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研究生:劉益榮
研究生(外文):Yi-Rung, Liou
論文名稱:商學學生個人價值觀與道德判斷及其關聯性之探討
論文名稱(外文):A Study on the Relation between Personal Values and Moral Judgment of Business Students
指導教授:王光華王光華引用關係
指導教授(外文):Kuang-Hua,Wang
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計與財稅研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2001
畢業學年度:89
語文別:中文
論文頁數:68
中文關鍵詞:價值觀道德判斷
外文關鍵詞:ValuesMoral Judgment
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隨著經濟不斷的成長及資訊科技的日新月異,企業組織結構及其經營的規模與型態產生了極大的變化;再者,政府諸多法令的解禁及社會責任意識的強調,企業對社會的影響亦逐漸增加。然而,企業一連串的白領階級舞弊與不法的經濟犯罪對社會所帶來的負面影響,使得企業倫理與道德逐漸成為社會大眾所關注的焦點。本研究係針對我國商科學生在不同主修、不同性別及不同就讀年級之背景下,探討其所依循之價值觀(價值類型)及道德判斷之差異,並進一步探討商科學生所依循之價值類型與道德判斷間之關聯性。
本研究以逢甲大學、東海大學及靜宜大學共計421位會計系學生及350位企管系學生為對象,進行個人價值觀及道德判斷之差異影響分析。得到結論:一、整體而言,本研究中受測之商學學生認為其生活中最重要的三項價值觀為家庭安全、健康及真實的友誼,最不重要的三項價值觀則為認命、社會權勢及遠離世俗瑣事。二、在個人價值觀及價值類型方面:在56項個人價值觀及10大類價值類型中,1.會計系與企管系學生之間有23項價值觀及7類價值類型存在顯著差異;2.男生與女生之間有14項價值觀及3類價值類型存在顯著差異;3.在年級之間共有18項價值觀及4類價值類型存在顯著差異。三、在道德判斷方面:1.會計系學生較企管系學生具道德感;2.女生較男生具道德感;3.商學學生的道德水準並不因其所就讀年級增加而提昇;4.在衡量自己及同僚是否會去執行情境中的行動時,受相對論的影響最大,即道德認知的依據主要是以相對於每一個個體的標準為對錯,而在衡量情境中行為是否符合職業道德時,則是受正義論的影響最大,即判斷標準是著重於行動之合理合法。四、價值類型與道德判斷之關聯性方面:重視善良行為取向、遵奉社會標準取向、安穩性取向及普遍性取向之價值類型的商學學生最具道德感,而重視權力取向價值類型的商學學生則較不具道德感。
Recently, professional ethics and business ethics have become important issues with the increasingly complex and competitive business environment. Researchers have pointed out that personal values influence ethical behavior as well as managerial and corporate strategy decisions. This study attempts to investigate business students’ attitudes toward values and ethics. It also examines whether business education in the university improves the ethical attitudes and perceptions of individuals. Students who are majoring in accounting and business administration at Feng Chia, TungHai and Providence University are the subjects of this research.
The survey questionnaire utilized in the study involves two categories of measurements - personal values and ethical perceptions. The results are analyzed by academic major, gender and academic classification to determine (i) whether the personal values and the moral judgment differ across various groups of business students and (ii) whether there is a relation between personal values and moral judgment of business students. The main findings from this study are as follow:
1. Respondents in this study rated Family Security, Healthy and True Friendship as the three most important values in their lives. The three lowest-rated values were Accepting Portion in Life, Social Power and Detachment.
2. There are significant differences between accounting and business administration majors for 23 of the 56 values and 7 of the 10 value types. Significant differences exist between responses of females and males for 14 of the 56 values and 3 of the 10 value types. There are significant differences among the grades for 18 of the 56 values and 4 of the 10 value types.
3. In general, the accounting students are more moral than the administration students and Females are more moral than males. However, the business students’ moral development does not grow up with the grades. The Relativism influences the decision of business students for the action in the vignette. The Justice influences the question whether the action in the vignette is ethical.
4. Students who attach importance to value types of Benevolence, Conformity, Security and Universal are more moral, while students who attach importance to the value type of Power are less moral.
摘 要
第一章 緒論 1
第一節 研究動機 1 第二節 研究目的 1
第三節 研究對象與範圍 2
第四節 研究流程及全文架構 2
第二章 相關理論與文獻探討 4
第一節 個人價值觀 4
第二節 道德判斷之探討 9 第三節 個人價值觀與道德判斷的關係 15
第三章 研究方法 17
第一節 資料蒐集程序及問卷回收情形 17
第二節 研究假說 18 第三節 問卷設計 20
第四節 分析方法 22
第四章 研究結果 24
第一節 信度分析 24 第二節 個人價值觀分析 24 第三節 個人道德判斷分析 43 第四節 價值類型與道德判斷之相關性分析 48
第五章 結論與建議 55
第一節 結論 55 第二節 建議 57 第三節 研究限制 57
參考文獻           59
附錄 63
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