本研究採用問卷調查蒐集研究資料，藉由實證瞭解專業人員之人格特質、工作價值觀、道德哲理與道德判斷間之關連性。實證結果發現，會計專業人員與非會計專業人員在人格特質、工作價值觀及道德判斷上均有顯著差異。此外，受測者人格特質中之外向性、和善性、神經質與經驗開放性與工作價值觀部分構面有關。就道德哲理而言，人格特質越偏向嚴謹性之專業人員理想主義傾向越高，越偏向神經質之專業人員理想主義傾向越低，越偏向經驗開放性之專業人員則相對主義傾向越高。就道德判斷而言，人格特質越偏向經驗開放性之專業人員對內線交易之判斷標準越寬鬆，越傾向平安和諧工作價值觀之專業人員對內線交易之判斷標準越嚴格，越重視外在酬償工作價值觀的專業人員在營運操縱、會計操縱及內線交易三個道德判斷構面均顯著較寬鬆。研究亦發現理想主義偏向越高之專業人員對盈餘管理行為之判斷標準較為嚴格；反之，相對主義偏向越高之專業人員對不道德之商業行為判定標準較為寬鬆。因此，企業選用人才之時，若可瞭解其人格特質、工作價值觀及道德哲理思考之傾向，則可降低專業人員從事不道德行為之可能性。

The research adopts questionnaire survey to collect data and examine the relationships among personality traits, work value, ethical ideology and ethical judgments of professionals.  The empirical findings suggest that accounting and non-accounting professionals are significantly different in personality traits, work value and ethical judgments.  The professionals’ personality traits including extraversion, agreeableness, neuroticism and openness to experience are related to some dimensions of their work values. Regarding the ethical ideology, the professionals who are more conscientious, tend to be more idealistic.  The professionals who are more neurotic, tend to be less idealistic.  The professionals who are more open to experience, tend to be more relativistic.  In terms of ethical judgments, the professionals who are more open to experience, tend to be more lenient of insider trading.  The professionals whose work values are more peace and harmonious orientated tend to be stricter on insider trading.  The professionals who are more concerned with extrinsic rewards, tend to be more lenient of operating manipulations, accounting manipulations and insider trading.  Finally, the professionals tend to be more idealistic, tend to be stricter with the earning managements judgments.  On the other hand, the professionals tend to be more relativistic, tend to be more lenient to the immoral business practices.  Therefore, when recruiting new employees, if organizations could analyse their personality traits, work value, and the tendency toward ethical ideology, may reduce the risk of employing unethical professionals.

第壹章	緒論	1
第一節	研究背景及動機	1
第二節	研究目的	3
第三節	研究流程	4
第貳章	文獻探討	5
第一節	人格特質	5
第二節	工作價值觀	8
第三節	道德哲理	15
第四節	道德判斷	17
第五節	變數間之相關性研究	22
第參章	研究方法	27
第一節	研究架構	27
第二節	研究假說	27
第三節	研究變數定義及衡量	29
第四節	研究工具及研究對象	31
第五節	資料分析方法	32
第肆章	實證分析與討論	34
第一節	問卷回收與基本資料分析	34
第二節	效度及信度分析	36
第三節	敘述性統計分析	44
第四節	個人基本資料與各構面之差異分析及相關分析	51
第五節	假說驗證	65
第伍章	結論與建議	79
第一節	研究結論	79
第二節	管理意涵	81
第三節	研究限制及後續研究建議	82
參考文獻	84
中文參考文獻	84
英文參考文獻	85
附錄、問卷	90

表目錄
表2-1 個人價值觀導向之分類 10
表2-2 道德哲理之分類 17 
表4-1 問卷回收情形 34
表4-2 基本資料分析 35
表4-3 人格特質之因素分析 38
表4-4 工作價值觀之因素分析 40
表4-5 道德哲理之因素分析 42
表4-6 道德判斷之因素分析 43
表4-7 人格特質、工作價值觀、道德哲理與道德判斷之信度分析 44
表4-8 人格特質之敘述性統計分析 46
表4-9 工作價值觀之敘述性統計分析 47
表4-10 道德哲理之敘述性統計分析 49
表4-11 道德判斷之敘述性統計分析 50
表4-12 性別在各構面之差異分析 52
表4-13 年齡在各構面之差異分析 53
表4-14 教育程度在各構面之差異分析 55
表4-15 工作年資在各構面之差異分析 57
表4-16 工作類型在各構面之差異分析 59
表4-17 個人道德哲理在各構面之差異分析 61
表4-18 各構面之相關分析 64
表4-19 人格特質對工作價值觀之複迴歸分析 66
表4-20 人格特質對道德哲理之複迴歸分析 68
表4-21 人格特質、工作價值觀與道德哲理對道德判斷之複迴歸分析 70
表4-22 工作價值觀及道德哲理在人格特質與道德判斷之中介效果 72
表4-23 工作價值觀對道德哲理之複迴歸分析 74
表4-24 道德哲理在工作價值觀與道德判斷之中介效果 76
表4-25 中介效果之彙整表 76
表5-1 本研究之假說驗證彙總表 81

圖目錄
圖1-1 研究流程 4
圖3-1 研究架構 27
圖4-1 本研究實證結果路徑圖-直接效果 77
圖4-2 本研究實證結果路徑圖-中介效果 78

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