Application of Thorn’s Comprehensive Model of Moral Decision-Making in the Education of Accounting Professional Judgment in the Information Environment

  • Yanhong WuEmail author
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 1147)


The development of computer informatization has caused profound and comprehensive changes in traditional accounting, affecting all aspects of accounting theory, accounting methods, accounting procedures, and accounting management models and systems. Therefore, a systematic and in-depth study of accounting professional judgment ability, accounting professional ethics, and accounting culture under the information environment has a profound impact and significance on the development of the accounting industry itself and the healthy development of China’s market economy. This article starts with the three factors of accounting professional judgment ability, accounting professional ethics, and accounting culture under the information environment. Based on the analysis of the accounting professional judgment ability, accounting professional ethics, and accounting culture connotation and hierarchical relationship in the information environment, first of all The qualitative analysis of the influence mechanism of accounting professional judgment ability, accounting professional ethics and accounting culture on the disclosure of accounting information. Secondly, a quantitative analysis of the impact of accounting professional judgment ability, accounting professional ethics, and accounting culture on the disclosure of accounting information in an information environment is made. By setting research hypotheses, selecting relevant variables, and constructing mathematical models, the accounting professional judgment ability and accounting profession are analyzed. The three major environmental factors, morality and accounting culture, have a detailed research on the impact of the quality of accounting information disclosure. Finally, the flexible constraint mechanism of accounting professional ethics and accounting culture is put on equal emphasis with the rigid management of accounting professional judgment, and the overall improvement of corporate accounting information disclosure The effectiveness of promoting the better development of accounting.


Computer information Thorne moral model Accounting professional judgment Accounting professional ethics Influencing factors 



This work was supported by Innovation and Strengthening School Project: Practical Research on Improving Professional Judgment Ability of Accounting Majors (Project No.: CJ19CXQX022); College Students Innovation and Entrepreneurship Project: Research on Innovation and Entrepreneurship Development Mechanism of College Students under the Background of Internet Big Data (Project No.: CJQC2019005).


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© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.Guangdong Ocean University Cunjin CollegeZhanjiangChina

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