is found that there is a significant positive impact on the level of accounting professional ethics,and the 4 dimensions of mental capital have a positive effect on the level of accounting ethics.The influence orders are as follows: hope,followed by toughness,optimism and self-confidence.The psychological capital of accounting staff has different positive effects on the level of accounting professional ethics,but the influence of female ethics is higher than that of male.