Proceedings of the 1st International Conference on Education: Current Issues and Digital Technologies (ICECIDT 2021)

Research on the Teaching Performance of Incorporating Ethics and Moral Values in Higher Accounting Education

An Empirical Study on an Accounting Practice Course

Authors
Shanshan Yang, Tingwei Lu, Dongping Li, Lin Li
Corresponding Author
Tingwei Lu
Available Online 1 June 2021.
DOI
10.2991/assehr.k.210527.030How to use a DOI?
Keywords
Professional curriculum, Higher education, Moral education, Accounting practice
Abstract

Higher accounting education should focus on not only professional knowledge, but also the guidance and shaping of virtues and morality. The course object of this article is the accounting practical course. The students are from a city university in southwestern China. The authors first adopt the empirical research method to investigate the relationship between moral education and college students’ learning ability. The results show that the students that have received professional and high-quality moral education perform better in accounting practice courses. The questionnaire survey method is then used to explore what specific ethical and moral contents are recognized and preferred by students. The survey presents that five aspects of moral education with rich connotations in accounting class, i.e. professional ethics, compliance awareness, team spirits, lifelong learning attitude, and self-worth realization, are strongly welcomed by respondents. This paper makes a practical exploration of constructing the teaching reform of ethics and moral values in higher accounting education, which reveals that embedding ethical education in higher accounting professional curriculum helps to cultivate high-quality accounting talents.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Education: Current Issues and Digital Technologies (ICECIDT 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
1 June 2021
ISBN
978-94-6239-386-8
ISSN
2352-5398
DOI
10.2991/assehr.k.210527.030How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Shanshan Yang
AU  - Tingwei Lu
AU  - Dongping Li
AU  - Lin Li
PY  - 2021
DA  - 2021/06/01
TI  - Research on the Teaching Performance of Incorporating Ethics and Moral Values in Higher Accounting Education
BT  - Proceedings of the 1st International Conference on Education: Current Issues and Digital Technologies (ICECIDT 2021)
PB  - Atlantis Press
SP  - 152
EP  - 159
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210527.030
DO  - 10.2991/assehr.k.210527.030
ID  - Yang2021
ER  -