Study on the Influence Mechanism and Function of Accounting Environment on Accountants' Professional Ethics Education

By Ha, Jinhua; Chen, Xu | Kuram ve Uygulamada Egitim Bilimleri, October 2018 | Go to article overview

Study on the Influence Mechanism and Function of Accounting Environment on Accountants' Professional Ethics Education


Ha, Jinhua, Chen, Xu, Kuram ve Uygulamada Egitim Bilimleri


Accounting information is the performance table that an enterprise presents to the public and the majority of shareholders, and the quality of accounting information directly affects the normal operation of the capital market (Tormo-Carbó, Seguí-Mas & Oltra, 2016). In order to obtain high quality accounting information, accountants must be able to make right professional judgment. Accountants' professional judgment is based on solid accounting professional level and good accountants' professional ethics (Jha, Mclean, Gibbs & Sandars, 2014). Accounting is a long-term focus of attention. In order to comply with the Accounting Standards for Business Enterprises, accountants as the enterprise's administrative personnel, are subject to command and influence from a superior leader in practical work (Fiolleau, Kaplan, Greenwood & Freeman, 2017). The ethical situation mainly includes ethical violators, problem type and intensity, victims, etc. In the actual work, the accountants don't have supervision, and under the pressure from their superior leaders, some accountants act against the interests of the shareholders of the enterprise (Cameron, 2015).

Accountants' professional ethics involves many subjects, such as accounting, psychology, and statistics Accountants' professional ethics belongs to the category of individual ethics decision-making, and professional ethics reasoning is a process in which individuals use logics to judge the right or wrong things in the case of individual decision-making (Martinovbennie & Mladenovic, 2015; Nakar, Bagnall & Hodge, 2018).

Professional ethics can be divided into three stages: Kohlberg's Theory of Moral Development Stage, Rest's Four-component Model of Ethical Decision-making (including moral recognition, moral judgment, moral intention and moral behavior) and Jones's Theory of Moral Strength (Bobek, Hageman & Radtke, 2015). From the perspective of game theory, the issue of accountants' professional ethics is the lack of accountants' integrity, accounting environment has an important impact on accountants' professional ethics, which is subject to changes in the workplace and cognitive psychology of people (Sinieliaskas, Bewley, Gronewold & Menzefricke, 2016). This paper analyzes the accountants' professional ethics based on the accounting environment, analyzes the interaction effect among all influencing factors, and puts forward the measures to improve the accountants' professional ethics.

Current Situation and Situation Development of the Dilemma of Accountants' Professional Ethics

The accounting in enterprises or government institutions is as important as the economy, and accounting information has become the focus of leadership attention (Mahdavikhou & Khotanlou, 2012). In the functional system, the accountants belong to the subordinates, and the accounting working environment directly affects the accountants' professional ethics (Gunz & Thorne, 2017). When a leader wants to complete a certain performance appraisal, he will try to put pressure on the accountants, during which the accountants also will face the ethical dilemma. Accountants' professional ethics is caused by accounting activities, and has the characteristics of occupation, universality, self-discipline, heteronomy, inheritance and practicality.

In this section, the current situation of accountants' professional ethics dilemma is investigated, and 277 valid questionnaires are collected. More than 70% respondents think accountants' professional ethics is very important, and more than 40% think accountants' professional ethics needs to be improved. Table 1 is a questionnaire on the attention paid to accountants' professional ethics by the government or enterprises and more than 25% respondents believe that the government or enterprises lack supervision and norms on accountants' professional ethics. Table 2 shows whether the accounting work environment is affected by the higher level, and 87. …

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