Author(s)

Mao Ni

Corresponding Author

Mao Ni

ABSTRACT

When accountant ethics is concerned, people will also pay attention to the impact of accounting practice on accounting ethics. Then, it is a question worthy of in-depth study that weather accounting students' accounting practice can improve their professional ethics reasoning ability or not. This paper tracks the level of moral reasoning ability changes of accounting students from university in Nanjing before and after the accounting practice to explore the effect of accounting ability by using the Accounting DIT. The study found that accounting practice helps to improve the accounting professional ethics reasoning ability of accounting students, but there is still a gap between the impact of accounting practice education on the moral reasoning ability of accounting students and accounting students’ participation in accounting work.

KEYWORDS

Accounting Practice, Accounting Professional Moral Reasoning Ability, Accounting Defining Issue Tests