Accountant’s Ethical Decision-making:Based On Interal Control And Cognitive Moral Development

Accountants are important participants in accounting behavior. Their duty is to keep right professional judgment, and to provide a true and reliable financial report. However, accountants are employed by enterprises,and they must complete the financial work in accordance with the requirements of the enterprise, and often are required to make false account. Therefore, the conflict between accounting trust and corporate responsibility has become an decision dilemma in the life of accountants.This conflict has become an important reason for accounting fraud.As part of the accounting policies and accounting standards are not clear,and accounting professional judgment is subjective, therefore,accountants subjective decision-making ability become the key influencing factors of the behavior of the accountants and the quality of accounting information. If the accountants don’t have good ability of ethical decision-making, may induce non-ethical accounting behavior, and then cause serious economic consequence.Based on this, we use scene scale and internal control effectiveness evaluation questionnaire, and surveyed some chief financial officer, chief accountant, financial managers, supervisors, accounting, accountants, financial analysts, cashier and internal auditors or some other accounting practitioners of some enterprises. We measured their level of ethical perception, ethical judgment, behavioral intention, cognitive moral development and the effectiveness of the internal control. Then, we use descriptive statistics, factor analysis, correlation analysis, regression analysis and Sobel test to study the effectiveness of internal control and the moral cognitive development of accounting practitioners how to affect the accounting ethical decisions, and try to build a system of optimization of ethical decisions.Finally,we received 162 valid questionnaires.After statistics and empirical analysis, we found that currently the ability of ethical decision-making of the accountants of our country is low, cognitive moral development level is not high,the effectiveness of internal control should be improved. Effectiveness of internal control have a significant positive influence to accounting personnel’s cognitive moral development level and ethical decision-making process,and the accounting ethics decision-making process is positive related to the level of cognitive moral development,and the level of cognitive moral development have mediation effect. Above results reveals the internal and external causes of the accounting ethical decision-making,and so we can improve the level of accounting ethical decisions from the operational effectiveness of internal control and the cognitive moral development of accountants.