A Study on Development of System for Accounting Ethics Realizing Digital Case Study

最近发生的一起企业丑闻事件，就是由于不遵守法律和商业道德（会计道德）而引起的。如何对学生和会计从业人员进行教育和研究是一个课题，学生和从业人员在遇到道德问题和违反法律的事情时，必须通过日常的学习和训练，形成一套行为准则，并对各企业最近违反商业道德的案例，验证什么是不道德的行为，这是一个疑问。本研究的目的是说，将建立一个系统，该系统使用的情况下，可以总是做，如果很难花时间和做它的每一天。在它准备的情况下，并亲自评分后，一个指导员问它的问题是否是行为，这是不道德的网络在每一个案件，本课题组有引其于学生群体讨论的会计伦理研究体系。通过教师讲解，学生了解伦理学问题，并通过原型制作、学生实际学习和问卷调查，验证学习效果。一个原型是一个系统，它回答了十个问题的情况下。然后，一个问题组成的聊天系统，它是单调的，一个学习效果似乎没有出现与案件的问题和学习系统，它只回答了很多。教师使用聊天系统提出疑问，在网上进行辩论。通过对各小组的训练，认为不符合伦理的问题和违反法令的事例，建立行为事例。在各种学术会议上公布研究结果，深化辩论，准备更好的原型。

A recent enterprise disgraceful affair case happens from not observing law and business ethics (accounting ethics). It is a subject how to do education and research to the student and the account business being engaged person.Students and business persons must develop a code of conduct by daily learning and the training when they come across an ethical problem and the matter that they violate a statute.It is verified what is the act which isn't ethical about the case that it violates recent business ethics in each enterprise, it is a doubt. It is the purpose of this research to say that the system which used the case which could be always done if it is difficult to take time and to do it every day will be built.After it prepares for the case and is graded personally, an instructor asks it the matter whether is the act which isn't ethical on the net in each case, and this research group has the account ethics research system which draws it discussed in the student group. An instructor gives a commentary, and a student learns about the ethical problem.A learning effect could be confirmed when a prototype was built and it actually had a student learn and questionnaire investigation was done. A prototype is the system that it answers ten questions of cases. Then, one question consists of the chat system.It is monotonous, and a learning effect doesn't seem to appear with the question of the case and the learningsystem which it only answers very much. An instructor raises a doubt point by using a chat system, and it is argument on the net.The problem which isn't ethical, and a statute violation case are thought to establish a case of behavior by the training of every group.The result of this research is announced in the various academic meetings, and argument is deepened, and a better prototype is thought to be prepared.