臺灣博碩士論文加值系統

本研究主要探討道德決策模型中會計人員道德信念、道德意圖與內疚三者之間的關聯性。近年來世界各地的財務舞弊不斷發生，許多道德以及法律的問題逐漸浮上檯面，而有關於會計人員的道德操守問題也逐漸受到重視，讓各界對會計專業道德投入高度之關注，有鑒於此，本研究使用結構方程模式檢視會計人員道德意識的偏向對不道德的會計行為判斷的影響，並討論內疚是否為中介因素加以干擾之。研究結果發現，會計人員的道德信念對於道德意圖有正向影響，對於內疚也有正向的影響，在營運操作內疚為部分中介變數；但是在會計操作內疚則為完全中介變數。另外比較學生和從業人員間的差異，發現兩個群體在營運操作和會計操作間具有不同的效果，學生僅在會計操作會產生內疚，而從業人員在營運操作和會計操作皆會產生內疚。

The purpose of this research is to probe the relationships among accountant ethical beliefs, ethical intention and guilt with the decision model. In the economic transition from planned economy to socialist economy, many ethical and legal issues have emerged. In view of this, this study uses structural equation modeling to investigate the effects of accountant ethical ideology priorities on the judgment of unethical accounting and auditing practices. Moreover, this research also examines the mediator of guilt. The empirical results find that guilt is significant mediators of the relationship between ethical beliefs and ethical intention. The guilt has a effect for partial mediating in operating manipulations, but it has effect of full mediating in accounting manipulations. Comparing the difference between students and practitioners, we find that students feell with guilt in accounting manipulations, but practitioners feel with guilt both in operating manipulations and accounting manipulations.

第一章　緒論.......................................................1
第一節　研究動機與背景..........................................1
第二節　研究目的................................................3
第三節　研究流程與論文架構......................................4
第二章　文獻探討與回顧.............................................6
第一節　道德意識與道德決策......................................6
第二節　內疚....................................................9
第三節　盈餘管理...............................................12
第四節　道德決策模型與內疚之關係...............................15
第三章　研究方法..................................................17
第一節　研究架構與研究假說.....................................17
第二節　問卷設計...............................................20
第三節　研究對象資料...........................................24
第四節　統計方法...............................................27
第五節　信度與效度分析.........................................29
第四章 實證結果與討論............................................40
第一節 敘述性統計資料.........................................40
第二節 人口統計變項對道德意圖之變異數分析.....................42
第三節 迴歸分析與結構方程式分析...............................43
第五章 結論與建議................................................56
第一節 研究結果...............................................56
第二節 管理意涵...............................................58
第三節 研究貢獻...............................................60
第四節 研究建議與限制.........................................61
參考文獻..........................................................62
附錄：問卷內容....................................................71

表目錄

表2-1：道德意識分類表…………………………………………………….……..8
表2-2：情感分類表………………………………………………………….……10
表3-1：盈餘管理情境分類………………………………………………….……20
表3-2：有效樣本基本資料(學生) ………………………………………………25
表3-3：有效樣本基本資料(從業人員) …………………………………………26
表3-4：結構方程模式之整體適合指標…………………………………….……28
表3-5：內疚與道德意識Cronbach’s α數值………………………………..……29
表3-6：學生之道德意識與內疚標準化路徑係數(情境一) ……………………31
表3-7：學生之道德意識與內疚標準化路徑係數(情境二) ……………………32
表3-8：學生之道德意識與內疚標準化路徑係數(情境三) ……………………33
表3-9：學生之道德意識與內疚標準化路徑係數(情境四) ……………………34
表3-10：從業人員之道德意識與內疚標準化路徑係數（情境一）…………...35
表3-11：從業人員之道德意識與內疚標準化路徑係數（情境二）…………...36
表3-12：從業人員之道德意識與內疚標準化路徑係數（情境三）…………...37
表3-13：從業人員之道德意識與內疚標準化路徑係數（情境四）…………...38
表3-14：道德意識區別效度分析……..…………………………………….……39
表4-1：道德意識之平均數與標準差………………....…………………….……41
表4-2：內疚之平均數與標準差…………………………………………….……41
表4-3：道德信念與道德意圖之平均數與標準差………………………….……42
表4-4：迴歸分析(情境一)………………..………………………………………48
表4-5：迴歸分析(情境二)…………………………………….…………….……49
表4-6：迴歸分析(情境三)………...………………………………………….…..49
表4-7：迴歸分析(情境四)……………………………………………………..…50
表4-8：結構方程模型分析情境一…………………………………....…………51
表4-9：結構方程模型分析情境二………….……………………………….…..51
表4-10：結構方程模型分析情境三…..…….……………………………….…..52
表4-11：結構方程模型分析情境四…..…….……………………………….…..52
表4-12：學生vs.從業人員道德判斷…..…...……………………………….…..53
表4-13：研究假說驗證結果彙總表(迴歸分析)…...……………………….…..54
表4-14：研究假說驗證結果彙總表(結構方程模式分析)……...………….…..55

圖目錄

圖1-1：研究方法與程序………………………………………………………….4
圖3-1：研究模型………………………………………………………………...17
圖4-1：情境一結構方程模型圖(學生)………………………………………...43
圖4-2：情境二結構方程模型圖(學生)………………………………………...44
圖4-3：情境三結構方程模型圖(學生)………………………………………...44
圖4-4：情境四結構方程模型圖(學生)…………………………………….…..45
圖4-5：情境一結構方程模型圖(從業人員)…………………………………...45
圖4-6：情境二結構方程模型圖(從業人員)…………………………………...46
圖4-7：情境三結構方程模型圖(從業人員)…………………………………...46
圖4-8：情境四結構方程模型圖(從業人員)……………………………….…..47

一、中文參考文獻
沈維民（民86）。企業之盈餘管理：以「會計方法選用」和「應計項目認列」為例。管理評論，16，11-38。
李儒哲（民90）。我國企業盈餘管理手法之研究。稅務研究月刊，88，1-12。
巫喜瑞、陳皇嘩（民96）。網路交易消費者道德決策研究－道德強度、道德哲學與匿名性之影響。管理學報，24，531-550。
吳明隆(民96)。結構方程模式—AMOS的操作與應用，台北：五南。
林怡彣（民97）。審計人員個人價值觀、道德意識與道德信念關聯性之研究。私立淡江大學會計研究所碩士論文，台北縣。
邱皓政（民91）。量化研究與統計分析。台北：五南。
陳順宇（民96）。結構方程模式:AMOS操作。台北市：心理出版社股份有限公司。
黃芳銘（民96）。結構方程模式：理論與應用。台北：五南。

二、英文參考文獻
Ajzen, I. and Fishbein, M. (2000). Attitudes and the attitude-behavior relation: Reasoned and automatic process’. in W. Stroebe and M. Hewstone (eds. European Review of Psychology (Wiley and Sons, London).
Al-Khatib, F., Vollmers, S. M. and Liu, Y. (2007). Business-to-business negotiating in China: The role of morality. Journal of Business & Industrial Marketing 22(2), 84-96.
Armstrong, M. B. (1987). Moral development and accounting education. Journal of Accounting Education Spring, 27-43.
Babin, B. J., Griffin, M. and Boles, J. S. (2004). Buyer reactions to ethical belief in the retail environment. Journal of Business Research 57. 1155-1163.
Bagozzi, R. P, Dholakia, U. M. and Basuroy, S. (2003). How effortful decisions get enacted: The motivating role of decision processes, desires, and anticipated emotions. Journal of Behavioral Decision Making 16(4), 273-295.
Bagozzi, R. P., & Yi, Y. (1998). On the evaluation of structural equation models.
Journal of the Academy of Marketing Science, 16(1), 74-94.
Barton, J. (2001). Dose the use of financial derivatives affect earnings management decision? The Accounting Review 76, 1-26.
Baumeister, R. F., Stillwell, A. M. and Heatherton, T. F. (1994). Guilt: An interpersonal approach. Psychological Bulletin 115(2), 243-267.
Baumeister, R. F., Stillwell, A. M. and Heatherton, T. F. (1995). Personal narratives about guilt: Role in action control and interpersonal relationship. Basic and Applied Social Psychology (17), 173-198.
Bernardi, R. A., Bean, T. F. and Massey, D. W. (2004). The influence of political ideology on DIT scores: Fact or artifact. Research on Professional Responsibility and Ethics in Accounting 9, 21-48.
Bies, S. (2002). Speech at the national conference on banks and savings institutions, American Institute of Certified Public Accountants, Washington, D. C., November 7.
Bower, G. H. (1981). Mood and memory. American Psychologist 36, 129-148.
Campos, J. J. and Karen C. B. (1985). Toward a new understanding of emotions and their development. In Carroll E. Izard and Jerime Kagan (eds.), Emotions, Cognition, and Behavior. New York, NY: Cambridge University Press, 229-263.
Clikeman, P. M., Geiger, M. A. and O’Connell, B. T. (2001). Student perceptions of earnings management: The effects of national origin gender. Teaching Business Ethics 5, 389-410.
Cohen, J., Pant, L. and Sharp, D. (1995). A validation and extension of a multidimensional ethics scale. Journal of Business Ethics 12, 13-26.
Cole, D., Sirgy, M. J. and Bird M. M. (2000). How do managers make teleological evaluations in ethical dilemmas? Testing part of and extending the Hunt-Vitell model. Journal of Business Ethics 26, 259-269
Connely, S., Helton-Fauth, W. and Munford, M. D. (2004). A managerial in-basket study of the impact of trait emotions on ethical choice. Journal of Business Ehtics 51, 245-267.
Dahl, D. W., Honea, H. and Manchanda, R. V. (2003). The nature of self-reported guilt in consumption contexts. Marketing Letters 14(3), 159-171.
Davidson, W. N., Jiraporn, P., Kim, Y. S. and Nemec, C. (2004). Earnings management following duality-creating successions: Ethnostatistics, impression management, and agency theory. Academy of Management Journal 47(2), 267-275.
Elias, R. Z. (2002). Determinants of earning management ethics among accountants. Journal of Business Ethics 40, 33-45.
Elias, R. Z. (2004). The impact of corporate ethical values on perceptions of earnings management. Managerial Auditing Journal 19, 84-98.
Emerson, T. N. and Conroy, S. J. (2004). Have ethical attitudes change? An intertemporal comparison of the ethical perceptions of college students in 1985 and 2001. Journal of Business Ethics 50(2), 167-176.
Emerson, T. N., Conroy, S. J. and Stanley, C. W. (2007). Ethical attitudes of accountants: Recent evidence from a practitioners’ survey. Journal of Business Ethics 71, 73-87.
Fang, M.-L. (2006). Evaluating ethical decision-Making of individual employees in organizations-An integration framework. Journal of American Academy of Business, Cambridge 8(2), 105-112.
Fischer, M. and Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics 14, 433-444.
Flory, S. M., Phillips, T. J., Reidenbach, E. R. and Robin, D. P. (1993). A reply to ‘a multidimensional analysis of selected ethical issues in accounting. The Accounting Review 68(2), 417-421.
Forsyth, D. R. (1980). A taxonomy of ethical ideologies. Journal of Personality and Social Psychology 39, 175-184.
Forsyth, D. R. (1992). Judging the morality of business practices: The influence of personality moral philosophies. Journal of Business Ethics 11, 461-470.
Gaudine, A. and Thorne, L. (2001). Emotion and ethical decision-making in organization. Journal of Business Ethics 31, 175-187.
Hairs, J. F., Anderson, R. E., Tatham & Black, W. C. (1998). Multivariate Data Analysis, New York: Macmillan.
Healy, P. M. (1985). Effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7, 85-107.
Healy, P. M. and Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13, 365-383.
Hoffman, M. L. (1982). Development of prosocial motivation: Empathy and guilt. In N. Eisenberg (Ed.), The development of prosocial behavior (pp. 281-313). New York: Academic.
Hong, Y. (2001). The practices of business ethics in China: We need a parent. Business Ethics: A European Review 10(2), 87-91.
Hunt S. D. and Vitell, S. J.(1986). A general theory of marketing ethics. Journal of Micromarketing 6, 5-16.
Hunt S. D. and Vitell, S. J.(1993). The general theory of marketing ethics: A retorspective and revision. in N.C. Smith and J. A. Quelch (eds. Ethics in Marketing(Irwin Inc., Homewood).
Jeffrey, C. (1993). Ethical development of accounting students, non-accounting business students, and liberal arts students. Issues in Accounting Education 8(1), 86-96 .
Jones, J., Massey, D. W. and Throne, L. (2003). Auditors’ ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature 22, 45-103.
Jones, S. J. and Ponemon, L. A. (1993). A comment on ‘a multidimensional analysis of selected ethical issues in accounting’. The Accounting Review 68(2), 411-416.
Kaplan. S. E. (2001). Ethically related judgment by observers of earnings management. Journal of Business Ethics 32(4), 285-298.
Kaplan, S. E., McElroy, J. C., Ravenscroft. S. P. and Shrader, C. B. (2007). Moral Judgment and causal attributions: Consequence of earnings management. Journal of Business Ethics 74, 149-164.
Kasznick, R. (1999). On the association between voluntary disclosure and earning management. Journal of Accounting Research 37, 57-82.
Keltner, D. and Barbara N. B. (1996). Embarrassment: Its distinct form of appeasement functions. Psychological Bulletin 122, 201-223.
Keltner, D. and Haidt, J. (1999). Social functions of emotions at four levels of analysis. Cognition and Emotion 13, 505-521.
Kohlberg, L. (1981). The philosophy of moral development: Moral stages and theiIdea of justice. Harper & Row, San Francisco.
Lampe, J. C. and Finn, D. W. (1992). A model of auditors’ ethical decision process. Auditing: A Journal of Practice and theory 11(supplement), 33-59.
Lampe, J. C. and Finn, D. W. (1994). Teaching ethics in accounting curricula. Business and Professional Ethics Journal 13(1&2), 89-128.
Levitt, A. (1998). The numbers game. The CPA Journal 68, 14-19.
Lommis, C. J. (1999). Lies, dammed lies, and managed earnings. Fortune 140, 74-92.
Marks, L. J. and Mayo. M. A. (1991). An empirical test of a model of consumer ethical dilemmas. Advances in Consumer Research 18, 720-728.
Massey, D. W. (2002). The importance of context in investigating auditors’ moral abilities. Research on Accounting Ethics 8, 195-247.
Merchant, K. A. (1990). The effects of financial controls on data manipulation and management myopia. Accountung, Organizations and Society 15, 297-313.
Merchant, K. A. and Rockness, J. (1994). The ethics of management earning: An empirical investigation. Journal of Accounting and Public Policy 13, 79-95.
Morris, S. A. (1997). Internal effects of stakeholder management devices. Journal of Business Ethics 16, 413-424.
O’Leary, C. and Pangemanan, G. (2007). The effect of groupwork on ethical decision-making of accountancy students. Journal of Business Ethics 75, 215-228.
Parker, D., Manstead, A. S. R. and Stradling, S. G. (1995). Extending the theory of planned behavior: The role of personal norm. British Journal of Social Psychology 34, 127-137.
Parfet, W. U. (2000). Accounting subjectivity and earnings management: A preparer perspective. Accounting Horizons 14(4), 481-488.
Perugini, M. and Bagozzi, R. P. (2004). An alternative view of pre-volitional processes in decision making: Conceptual issues and empirical evidence. in G. Haddock and G. R. maio (eds. Contemporary Perspectives on the Psychology of Attitudes (Psychology Press, Hove, UK).
Ponemon, L. and Glazer, A. (1990). Accounting education and ethical development: The influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education 5(2), 195-208.
Richard, R., Pligt, J. van der and Vries, N. de (1996). Anticipated affect and behavioral choice. Basic and Applied Social Psychology 18, 111-129.
Roseman, I. J., Wiest, C. and Swartz, T. S. (1994). Phenomenology, behaviors, and goals difference discrete emotions’. Journal of Personality and Social Psychology 67(2), 206-221.
Russell, J. A. (1978). Evidence of convergent validity on the dimension of affect. Journal of Personality and Social Psychology 36, 1152-1168.
Schachter, S. and Singer, J. (1962). Cognitive, social and physiological determinants of emotional states. Psychology Review 69, 379-399.
Schlenker, B. R. and Forsyth, D. R. (1977). On the ethics of psychological research. Journal of Experimental Social Psychology 13, 369-396.
Scott, W. R. (2006). Financial accounting theory (4th ed.). Ontario: Prentice Hall
Canada Inc, Scarborough.
Silfver, M., Helkama, K., Lonnqvist, J.-E. and Verkasalo, M. (2008). The relation between value priorities and proneness to guilt, shame, and empathy. Motivation and Emotion 32, 69-80.
Simonson, I. (1992). The Influence of anticipating regret and responsibility on purchase decision. Journal of Consumer Research 19, 105-118.
Steenhaut, S. and Van Kenhove, P. (2005). Relationship commitment and ethical consumer behavior in retail setting: The case of receiving too much change at the checkout. Journal of Business Ethics 56, 335-353.
Steenhaut, S. and Van Kenhove, P. (2006). The mediating role of anticipated guilt in consumers’ ethical decision-maling. Journal of Business Ethics 69, 269-288.
Strutton, D., Vitell, S. J. and Pelton, L. E. (1994). How consumers may justify inappropriate behavior in market setting: An application on the techniques of neutralization. Journal of Business Ethics 30, 253-260.
St. Pierre, K. E., Nelson, E. S., Gabbin, A. L. (1990). A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines. The Accounting Educators’ Journal Summer, 23-35.
Tangeny, J. P. (1992). Situational determinants of shame and guilt in young adulthood. Personality and social Psychology Bulletin 18(2), 199-206.
Tangney, J. P, (1998). How does guilt differ from shame? In J. Bybee (Ed.), Guilt and Children (pp. 1-19). San Diego: Academic Press.
Tangeny, J. P. and Dearing, R. L. (2002). Shame and Guilt. The Guilford Press, New York.
Thorne, L. (2000). The development of two measures to assess accountant’ prescriptive and deliberative moral reasoning. Behavioral Research in Accounting 12, 139-169.
Vermillion, L. J., Lassar, W. M. and Winsor, R. D. (2002). The Hunt-Vitell general theory of marketing ethics: Can it enhance our understanding of principal-agent relationships in channels of distribution. Journal of Business Ethics 41, 267-285.
Vitell, S. J. (2003) Consumer ethics research: Review synthesis and suggestions for the future. Journal of Business Ethics 43, 233-258.
Watson, D. and Tellegen, A. (1985). Toward a sonsensual structure of mood. Psychological Bulletin 98, 219-235.
Wu, C. F. (2000). The relationship among ethical decision-making by individual, corporate business ethics, and organizational performance: Comparison of outstanding SMEs, SMEs, and large enterprises. Journal of Economics and Business 27, 39-68.
Zeelenberg, M. and Beattie, J. (1997). Consequences of regret aversion 2: Additional evidence for effect of feedback on decision making. Organizational Behavior and Human Decision Process 72, 63-78.