会计伦理决策影响因素研究——基于计划行为理论的检验

诚信建设是社会主义文化大发展大繁荣的重要组成部分,会计诚信是社会诚信的重要基础,会计诚信的建设立足于会计人员高标准的伦理道德水平。本文以计划行为理论为基础,采取情景实验研究法,通过问卷调查的方式探讨了我国会计人员的伦理决策现状以及影响其伦理决策的因素。结果发现,在被调查样本中,只有60%左右的会计人员能做出符合伦理标准的决策,其中,态度和主观规范对他们的伦理意向有显著影响,认知行为控制对伦理意向的影响程度视情景性质而定。本文的研究表明,我国应加强对会计人员的伦理意识和规范意识的教育,同时应注重组织伦理氛围的营造。

Ethical Decision Making of Chinese Accountants: Based on the Theory of Planned Behavior

Accounting integrity is very important for promoting vigorous development and prosperity of socialist culture. Accountants' high level ethical decision making is the key to accounting integrity. This study aims to examine Chinese accountants' ethical decision making based on Ajzen's (1991) theory of planned behavior. This paper examines Chinese accountants' ethical decision making and the factors influencing on their ethical decision making. It is found that only 60% of Chinese sample accountants are more likely to make an ethical decision. Attitudes and subjective norms were found to have a positive impact on Chinese accountants' ethical decision making. The influence of perceived behavior control on ethical decision making depends on the situation of accoumting dilemma. The findings of this suggest that more emphasis on the education of Chinese accountants' ethical decision making is very important, such as how to be more sensitive to ethics issues and have better understanding of ethical norms and principles. Furthermore, building up a ethical climate and corporate ethical values in organizations is also important for improving Chinese accountants' ethical decision making.