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系統識別號 U0002-1307200822534800
中文論文名稱 個人價值觀、道德哲理與道德信念關聯性之研究:以政府機關會計與審計人員為對象
英文論文名稱 An empirical investigation of the relationship among personal values, ethical ideology and ethical beliefs-An example of the governmental accountants and auditors
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 96
學期 2
出版年 97
研究生中文姓名 陳芳姿
研究生英文姓名 Fang-Tzu Chen
學號 794470186
學位類別 碩士
語文別 中文
口試日期 2008-06-18
論文頁數 95頁
口試委員 指導教授-黃振豊
委員-林孟彥
委員-蔡瑶昇
中文關鍵字 個人價值觀  道德哲理  道德信念  理想主義  相對主義  結構方程模式 
英文關鍵字 Personal value  Ethical ideology  Iidealism  Relativism  Ethical beliefs  Structural equation modeling 
學科別分類 學科別社會科學商學
中文摘要 有關政府機關會審人員之道德議題之研究長期以來較為匱乏,本研究主要利用結構方程模式,針對304名受測者進行分析,探討政府機關會審人員之個人價值觀、道德哲理與道德信念之間的關聯性。
研究結果發現: (一)、會審人員的個人價值觀會影響道德信念,尤以較偏保守程度(保守相對於開放權變)之會審人員,較無法容忍不道德的會計審計行為,可能原因為價值觀偏向保守的會審人員,生活較為單純,且在執行公務常以法規為遵循依據,其價值觀又受中國儒家思想甚深,因此較無法容忍不道德的會計審計行為。(二)、道德哲理屬理想主義者與個人價值觀也傾向保守程度的會審人員,較無法容忍不道德的行為,顯示因其工作環境特性,負有財務責任,凡事必須謹慎小心,因此個人價值觀偏向保守性者,其道德哲理亦會屬理想主義者。(三)、會審人員之道德哲理屬性,不論屬理想主義或相對主義均顯示會影響道德信念,顯示會審人員愈傾向理想主義者,自我要求愈高,希望專業工作能在法、理、情三者均能兼顧下完成交付之任務,但有衝突時也會以法理為優先考量之準則,因此較無法容忍不道德的會計審計行為;反之,若會審人員愈傾向相對主義者,則因法規大部份為原則性規定,行政命令又無法鉅細糜遺加以規定時,會審人員對專業道德兩難之判斷,會因其道德哲理之傾向而有不同的判定。
英文摘要 The study on the governmental accountants and auditors ethical issues is limit for a long time. In the view of the fact, this research, based on 304 subjects for accountants and auditors of government organizations, mainly uses structural equation modeling (SEM) to proceeding the analysis and discussion the correlation among personal value, the ethical ideology and the ethical beliefs.
There are three major findings in this research. First, accountants and auditors of governmental organizations, with lean to conservative dimension in individual values, are unable to tolerate unmoral behavior in official affairs. However, theres earch doesn’t show that accountants and auditors of governmental organizations, behaviors. This indicates that public servants with lean to self-enhancement type pursue power and authority but also care about the social justice. Second, accountants and auditors, with personal value leaning to conservative nature and the idealism ethical ideology, are unable to tolerate the immoral behaviors comparatively. Due to characteristics of their working surroundings and beingtaking charge of the financial responsibility, they have the tendency toward conservative personal value and the idealism ethical ideology. Third, it cannot be indicated that accountants and auditors with personal value leaning to self-enhancement type can tolerate the immoral behaviors, no matter their ethical ideology are the idealism or the relativism. Owing to perfect internal control system and rigid operation norms in government institution, they even if leaning to self-enhancement type, still can not be demonstrated that they can tolerate the immoral behaviors.

論文目次 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究貢獻 3
第四節 研究流程與研究架構 4
第二章 文獻探討 6
第一節 價值觀的相關文獻 6
第二節 道德哲理之探討 11
第三節 道德信念 13
第四節 社會期望認知之相關文獻 19
第五節 個人價值觀、道德哲理與道德信念之關聯性 20
第三章 研究方法 24
第一節 觀念性架構 24
第二節 研究假說 24
第三節 研究變數的定義與衡量 26
第四節 問卷預試 29
第五節 資料來源 29
第六節 資料分析法 30
第四章 資料分析 35
第一節 人口統計變項及各研究變項之敘述性統計分析 35
第二節 驗證性因素分析 38
第三節 信度與效度分析 43
第四節 人口統計變項在各構面之變異數分析 49
第五節 個人價值觀、道德哲理及道德信念之相關性分析 58
第六節 結構方程模式分析 60
第五章 結論與建議 73
第一節 研究結果 73
第二節 研究限制 76
第三節 研究建議 76
參考文獻 79
附錄 87
圖目錄
圖1- 1 研究流程圖 4
圖2- 1 10個動機價值觀類型理論模型 10
圖2- 2 型行銷組織道德決策的權變模型 16
圖2- 3 道德決策之個人與情境交互作用模型 17
圖2- 4 一般道德決策理論模式 18
圖3- 1 觀念性架構 24
圖4- 1 結構方程模型圖 63
圖4- 2 實證結構方程模型圖 67
圖4- 3 實證結構方程模型圖(考慮社會期望反應因素) 71
圖4- 4 標準化徑路係數效果圖 73


表目錄
表2- 1 價值觀類型定義及其代表的項目與測量 9
表3- 1 個人價值觀、道德哲理與道德信念之操作型定義與衡量 29
表3- 2 結構方程模式之整體配適指標之評量標準 35
表4- 1 樣本結構特性分析 37
表4- 2 觀察變項之偏態與峰度 40
表4- 3 測量路徑係數表 42
表4- 4 各潛在構面模式原始模式與修正模式適合度檢測 43
表4- 5 各變數及構面之Cronbachα值、結構信度及萃取變異數分析表 45
表4- 6 問卷填寫難易度、問卷表達清晰程度及宗教信仰程度次數分配表 46
表4- 7 衡量測量系統收歛效度評估 47
表4- 8 衡量測量系統區別效度評估 49
表4- 9 個人價值觀、道德哲理及道德信念在性別上之單因子變異數分析 50
表4- 10 個人價值觀、道德哲理及道德信念在年齡上之單因子變異數分析 51
表4- 11 個人價值觀、道德哲理及道德信念在教育程度上之單因子變異數分析 53
表4- 12 個人價值觀、道德哲理及道德信念在職位上之單因子變異數分析 54
表4- 13 個人價值觀、道德哲理及道德信念在服務單位之單因子變異數分析 55
表4- 14 個人價值觀、道德哲理及道德信念在服務年資之單因子變異數分析 56
表4- 15 個人價值觀、道德哲理及道德信念在考試資格上之單因子變異分析 57
表4- 16 個人價值觀、道德哲理及道德信念在職等上之單因子變異數分析 58
表4- 17 個人價值觀、道德哲理及道德信念之相關分析表 60
表4- 18 變異數膨脹值(VIF)及容忍度(TOL)之共線性測度分析 59
表4- 19 各估計參數顯著性考驗及標準化係數 64
表4- 20 個人價值觀、道德哲理與道德信念之整體配適度評鑑表65
表4- 21 各項研究假設之驗證結果 68
表4- 22 社會期望認知對道德信念之影響性分析 70
表4- 23 各潛在變數對道德信念之標準化直接、間接及整體效果值 72


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