采用自編的會計專業人員職業道德行為傾向投射測驗,包括對自我的社會后果、對自己身體和物質利益的后果、對自己的心理后果和對他人的后果四種情境,考察后果形式、后果表述、會計專業大學生的年級和性別、會計專業人員有無工作經歷和資格認證水平與會計職業道德行為傾向的關系。結果發現:給出不利后果和有利不利后果均給出兩種后果形式在會計專業人員的職業道德行為傾向上差異不顯著;會計專業人員在涉及對自我身體和物質利益后果以及對他人的后果上選擇違反會計職業道德規范者較多,其次是對自我社會方面的后果,最少的是對自己的心理后果;低年級男生從自己身體和物質利益的后果考慮傾向于違反會計職業道德的人數高于女生,其他三個方面年級和性別差異不顯著;會計從業人員從自己身體和物質利益后果以及他人后果考慮道德判斷標準比在校生寬松,且不受會計資格認證水平的影響。

A self-designed moral reasoning scale was constructed and used to evaluate whether the consequences of form,the consequences of expressions, accounting students’ grade and sex, working experience and professional level influences moral reasoning. The four conditions included in this scale were the social consequences of self, the consequence of materi-al interests and physiological benefits, the consequences of mental benefits, and the consequences on other people. The results show that the consequence of reasoning did not influence the moral tendency of accounting students and accountants. If participants tended to break the rule of accounting, they mostly considered material benefits for themselves and other persons, then the social benefits, the least considered was the mental benefits for themselves. The number of male in junior grades who considered heavily on the consequences of themselves and material interests was larger than females. Accountants professionals, both on high and low professional level, who considered the physiological consequences of themselves and material interest of themselves and the other people has a looser standard on moral reasoning thinking than accounting students.