Study on the Influence Mechanism and Function of Accounting Environment on Accountants’ Professional Ethics Education
Year: 2018 Vol: 18 Number: 5
The normal operation of the capital market is inseparable from the high-quality accounting information; accountants’ professional ethics education behavior has impacted some investors’ confidence in the capital market. The higher pressure, supervision and ethical development level have always influenced the accounting practice. This paper studies the accountants’ professional ethics from the angle of accounting environment, and puts forward some measures to improve the accountants’ professional ethics. The results show that the work environment factors such as superior pressure and supervision are taken into account when the accountants make the decision of ethics education behavior. The experimental results show that the ethics strength has little influence on the professional ethics intention of the accountants, but the interaction among the superior pressure, the supervision and the level of ethical development affects the occurrence of the intention of accountants’ professional ethics. The research in this paper provides the experimental and theoretical basis for the study of accountants’ professional ethics.