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

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 highquality accounting talents.