The relationship between accounting professional judgment ability and moral philosophy: Obedience pressure, self-interest motivation and professional commitment as moderating variables

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Project Title: The relationship between accounting professional judgment ability and moral philosophy: Obedience pressure, self-interest motivation and professional commitment as moderating variables
Author: Mr. Yuxiao Zheng
Advisor: Associate Professor Dr.Chao Qiu
Degree: Master of Business Administration
Major: Business Administration
Faculty: Graduate Schools
Academic year: 2018

Citation

Yuxiao, Zheng. (2018). The relationship between accounting professional judgment ability and moral philosophy: Obedience pressure, self-interest motivation and professional commitment as moderating variables. (Independent study, Master of Business Administration). Bangkok: Siam University.


Abstract

The purpose of this research was to examine the relationships between ethical orientation and accounting judgement intention and discuss the impact of discrepancy among obedience pressure, and self-interest motivation and professional commitment as moderating variables. This research applied questionnaire survey to collect data, test hypotheses and sample on the accountants. The research probes the relationship between ethical orientation and accounting judgement by correlation coefficient and test the impact of ethical orientation, obedience pressure, and self-interest motivation and professional commitment on accounting judgment intention by regression analysis.

 

Keywords: accounting professional judgment, obedience pressure, self-interest motivation.


The relationship between accounting professional judgment ability and moral philosophy: Obedience pressure, self-interest motivation and professional commitment as moderating variables

International Master in Business Administration (IMBA), Siam University, Bangkok, Thailand

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