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A Comparative Study of the Moral Reasoning Ability of Accounting Students

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DOI: 10.23977/ETIS2020008


Yang Zhang

Corresponding Author

Yang Zhang


With an increasingly complex business environment in recent years, accountants have to face more and more complicated and frequently appearing ethical dilemmas. They need to make more professional ethics judgments. The ethics of accountants has become the important sector of accounting profession and the higher education. In particular, accounting students as the backbone of the accounting profession, its moral reasoning ability is of utmost importance, and the public has a higher psychological expectation of accountant moral reasoning. Based on previous research findings, this article aims to further develop theoretical research and analysis of ethical reasoning capabilities, and to quantify them, and develop accounting statements based on the Defining Issue Test (DIT). The ADIT (Accounting Defining Issues Test), a quantitative measurement method for the moral reasoning ability of our country’s accounting students, is aimed at the students who are majoring in accounting majors in the second year and third year of a college. Through experiments and questionnaires, we compare and analyze the measurement results of the two. Under the same conditions, the P score of ADIT is higher than that measured by DIT. ADIT measures the moral reasoning ability of accounting students more specifically. Later we will devote to analyze and compare them deeply, so as to provide suggestions with stronger reference significance and propose what will do in the future.


Accounting student; Defining Issues Test; Moral reasoning ability; Accounting situation

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