Research On The Influence Of Professional Moral Reasoning Ability On Moral Intention In Accounting Decision

As the economic environment and business transactions become increasingly complex,accountants face increasingly complex accounting decisions in their daily work.However,the innovation of business models and transaction methods,as well as the incompleteness of relevant conditions and the asymmetric information,accountants are "unfamiliar" and "helpless”about the ethical issues involved in these accounting decisions.At this time,it is even more necessary for accountants have a high level of accounting professional ethics reasoning ability-the dividual make the use of the existing accounting professional ethics concepts and moral knowledge to conclude another moral judgment from one or several accounting professional ethics.For the increasingly complex economic environment and transaction structure,"both ability and political integrity" accountants are indispensable.At present,many colleges and universities at home and abroad set up accounting professional ethics courses or trains,the purpose of which is to improve ethics decision-making ability of accountants and accounting majors in the real business context.However,there are few researches on the quantitative description of the status quo of individual moral reasoning ability in China,and the research on the intrinsic mechanism of accounting professional moral reasoning ability and moral intention in accounting decision-making process is also rare.The main purpose of this paper is to design a scale to measure the individual accounting professional ethical reasoning ability based.Based on this scale,we integrate other specific scale into a questionnaire to study the influence of individual accounting professional moral reasoning ability on moral intentions in accounting decision,and regulating role of moral intensity in this process.Firstly,analyse the theories of accounting professional moral reasoning,moral reasoning assessment,moral decision-making model and so on,and summarize previous literature which lays the foundation of empirical research in the subsequent steps.Secondly,develop a moral reasoning ability evaluation scale applying to Chinese on the basis of Defining Issues Test which contains the dilemmas of the general situation.Then,integrate this scale with other mature scales into a questionnaire.Thirdly,take a sample of 165 sophomores and junior majors in a university in Nanjing as subjects and conducted the questionnaire.Through the empirical research,we made the concludes that in the dilemma based on accounting situation,individual accounting professional moral reasoning ability has a positive correlation with their moral intention,and the social consensus dimension in moral intensity played a significant role in regulating this process.Finally,combining the theory and practice,from the perspective of quantitatively describing the status quo of accounting students' moral level,this paper puts forward suggestions and measures with practical reference meaning so as to achieve the purpose of improving the ethical standards of accountants.