本研究旨在探討其個人價值觀、道德意識及倫理與社會責任認知三者之間的關聯性。係以我國會計師事務所審計人員為研究對象，採用問卷調查法，輔以結構方程模式(Structural Equation Modeling, SEM)進行假說之驗證，並考量社會期望反應對於受試者填答之偏差，以敏感性分析進行測試。實證結果發現個人價值觀的利他主義構面、保守構面與道德意識的理想主義呈顯著正相關；個人價值觀的自我加強構面、開放權變構面與道德意識的相對主義呈顯著正相關。道德意識的理想主義對倫理與社會責任認知的利害關係人觀點、股東觀點分別呈顯著正負相關；道德意識的相對主義對倫理與社會責任認知的股東觀點呈顯著正相關。

Accounting scandals took place every now and then in the range of worldwide have seriously impacted investors’ confidence. Accordingly, these corporate events have made auditors’ integrity is questioned. The purpose of this research is to probe the relationship among auditors’ personal value, ethical ideologies and the perceived role of ethics and social responsibility (PRESOR). Structural equation modeling (SEM) is employed to investigate this relationship. Our empirical results show that: (1) altruistic values and conservation values are positively associated with idealism, but self-enhancement values and openness to change values are positively associated with relativism. (2) Idealism has a positive association with the stakeholder view of PRESOR, and has a negative association with the stockholder view of PERSOR, whereas relativism has a positive association with the stockholder view of PERSOR.

目錄	
第壹章　緒論1
第一節　研究動機與背景1
第二節　研究問題與研究目的5
第三節　研究流程6
第四節　論文架構7
第貳章　文獻探討與回顧8
第一節　個人價值觀8
第二節　道德意識18
第三節　倫理與社會責任認知22
第四節　個人價值觀、道德意識及倫理與社會責任認知的關係28
第参章　研究方法32
第一節　研究架構及假說推導32
第二節　研究變數的定義35
第三節　問卷設計及研究對象36
第四節　資料分析方法42
第肆章　實證結果與討論46
第一節　基本資料分析46
第二節　信度及效度分析48
第三節　敘述性統計分析55
第四節　相關分析58
第五節　差異分析61
第六節　結構方程模式分析62
第伍章　結論與建議74
第一節　研究結論74
第二節　管理意涵76
第三節　研究貢獻77
第四節　研究限制與建議77
參考文獻78
中文文獻78
英文文獻78
附錄1 問卷89

表目錄
表2-1　國內學者價值觀定義整理9
表2-2　國外學者價值觀定義整理10
表2-3　價值觀類型定義及其代表性項目15
表2-4　Schwartz個人價值觀量Stern修改版18
表2-5　道德意識分類法21
表2-6　Carroll定義之企業倫理範圍24
表3-1　研究假說彙總表35
表3-2　研究變數的定義彙總36
表3-3　個人價值觀之衡量37
表3-4　道德意識之衡量38
表3-5　倫理與社會責任認知之衡量39
表3-6　社會期望反應之衡量41
表3-7　結構方程模式之整體適合指標表45
表4-1　有效樣本基本資料(n=292)47
表4-1　有效基本資料 (n=292) (續)48
表4-2　各構面之Cronbach’s α數值49
表4-3　個人價值觀個別項目的因素負荷量	51
表4-4　道德意識個別項目的因素負荷量52
表4-5　倫理與社會責任認知個別項目的因素負荷量53
表4-6　各測量模式的信效度分析54
表4-7　測量系統構面間區別效度分析55
表4-8　個人價值觀的平均數與標準差56
表4-9　道德意識的平均數與標準差57
表4-10　倫理與社會責任認知的平均數與標準差58
表4-11　變數構面之Pearson相關係數分析矩陣及敘述性統計60
表4-12　男性與女性審計人員對倫理與社會責任認知差異分析61
表4-13　年齡對倫理與社會責任認知之單因子分析62
表4-14　查帳經驗對倫理與社會責任認知之單因子分析62
表4-15　本研究結構模型分析表64
表4-16　本研究結構模型殘差分析表64
表4-17　研究假說驗證結果彙總表67
表4-18　結構模型分析表-中介效果之檢驗68
表4-19　結構模型分析表-社會期望反應之測試70
表4-20　結構模型分析表-具較高理想主義傾向之測試(n=153)71
表4-21　結構模型分析表-具較高相對主義傾向之測試(n=140)71
表4-22　結構模型分析表-情境主義之測試(n=91)72
表4-23　結構模型分析表-絕對主義之測試(n=62)73
表4-24　結構模型分析表-主觀主義之測試(n=49)73
表4-25　結構模型分析表-例外主義之測試(n=64)73

圖目錄
圖1-1　研究流程圖6
圖2-1　個人價值觀取向12
圖2-2　10個動機價值觀類型及價值觀關係的理論模型17
圖2-3　企業社會責任金字塔26
圖3-1　觀念性架構32
圖4-1　本研究結構方程模型圖(n=266)65
圖4-2　自變數與依變數路徑圖(模式A)68
圖4-3　自變數、中介變數與依變數之路徑圖(模式B)68
圖4-4　本研究結構方程模型圖-敏感性分析(n=292)69

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