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《Studies of Psychology and Behavior》 2017-02
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The Scale Development and Investigation of the Moral Tendency for Accounting Students and Accountants

Yin Guoen;Su Juan;Yu Mulan;Liu Haiyan;Academy of psychology and behavior, Tianjin normal university;Institute of Mathematics and Statistics, Inner Mongolia University of Finance and Economics;People' Bank of China Tianjin Branch;Department of Military Educational Training, Aviation university of Air Force;  
A self-designed moral reasoning scale was constructed and used to evaluate whether the consequences of form,the consequences of expressions, accounting students' grade and sex, working experience and professional level influences moral reasoning. The four conditions included in this scale were the social consequences of self, the consequence of materi-al interests and physiological benefits, the consequences of mental benefits, and the consequences on other people. The results show that the consequence of reasoning did not influence the moral tendency of accounting students and accountants. If participants tended to break the rule of accounting, they mostly considered material benefits for themselves and other persons, then the social benefits, the least considered was the mental benefits for themselves. The number of male in junior grades who considered heavily on the consequences of themselves and material interests was larger than females. Accountants professionals, both on high and low professional level, who considered the physiological consequences of themselves and material interest of themselves and the other people has a looser standard on moral reasoning thinking than accounting students.
【Fund】: 内蒙古自治区高等学校人文社会科学项目(NJSY16138)
【CateGory Index】: B848.4
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【Citations】
Chinese Journal Full-text Database 3 Hits
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【Co-citations】
Chinese Journal Full-text Database 7 Hits
1 YANG Linchuan;MA Hongyu;JIANG Hai;LIANG Juan;QI Ling;Key Laboratory of Adolescent Cyberpsychology and Behavior (CCNU), Ministry of Education and School of Psychology, Central China Normal University;Research Institute of Higher Education, China Three Gorges university;Party School of CPC Wuhan Committee;;When do procedural justice and outcome justice interact to influence legitimacy of authorities? The moderating effect of social class[J];心理学报;2017-07
2 Yin Guoen;Su Juan;Yu Mulan;Liu Haiyan;Academy of psychology and behavior, Tianjin normal university;Institute of Mathematics and Statistics, Inner Mongolia University of Finance and Economics;People' Bank of China Tianjin Branch;Department of Military Educational Training, Aviation university of Air Force;;The Scale Development and Investigation of the Moral Tendency for Accounting Students and Accountants[J];心理与行为研究;2017-02
3 CHEN Huan;BI Sheng;PANG Jun;School of Business,Renmin University of China;;The effect of power on consumers' nostalgia preferences[J];心理学报;2016-12
4 WANG Sheng-nan;LI Xiao-ping;School of Psychology,Nanjing Normal University;;The Effect of the Empathy and Power on People's Moral Thinking[J];应用心理学;2016-03
5 LAI Jian-quan;School of Education Science,Neijiang Normal University;;The Differences between Processing Methods and Damage Types in Moral Judgment[J];内江师范学院学报;2016-04
6 ZHENG Hong-ming;SHI Wen-bin;School of Economics & Management,Southwest Jiaotong University;;The Influence of Consumer Personality on Promotion Preferences and Promotional Reaction[J];人类工效学;2016-02
7 DING Fengqin;NA Wen;School of Educational,Ningxia University;School of Xinhua,Ningxia University;;Effect of Empathy on College Students' Charitable Donation in Real Acute Disease Situation: Moderated Mediating Effect[J];心理发展与教育;2015-06
【Secondary Citations】
Chinese Journal Full-text Database 1 Hits
1 LI Xiao-Ping 1 ; YANG Sheng-Yu 1 ; LI Meng-Yao 2 ( 1 School of Psychology, Nanjing Normal University, Nanjing 210097, China) ( 2 Department of Psychology, Bard College, Annandale-on-Hudson 12504, USA);The Effects of Authoritarian Personality and Power on Moral Thinking[J];心理学报;2012-07
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