摘要本文的主要研究目的是以道德推理能力为切入口，通过设计测评会计专业学生道德推理能力的量表为工具，研究实践活动对会计学生道德推理能力的影响。首先从理论上分析了道德推理、道德推理能力测评，对前人的研究成果进行总结归纳，为之后的实证分析奠定了研究基础。其次，以确定问题测试（DIT）为基础，采用会计情境开发出适用于会计学生的道德水平测试量表。然后，对我校83位2011级会计专业学生发放问卷调查。进行实证研究的数据收集、统计和分析，对实践活动与会计学生的道德推理水平之间的关系进行具体研究和探讨，得出结论：特定的实践活动有助于提高会计学生的道德推理能力。最后，将理论与实践相结合，从实践活动的角度出发，提出有实际参考意义的建议和举措，达到改善会计专业教育、提高会计学生道德推理水平的目的。25520
关键词 会计学生 道德推理能力 实践活动 ADIT
毕业论文外文摘要
Title Influence Research of Practical Training on the Moral Reasoning Ability of Accounting Students
Abstract
The main purpose of this paper is researching the influence of practical training on the moral reasoning ability of accounting students, on the basis of designing special evaluation tool. Firstly, analyse moral reasoning and moral reasoning assessment in theory and summarize previous literature which lays the foundation of empirical research in the subsequent steps. Secondly, develop a moral reasoning ability evaluation tool applying to accounting students on the basis of Defining Issue Tests. Thirdly, 83 accounting students from Nanjing University of Science and Technology participated in this longitudinal study including two points of data collection, statistics and analysis. After illustrating the relationship between moral reasoning ability and accounting students, draw a conclusion: specific practical training contributes significantly to the accounting students’ moral reasoning ability. Finally, put forward suggestions about accounting education from the perspective of practical training combining theory and practice to improve accounting professional education and promote moral reasoning ability of accounting students.
Keywords Accounting students moral reasoning ability practical training ADIT
目 次
1 绪论 1
1.1 研究背景 1
1.2 研究问题 1
1.3 研究意义 2
1.4 研究方法 2
2 概念界定与文献综述 3
2.1 道德推理的相关概念界定 3
2.2 实践活动与会计学生道德推理能力的相关文献综述 5
2.3 会计学生道德推理能力测量方法的文献综述 7
3 基于会计情境的确定问题测试量表（ADIT）的编制 11
3.1 对原DIT的解构 11
3.2 会计情境的选择标准 11
3.3 每个会计情境下的测试问题的编制 12
3.4 测试表形成的具体步骤 12
3.5 量表信度和效度检验 13
4 实验研究 17
4.1 样本和测试方法 17
4.2 问卷得分统计及分析 19
5 培养建议和未来展望 27 实践活动对会计学生道德推理能力的影响研究:http://www.751com.cn/kuaiji/lunwen_19350.html