From Moral Dilemma Identification to Ethical Judgment Cultivation: A Teaching Reform Study of the Financial Shared Services Course
As intelligent financial sharing platforms enter university classrooms, teachers and students often regard them as “neutral tools,” overlooking the embedded ethical risks. This study focuses on the undergraduate course “Financial Shared Services” and identifies four types of moral risks in teaching: the dilemma of “who is sacrificed” in automated expense reimbursement reviews, the implicit corporate bias within credit scoring systems, conflicts between rigid institutional rules and exceptional circumstances, and tensions between obedience to authority and compliance with institutional norms. Drawing on consequentialism, deontology, and virtue ethics, the study analyzes these risks and proposes actionable recommendations, including algorithm transparency mechanisms, rule-guarded audit processes, virtue-based human-machine interface design, and an integrated accountability traceability system. The findings argue that technical training alone is insufficient; cultivating ethical judgment must become a core goal of curriculum reform. This approach helps students develop prudent, fair, and responsible professional character while mastering intelligent financial tools, thereby responding to the emerging ethical demands of the intelligent accounting era.
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