회계윤리의 인식에 관한 연구

A Study of Recognition of Accounting Ethics

본 연구는 회계윤리의 인식을 제고시켜서 수준 높은 회계윤리를 유지하게 하기 위하여, 회계윤리의 인식을 제고시키기 위한 방법으로 회계윤리교육을 실시하여 교육의 효과를 분석하고자 레이덴바하(E. Reidenbach)와 로빈(D. Robin)이 개발한 의사결정에 있어서 의무론, 정의론, 공리주의, 이기주의, 상대주의의 5 가지 윤리척도를 수정하여 사용하였다. 조사대상은 경영학을 전공하고 있는 대학생들로 하여 기업윤리와 회계윤리에 관한 교육을 실시하지 않고 설문에 응답한 집단 87명과 기업윤리와 회계윤리의 배경과 필요성, 기업윤리의 기초이론, 회계윤리의 실제, 회계윤리의 실천효과 등에 관하여 교육을 실시한 후 설문에 응답한 86명을 대상으로 하였다.

When does implement and doesn't implement the education of accounting ethics and business ethics, the recognitive response and interpretation of accounting ethics to the standard of business ethics are as follows. 1. When does implement and doesn't implement the education of accounting ethics and business ethics, the justice theory scale of both are the highest. It means the fairness is recognized as the highest value. Also, the deontology scale of both are the lowest. It means that new ages dislike restrict and duty. 2. When does implement and doesn't implement the education of accounting ethics and business ethics, the utilitarianism scale of both are second higher. It means the interest of a number of people is recognized as an ethical action, also the egoism scale of both are second lower. It disproves former. 3. When does implement and doesn't implement the education of accounting ethics and business ethics, the average of egoism scale is different. It is the effect of education of accounting ethics and business ethics. 4. The above results show that the education of accounting ethics and business ethics has an influence on the recognition of accounting ethics and is effectively used to improve the recognition of accounting ethics.