企業的會計價值屬於企業整體文化中的次文化，相關研究均顯示此一次文化對於企業在處理相關財會資訊核算、內部控制、法令規範的遵循、自願性資訊揭露的傾向等層面均有相當重大的影響。本研究以企業會計價值相關理論為核心，探討企業會計價值對於自願性資訊揭露的傾向影響程度。研究樣本主要針對台灣全體上市櫃公司進行實證，並將回收後樣本採LISREL研究模型來驗證企業會計價值與自願性資訊揭露各變數之間的關係。實證結果：企業會計價值該一變數上共架構：｢結果或過程導向｣、｢員工或工作導向｣、｢偏頗性或專業性｣、｢開放或封閉系統｣、｢寬鬆或嚴密控制｣五個外因變數；於自願性資訊揭露該一變數上共架構：｢社會責任與管理品質｣、｢網路資訊揭露｣、｢資訊整合性｣、｢資訊即時性｣四個內因變數。本研究採用LISREL為路徑分析工具，用以架構這二項變數之間的結構模式，研究結果顯示除企業會計價值：｢過程或結果導向｣該一外因變數與自願性資訊揭露之間的關係並未呈現顯著的相關性外；其他各外因變數與內因變數均呈現顯著的相關性。最後，本研究根據研究結果，提供研究建議，以期對未來從事相關企業會計價值領域的學者有所幫助。

Accounting value of enterprise actually falls into the category of subculture for its overall integrated culture of enterprise. Relevant researches and studies all manifest this subculture in regards to how enterprise processes and handles relevant aspects, such as: the verification of financial and accounting information, internal control, compliance to norms of laws and decrees, and the inclination of voluntary disclosure. And the impacts on these are obvious and essential.  
This research is to focus on relevant theories of enterprise accounting value, and further explore how extensive the influence of this value will be unto the aspect of enterprise’s voluntary disclosure. Samples of this research came from facts gathering and verification in respect to all the listing companies in Taiwan.  Collected samples were then adopted by LISREL research model to prove variable relationships existed in and between the enterprise accounting value and voluntary disclosure.  Practical  results verified that： the common structure for accounting value as the variable: which has five exogenous latent variables.  These five are “Process-oriented vs. Result-oriented”, “Employee-oriented vs. Job-oriented”, “Parochial vs. Professional”, “Open System vs. Closed System” and “Loose Control vs. Tight Control”. As for the common structure for voluntary disclosure as the variable: which has four endogenous latent variables.  These are “Societal responsibility and management quality”, “Web information disclosure”, “Integration of information” and “Instantaneousness of information”. This research adopts LISREL as path analysis tool, which was used to configure the structural model between these two variables. Based on results of this research, it demonstrates that excluding the enterprise accounting value: besides the relationship between the exogenous latent variables of “Process-oriented vs. Result-oriented” and voluntary disclosure, which did not exhibit any conspicuous relevance; other exogenous latent variables and endogenous latent variables did exhibit conspicuous relevance. Lastly, this research will make suggestions based on studied results, and expect to help and contribute to any academic scholars who plan to proceed research in relevant studies for enterprise accounting value.

目錄
第一章	緒論--------------------------------------------------------------------1
第一節	研究背景與動機 ---------------------------------------------------------1  
第二節	研究目的------------------------------------------------------------------2
第三節	研究流程------------------------------------------------------------------3 
第四節	論文結構------------------------------------------------------------------4 

第二章	文獻探討--------------------------------------------------------------5
第一節	組織文化的核心-價值觀----------------------------------------------5 
第二節	企業會計價值 ---------------------------------------------------------13
第三節	資訊揭露及其衡量方式----------------------------------------------16
第四節	企業會計價值與資訊揭露的研究----------------------------------25 

第三章	研究方法及..設計----------------------------------------------------28
第一節	研究架構----------------------------------------------------------------28
第二節	假說建立----------------------------------------------------------------28 
第三節	研究變數的定義與衡量 ---------------------------------------------30
第四節	研究對象及資料蒐集-------------------------------------------------32
第五節	資料分析方法----------------------------------------------------------37

第四章	研究結果與分析----------------------------------------------------39
第一節	信度與效度分析-------------------------------------------------------39
第二節	因素分析與命名 ------------------------------------------------------40
第三節	人口統計變項對企業會計價值之差異分析-----------------------46
第四節	整體模式之關係分析 -------------------------------------------------46
       第五節  研究假設驗證----------------------------------------------------------59
       第六節  修正後結構模式-------------------------------------------------------63

第五章	結論與建議------------------------------------------------------------------65
第一節	研究結論----------------------------------------------------------------65
第二節	研究限制與未來建議-------------------------------------------------67
第三節	研究貢獻----------------------------------------------------------------68
參考文獻------------------------------------------------------------------------------------69
附錄：問卷--------------------------------------------------------------------------------75

圖目錄
圖1-3-1研究流程------------------------------------------3
圖2-1-1組織文化的層次------------------------------------8
圖2-1-2組織文化的層次------------------------------------9
圖2-2-1文化、社會價值觀與會計次文化---------------------14
圖3-3-1觀念性架構---------------------------------------28
圖4-4-1本研究線性結構LISREL結構關係模式-----------------50
圖4-4-2外因及內因觀察變項測量模式路徑圖-----------------58
圖4-5-1企業會計價值與自願性資訊揭露關係模式路徑圖-------62
圖4-6-1修正後企業會計價值與自願性資訊揭露關係模式路徑圖-64

表目錄
表2-1-1組織文化的層次----------------------------------10
表2-1-1 Gray架構的實證測試-----------------------------18
表3-4-1問卷回收率--------------------------------------32
表3-4-2有效問卷回收之樣本結構概況表--------------------34
表3-4-3研究變項說明------------------------------------35
表4-1-1研究量表信度係數彙整表--------------------------40
表4-2-1研究量表驗證性因素分析之模式適配指標分析--------42
表4-2-2外因變數各構面間相關係數------------------------43
表4-2-3企業會計價值量表之信、效度分析------------------44
表4-2-4 KMO與Bartlett球面檢定--------------------------46
表4-2-5自願性資訊揭露因素負荷量及因素命名--------------47
表4-4-1本研究整體模式適配度----------------------------51
表4-4-2企業會計價值各構面基本適配度指標----------------55
表4-4-3自願性資訊揭露各構面基本適配度指標--------------57
表4-5-1路徑分析結果摘要--------------------------------61

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