会计职业道德教育的内涵分析与模型研究

The Intension Analysis and Model Research on Ethics Education in Accounting

本文通过介绍和应用桑恩道德决策综合模型,来论述会计职业道德发展和品行问题。道德发展由反应灵敏度和习惯性推理组成;品行包括两个因素:道德动机和道德特征。最后提出了会计职业道德教育进一步研究的方向。

This paper expounds and utilizes Thorne's Integrated Model of Ethical Decision Making,analyses moral development and virtue.The moral development,which consists of sensitivity and prescriptive reasoning;virtue consists of ethical motivation and ethical behavior.The author finally puts forward some research topics of ethics education in accounting.