ECRP and integrated ethics education’s effect on Chinese accounting students’ ethical level

Abstract

The aim of this research is to investigate the effects of ethics education component and ethical decision-making framework on the Chinese accounting students’ ethical sensitivity and judgment. This research adopts mixed method in order to make use of both quantitative data and qualitative data (Martinov-Bennie and Mladenovic 2015). In addition, this research also uses t-test, Mann-Whitney U and Wilcoxon signed rank test to reveal the relationship among the variables. Based on the evaluation of 201 Chinese accounting students, this research finds the ethical decision-making framework does not have effect on Chinese accounting students’ ethical sensitivity and judgment. In contrast, the unexpected results show that Chinese accounting ethics education classes have a negative effect on Chinese accounting students’ ethical sensitivity and judgment. These results contribute to appeal to the attention of academic society to improving the efficiency and effectiveness of Chinese accounting ethics education.