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The Impact of University Accounting Professional Moral Course Intervention on Students' Moral Cognition

Li Ling Yang
Economics and Management College, Zhaoqing University, Zhaoqing City, China

Abstract—The purpose of this paper is to analyze the influence of accounting professional moral course intervention on students' moral attitude, moral judgment and moral decision. The questionnaires survey was conducted among 266 students from Zhaoqing University, China. We divided the students into two groups. The results show that there is no significant difference in moral attitude between students who participate in the course and students who do not participate, but there is a significant difference between moral judgment and moral decision. Thus, we expect to be involved through intensive the accounting professional moral course will affect the students to become moral leaders in the future. 
 
Index Terms—accounting professional moral course, moral cognition, moral judgment, moral decision

Cite: Li Ling Yang, "The Impact of University Accounting Professional Moral Course Intervention on Students' Moral Cognition," International Journal of Learning and Teaching, Vol. 7, No. 4, pp. 248-251, December 2021. doi: 10.18178/ijlt.7.4.248-251

Copyright © 2021 by the authors. This is an open access article distributed under the Creative Commons Attribution License (CC BY-NC-ND 4.0), which permits use, distribution and reproduction in any medium, provided that the article is properly cited, the use is non-commercial and no modifications or adaptations are made.

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