A Study on the Impact of Accounting Professional Ethics Education on Students' Professional Judgment Ability

Abstract

In the complex ethical environment faced by the modern accounting profession, professional judgment ability is highly dependent on the integration of professional expertise and ethical literacy. This study focuses on the mechanism by which accounting professional ethics education influences students' professional judgment ability. Through theoretical interpretation, it clarifies the interactive relationship of "reflective equilibrium" between the two, and further analyzes the internal mechanisms of educational impact. These mechanisms include the priming effect of ethical awareness, the framing and shaping role of norm internalization, and the moderating path of analyzing value conflicts. Based on this analysis, a systematic educational design framework is constructed. This framework centers on ethical reasoning, integrates scenario simulation and reflective discussion, and is supplemented by phased evaluation and feedback. It aims to provide a theoretical reference for optimizing the cultivation of judgment competency in accounting professionals.