An Empirical Research on the Moral Education Influences on the Abilities of Recognizing Moral Issues

摘要：

The academia domestic and abroad has been caring that whether moral education can improve students moral decision,and in vestigating the methods of moral education.In China,much research has explored the current situation of professional moral education in the area of accounting major.It is shown that the accounting moral education is ig nored,compared with the basic knowledge and skills.This paper will make a comparative experiment of professional moral education in the au diting course of accounting major,to find the influences of moral educa tion on the abilities to recognize moral issues,the first stage in the moral decision model.It is found that,to a high extent,moral education im proves the students abilities to recognize moral issues.Additionally,the methods of case study and discussions are more effective than the intro duction of professional moral standards only.

关键词： Moral decision model Recognize moral issues Moral sensitivity Moral intensity

作者: Li Lu Wu Qiong

作者单位: School of Accounting,Zhongnan University of Economies and Law

会议类型: 国际会议

会议名称: 2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 536-551

在线出版日期: 2008-10-31（万方平台首次上网日期，不代表论文的发表时间）