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

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.