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

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