淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


下載電子全文限經由淡江IP使用) 
系統識別號 U0002-2807200906281100
中文論文名稱 會計人員道德傾向、個人價值觀與行為意圖之關聯性研究
英文論文名稱 The relationships among accountants’ ethical predispositions, personal values, and behavior intention.
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 97
學期 2
出版年 98
研究生中文姓名 吳元利
研究生英文姓名 Yuan-Li Wu
學號 696600468
學位類別 碩士
語文別 中文
口試日期 2009-06-15
論文頁數 91頁
口試委員 指導教授-黃振豊
指導教授-張寶光
委員-陳燕錫
委員-李東峰
委員-顏信輝
中文關鍵字 個人價值觀  道德傾向  行為意圖  道德判斷 
英文關鍵字 ethical predispositions  personal values  behavior intention  ethical judgments 
學科別分類 學科別社會科學商學
中文摘要 近年來國內外企業陸續爆發財務舞弊案件,社會大眾對於會計審計的專業與公信力感到質疑,也使得法律的規範及道德的議題受到重視。會計的產品是資訊,會計人員有責任報導真實的資訊,提供使用者作為制定決策之依據。因此,會計人員的道德操守與專業的道德判斷,逐漸受到外界的高度重視。有鑒於此,本研究以上市、櫃公司的會計人員及會計系的大學生、研究生為樣本對象,採用問卷調查法蒐集研究資料,檢視會計人員道德傾向與個人價值觀的構面,對於不道德會計行為判斷之影響,並探討道德傾向是否為中介因素加以干擾之。
實證結果發現,道德傾向之形式主義對於道德判斷的認同,具有顯著影響。然而,道德傾向之功利主義對於道德判斷的認同,未呈現顯著影響。此外,結果顯示個人價值觀各構面對於道德判斷的認同,僅有少數幾個構面在某些情境時,具有顯著的直接影響效果。進一步探討發現道德傾向中的形式主義,是個人價值觀與道德判斷的顯著中介因子,個人價值觀可透過形式主義間接影響對於不道德會計行為的判斷。
另一方面,本研究額外分析道德判斷的認同態度對於檢舉行為的影響,實證顯示會計系學生樣本對於本研究設計的四個情境,道德判斷的認同會負向影響檢舉行為。然而,會計人員樣本僅於道德疑慮與違反法律程度較低的情境中,認同態度對於檢舉行為會產生顯著的負向影響。
英文摘要 In recent years, accounting scandals occur constantly in some domestic and foreign enterprises. Investors doubt that the profession and reputation of accounting and auditing. Therefore, law standards and moral issues have been respected. information is the product of accounting, and accountants have responsibility to report real information. Users make decisions according as the relevant and reliable news. Hence, accountants’ morality and professional ethical judgments are becoming important gradually. In view of this, this study uses a questionnaire survey method to collect data and to investigate the effects of accountants’ ethical predispositions and personal values on the judgment of unethical accounting behavior. The objects of this study are company accountants and students who major in accounting in university and graduate school. Moreover, this research also examines the mediator of ethical predisposition.
The empirical results are found that formalism of ethical predisposition is significant effect on recognition of moral judgments. However, utilitarianism of ethical predisposition isn’t significant effect on recognition of moral judgments. In addition, the results verify that few constructs of personal values influence directly moral judgments in certain cases. These findings are also indicated that ethical predisposition, formalism, is a significant mediator of the relationship between personal values and ethical judgments. It means that the accountants’ personal values priorities influence the judgment of unethical accounting behavior indirectly through formalism.
On the other hand, this research especially analysis the influence about recognition attitude to prosecution behavior of moral judgments. The empirical results are showed that recognition significantly and negatively influence prosecution of moral judgments for accounting students in our research. However, company accountants only confront the unethical behavior cases which ambiguous and illegal degrees are low, therefore recognition attitude has an significant and negative effect on prosecution behavior.
論文目次 第壹章 緒論 ……………………………………………………………………………………………….……..…………1
第一節 研究背景與動機 ..................................................................................1
第二節 研究目的 ......................................................................................................4
第三節 研究流程 …………………………………………………….………………….………………….…....4
第貮章 文獻回顧與探討 ……………………………………………………………………………………….….…6
第一節 道德理論之雙向思考模型與道德傾向 …………………………………………….……..6
第二節 個人價值觀 ………………………………………………………………...…………………….….…11
第三節 社會期望反應 ……………………………………………………….……………………..……….…18
第四節 道德決策與行為意圖 ……………………………………………………………..……….………20
第參章 研究方法 …………………………………………………………………………..…………….…………..25
第一節 研究架構與研究假說 …………………………………………………..……….…………………25
第二節 問卷設計與變數定義 ………………………………………………….……………..……………28
第三節 研究對象與施測程序 ………………………………………………………………………………30
第四節 統計分析方法 ……………………………………………………………………….…………………34
第肆章 實證結果與討論 ………………………........ ……………………..………...........................38
第一節 信度與效度分析 ……………………….......….................... .................................38
第二節 敘述性統計分析 ……………………..................................................................41
第三節 道德傾向、個人價值觀與道德判斷之相關分析 ………………..…….………....47
第四節 複迴歸分析 .………………………………………………………………………..….…..……..…..51
第五節 階層迴歸分析 …………………………………………………………………………..…………....59
第六節 額外分析-道德判斷認同對檢舉的影響 ……………………………………..…..…....65
第伍章 結論與建議 ………………........ ………... ....... …………............................................70
第一節 結論 ……………………….......…....... ............................ ........ ............................70
第二節 管理意涵 ……………………................................................................. ....... ....73
第三節 研究限制與未來研究之建議 ........................................................ ....... ...74
第四節 研究貢獻 ……………………................................................................ ....... ....75
參考文獻 ………………………………………………………………………………………………………..…………..77
附錄-問卷內容 ……………………………………………………………………………..…………………….………85

表目錄

表2-1 道德理論的雙向思考模型 ………………………………………………..………..……….……….7
表2-2 雙重本質的道德議題 …………………………………….…………………………………….…….….8
表2-3 個人價值觀的構面、類別與定義,及衡量項目表 ……………...……………….….15
表2-4 修改的Schwartz個人價值觀量表 …………………………...…………………….………….17
表2-5 影響道德意圖之獨立變數彙整表 ………………………………………………...…….…….24
表3-1 研究假說與研究問題彙總表 ……………………………...………….…………….…….…….27
表3-2 本研究之問卷回收情形 …………………………………………….………………………….……31
表3-3 本研究問卷之填寫困難度、內容表達清晰度與有趣程度彙整表 …….….…31
表3-4 上市、櫃公司主辦會計人員之基本資料分析 …………………………………….……33
表3-5 會計系學生之基本資料分析 …………………………………………………………………..…34
表4-1 道德傾向、個人價值觀與社會期望反應之信度分析 ………….………..…………38
表4-2 彙整研究道德傾向之形式主義與功利主義的信度分析 …………………..………39
表4-3 道德傾向與個人價值觀之因素分析 ………………………………………………………..…40
表4-4 道德傾向與個人價值觀之敘述性統計分析 ………………………………….……………42
表4-5 道德判斷之敘述性統計分析 ………………………………………………………………………44
表4-6 會計人員與會計系學生的研究變數之差異分析 ………………………………………46
表4-7 會計人員研究變數之相關分析 ……………………………………………………….…………49
表4-8 會計系學生研究變數之相關分析 ………………………………………………………………50
表4-9 會計人員道德判斷的複迴歸分析 ………………………………………………………………52
表4-10 會計人員之實證結果彙整表 ……………..……………..………………………….……………54
表4-11 會計系學生道德判斷的複迴歸分析 …………..………………………..…..………………55
表4-12 會計系學生之實證結果彙整表 …………………………..………………………..…………..56
表4-13 會計人員個人價值觀對於道德傾向之影響 ………………………....………..………..60
表4-14 會計人員道德判斷的階層迴歸分析 …………………………………….…..………..……..61
表4-15 會計系學生個人價值觀對於道德傾向之影響 …………………….………..…………..62
表4-16 會計系學生道德判斷的階層迴歸分析 ………………………..……………..……………..64
表4-17 會計人員道德判斷認同對檢舉的複迴歸分析 ..……………………….………………..66
表4-18 會計系學生道德判斷認同對檢舉的複迴歸分析 ..........................................68
表5-1 研究假說與研究問題之驗證結果彙整表 ……………………………………………..……70

圖目錄

圖1-1 研究流程圖 …………………………………………….……………………..………………………………5
圖2-1 10個動機價值觀類型與價值觀關係的理論模型 …………..……………….………..16
圖2-2 計劃行為理論架構圖 ……………………………………………………………..…………………..23
圖3-1 研究架構圖 ……………………………………………………………………..…………………………..25
參考文獻 一、 中文參考文獻
古永嘉、楊雪蘭,2009。企業研究方法。台北市:華泰。
吳明隆,2009。SPSS操作與應用-問卷統計分析實務。台北市:五南。
林怡彣,2008。審計人員個人價值觀、道德意識與道德信念關聯性之研究,淡江大學會計研究所碩士論文,台北縣。
馬嘉應,2008。會計倫理。台北市:五南。
陳嵩、蔡明田,1997。倫理氣候、倫理哲學與倫理評價關係之實徵研究。臺大管理論叢,第八卷第二期,67-98。
楊中芳,1997。性格與社會心理測量總覽(上)情感篇。台北市:遠流。
楊中芳,1997。性格與社會心理測量總覽(下)信念、態度及特質篇。台北市:遠流。
二、 英文參考文獻
Abdolmohammadi, M. J. and C. R. Baker, 2006. Accountants’ value preferences and moral reasoning, Journal of Busines Ethics, 69, 11-25.
Ajzen, I. and M. Fishbein, 1980. Understanding attitudes and predicting social behavior, (Prentice-Hall, Englewood Cliffs, NJ).
Ajzen, I. 1985. From intentions to actions: A theory of planned behavior. In J. Huhl, and J. Bechmann (eds.), action-control: from cognition to behavior (pp. 11-39). Heidelberg: Springer.
Ajzen, I. 1991. The theory of planned behavior, Organizational Behavior and Human Decision Processses, 50(2), 179-211.
Alder, G. S., M. Schminke, T. W. Noel, and M. Kuenzi, 2008. Employee reactions to internet monitoring: The moderating role of ethical orientation, Journal of Business Ethics, 80, 481-498.
Baker, C. R. 1976. An investigation of differences in values: Accounting majors vs. nonaccounting majors, The Accounting Revies, 51(4), 886-893.
Baron, R. M. and D. A. Kenny 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations, Journal of Personality and Social Psychology, 51(6), 1173-1182.
Bateman, C. R., J. P. Fraedrich and R. Iyer, 2002. Framing effects within the ethical decision making process of consumers, Journal of Business Ethics, 36, 119-140.
Bateman, C. R., J. P. Fraedrich and R. Iyer, 2003. The integration and testing of the janus-headed model within marketing, Journal of Business Ethics, 56, 587-596.
Bernardi, R. A. 2006. Associations between hofstede’s cultural constructs and social desirability response bias, Journal of Business Ethics, 65,43-53.
Bernreuter, R. G. 1933. Validity of the personality inventory, Personality Journal, 11, 383-386.
Bies, R.J. 1993. Privacy and procedural justice in organizations, Social Justice Research, 6, 69-86.
Brady, F. N. 1985. A janus-headed model of ethical theory: Looking two ways at business/society issues, The Academy of Mangement Review, 10(3), 568-576.
Brady, F. N. and G. E Wheeler, 1996. An empirical study of ethical predispositions, Journal of Business Ethics, 15, 927-940.
Brief, A. P., J. M. Dukerich, P. R. Brown and J. F. Brett, 1996. What’s wrong with the treadway commission report? Experimental analyses of the effects of personal values and codes of conduct on fraudulent financial reporting, Journal of Business Ethics, 15(2), 183-199.
Buchan, H. F. 2005. Ethical decision making in the public accounting profession: An extension of Ajzen’s theory of planned behavior, Journal of Business Ethics, 61, 165-181.
Cavanagh, G. F., D. J. Moberg and M. Velasquez, 1981. The ethics of organizational politics, Academy of Management Review, 10(4), 363-374.
Chang, Fon-Yean 1944. The defining issues test, symposium on cognitive development approach to morality: Measurement and educational application. Chinese Culture University, Taipei. pp F1-G28.
Cohen, J. R., L. W. Pant, and D. J. Sharp, 1993. A validation and extension of a multidimensional ethics scale, Journal of Business Ethics, 12, 12-26.
Cohen, J. R., L. W. Pant, and D. J. Sharp ,1995. An exploratory examination of international differences in auditors’ ethical perceptions, Behavioral Research in Accounting, 7, 37-64.
Cohen, J. R., L. W. Pant, and D. J. Sharp, 1996. Measuring the ethical awareness and ethical orientation of Canadian auditors, Behavioral Research in Accounting, 8, 98-119.
Connor, P. E. and B. W. Becker, 1979. Values and the organization: Suggestions for research, in M Rokeach (ed.), Understanding Human Values: Individual and Societal (The Free Press, New York, NY).
Crandall, V. 1966. Personality characteristics and social achievement behaviors associated with children’s social desirability response tendencies, Journal of Personality and Social Psychology, 4, 447-486.
Crosby, L. A., M. J. Bitner, and J. D. Gill, 1990. Organizational structures of values, Journal of Business Research, 20, 123-134.
Crowne, D. P., and D. Marlowe, 1960. A new scale of social desirability independent of psychopathology, Journal of Consulting Psychology, 24, 349-354.
Cruz, C. A., W. E. Shafer, and J. R. Strawser, 2000. A multidimensional analysis of tax practitioners’ ethical judgments, Journal of Business Ethics, 24(3), 223-244.
Donaldson, T., and T. W. Dunfee, 1994. Toward a unified conception of business ethics: Integrative social contracts theory, Academy of Management Review, 19(2), 252-284.
Dubinsky, A. J., and B. Loken, 1989. Analyzing ethical decision making in marketing, Journal of Business Ethics, 19(2), 83-107.
England, G. W. 1967. Personal value systems of American managers, Academy of Management Journal, 10, 53-68.
Fallon, M. J., and K. D. Butterfield, 2005. A review of the empirical ethical decision-making literature: 1996-2003, Journal of Business Ethics, 59, 375-413.
Ferrell, O., and L. Gresham, 1985. A contingency framework for understanding ethical decision-making in marketing, Journal of Marketing, 49, 87-96.
Finnis, J. 1983. Fundamentals of ethics, Georgetown University Press, Washington, D. C.
Fishbein, M. and I. Ajzen, 1975. Belief, attitude, intention and behavior: an introduction to theory and research. MA: Addison-Wesley.
Forsyth, D. R. 1980. A taxonomy of ethical ideologies, Journal of Personality and Social Psychology, 39, 175-184.
Frederick, W. C. and J. Weber, 1987. The values of corporate managers and their critics: An empirical description and normative implication. In L. F. Preston (ed.), Research in Corporate Social Performance and Policy, Vol.9 (JAI Press Inc., Greenwich), pp.131-152.
Fritzsche D. J. 2004. Business ethics: A global and managerial perspective. (McGraw-Hill Irwin, Burr Ridge, IL).
Fritzsche D. J., and E. Oz, 2007. Personal values’ influence on the ethical dimension of decision making, Journal of Business Ethics, 75, 335-343.
Ganster, D. C., and H. W. Hennessy, and F. Luthans, 1983. Social desirability response effects: three alternative models, Academy of Management Journal, 26,2, 321-331.
Gove, W. R., and M. P. Greerken, 1977. Response bias in surveys of mental health: An empirical examination, American Journal of Sociology, 82, 1289-1317.
Hilton, S. 2003. Values as the core of personal identity: Drawing lings between two theories of self, Social Psychology Quarterly, 66(2), 118-137.
Hofstede, G. and M. H. Bond, 1984. Hofstede’s cultural dimensions: An independent validatioin using Rokeach’s value survey, Journal of Cross-Cultural Personality, 15, 417-433.
Hogan, R. 1970. A dimension of moral judgment, Journal of Consulting and Clinical Psychology, 35, 205-212.
Homer, P. M. and L. R. Kahle, 1988. A structural equation test of the value-attitude-behavior hierarchy, Journal of personality and social Psychology, 54(4), 638-646.
Humm, D. G., and K. A. Humm, 1944. Validity of hum-wadsworth temperament scale: With consideration of the effects of subjects’ response-bias, Journal of Psychology, 18, 55-64.
Hunt, S. D., and S. J.Vitell, 1986. A general theory of marketing ethics, Journal of Macromarketing, 8, 5-16.
Hunt, S. D., V. R. Wood, and L. B. Chonko, 1989. Corporate ethical values and organizational commitment in marketing, Journal of Marketing, 53, 79-90.
Jacobson, L. I., S. E. Berger, and J. Millham, 1970. Individual differences in cheating during a temptation period when confronting failure, Journal of Personality and Social Psychology, 15, 48-56.
Jones, T. M. 1991. Ethical decision-making by individuals in organizations: An issue-contingent model, Academy of Management Review, April, 366-395.
Juster, T. F. (1966). The role of planning in consumer purchases of durable goods. American Economic Review, 56, 658-696.
Kahle, L. R. 1983. Social values and social change: Adaption to life in America (Praeger, New York, NY).
Kahle, L. R., R. A. Kulka, and D. M. Klingel, 1980. Low adolescent self-esteem leads to multiple interpersonal problems: A test of social adaption theory, Journal of Personality and Social Psychology, 39, 486-502.
Kohlberg, L. 1969. Stage and sequence: The cognitive developmental approach to socializatioin. In D. A. Goslin (Ed). Handbook of socialization theory and research, 347-480. Chicago: Rand McNally.
Kohlberg, L. 1976. Moral stages and moralization: The cognitive-development approach to socialization. In D. Goslin, and R. McNally (Eds.), Handbook of Socialization Theory and Research, Chicago, 347-480.
Learned, E. P., A. R. Dooley, and R. L. Katz, 1959. Personal values and business decision, Harvard Business Review. 37, 111-120.
Leventhal, G.. 1980. What should be done with equity theory? New approaches to fairness in social relationships, in K. Gergen, M. Greenberg and R. Willis (eds. Social Exchange: Advances in Theory and Research)(Plenum Press, New York), 27-55.
Liedtka, J. M. 1989. Value congruence: The interplay of individual and organizational values systems, Journal of Business Ethics, 8, 805-815.
Lincoln, D. J., M. M. Pressley, and D. Little, 1982. Ethical beliefs and personal values of top level executives, Journal of Business Research, 10, 475-487.
Longenecker, C., and D. Ludwig, 1990. Ethical dilemmas in performance appraisal revisited, Journal of Business Ethics, 9, 961-969.
Mayton, D. M., S. J. Ball-Rokeach, and W. E. Loges, 1994. Human values and social issues: an introduction, Journal of Social Issues. 50, 1-8.
McKnight, D. H., L. L. Cummings, and N. L. Chervany, 1998. Initial trust formation in new organizational relationships, Academy of Management Review, 23(3), 473-490.
Millham, J. 1974. Two components of need of approval score and their relationship to cheating following success and failure, Journal of Research in Personality, 8, 378-392.
Myers, D. 1987. Anonymity is part of the magic: Individual manipulation of computer-mediated communication contexts, Qualitative Sociology, 10(3), 251-266.
Nyaw, M., and I. Ng, 1994. A comparative analysis of ethical beliefs: A four country Study, Journal of Business Ethics, 13, 543-555.
Nystrom, P. C. 1990. Differences in moral values between corporations, Journal of Business Ethics, 9, 971-979.
Pastin, M. 1986. The Hard Problems of Management: Gaining the Ethics Edge. Jossey-Bass, San Francisco.
Paulhus, D. L. 1984. Two component models of socially desirable responding, Journal of Personality and Social Psychology, 46, 598-609.
Paulhus, D. L. 1986. Self-deception and impression management in test responses. In A. Angleitner and J. S. Wiggins (eds.), Personality Assessment Via Questionnaire: Current Issues in Theory and Measurement (Springer-Verlag, Berlin).
Paulhus, D. L. 1988. Development of the balanced inventory of desirable responding. Unpublished manuscript, University of British Columbia.
Phillips, D. L. and K. J. Clancy, 1972. Some effects of social desirability in survey studies, American Journal of Sociology, 77, 5, 921-940.
Piner, K. E. and L. R. Kahle, 1984. Adapting to the stigmatizing label of mentall illness: Foregone but not forgotten, Journal of Personality and Social Psychology, 47, 805-811.
Posner, B. Z. and W. H. Schmidt, 1984. Values and the American manager: An update, Californaia Management Review, 26(3), 202-216.
Randall, D. M., and M. F. Fernandes, 1991. The social desirability bias in ethics research, Journal of Business Ethics, 10, 805-817.
Randall, D. M. and A. M. Gibson, 1990. Methodology in business ethics research: A review and critical assessment, Journal of Business Ethics, 9(6), 457-472.
Ravlin, E. C. and B. M. Meglino, 1987. Effects of value on perception and decision making: A study of alternative work value measures, Journal of Applied Psychology, 72(4), 666-673.
Reidenbach, R. E. and D. P. Robin, 1990. Toward the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics, Journal of Business Ethics 9(8), 639-953.
Rest, J. R. 1986. Moral development: Advances in Research and Theory. New York: Praeger.
Rokeach, M. 1973. The nature of human values. New York: The Free Press.
Schminke, M. and D. Wells, 1999. Group processes and performance and their effects on individuals’ ethical frameworks, Journal of Business Ethics, 18, 4,367-381.
Schminke, M., M. L. Ambrose, and T. W. Noel, 1997. The effect of ethical frameworks on perceptions of organizational justice, Academy of Management Journal, 40, 5,1190-1207.
Schminke, M., D. Wells, J. Peyrefitte, and T.E. Sebora, 2002. Leadership and ethics in work groups, Group & Organization Management, 27, 2, 272-293.
Schneider, B. 1975. Organizational climate: an essay, Personnel Psychology, 28, 252-267.
Schwartz, S. H. 1992. Universals in the content and structure of values: Theoretical advances and empirical tests in 20 countries, Advances in Experimental Social Psychology, 25, 1-65 (Academic Press, Boston).
Schwartz, S. H. 1994. Are there universal aspects in the structure and contents of human values? Journal of Social Issues, 50(4), 19-45.
Schwartz, S. H., and L. Sagiv, 1995. Identifying culture specifics in the content and structure of values, Journal of Cross-Cultural Psychology, 26, 92-116.
Scott, W. R. 2006. Financial accounting theory (4th ed.). Ontario: Prentice Hall Canada Inc, Scarborough.
Shafer, W. E., K. Fukukawa, and G. M. Lee, 2007. Values and the perceived importance of ethics and social responaibility: The U.S. versus China, Journal of Business Ethics, 70, 265-284.
Shafer, W. E., R. E. Morris, and A. E. Ketchand, 2001. Effects of personal values in auditors’ ethical decision, Accounting, Auditing and Accountability Journal, 14(3), 254-277.
Stead, W. E., D. C. Worrell, and J. G. Stead, 1990. An integrative model for understanding and managing ethical behavior in business organizations, Journal of Business Ethics, 9(3), 233-242.
Steenhaut, S., and P. V. Kenhove, 2006. An empirical investigation of the relationships among a consumer’s personal value, ethical ideology and ethical beliefs, Journal of Business Ethics, 64, 137-155.
Stevens, G. E. 1984. Business ethics and social responsibility: The responses of present and future managers, Akron Business and Economic Review, 15(3), 6-11.
Stren, P. C., T. Dietz, and G. A. Guagnano, 1998. A brief inventory of values, Educational and Psychological Measurement, 58(6), 984-1001.
Summer, L. W. 2000. Rights, in H. LaFollette (eds.) The Blackwell Guide to Ethical Theory (Blackwell Publishers, Malden MA), pp. 288-305.
Thomson, J. 1990. The realm of rights. Harvard university press, Cambridge, MA.
Trevino, L. K. and G. R. Weaver, 1994. Business ethics/business ethics: One field or two? Business Ethics Quarterly, 4(2), 113-128.
Trevino, L.K. 1986. Ethical decision-making in organizations: A person-situation interactionist model, Academy of Management Review, July, 601-617.
Velasquez, M. G. and C. Rostankowske, 1985. Ethics: Theory and practice. Englewood Cliffs, NJ: Prentice-Hall.
Venkatesh, V., and F. D. Davis, 2000. A theoretical extension of the technology acceptance mode: Four longitudinal field studies, Management Science, 46(2), 186-204.
Weber, J. 1993. Exploring the relationship between personal values and moral reasoning, Human Relations. 46, 37-54.
Williams, R. M. Jr. 1968. The concept of values, in D. L. Sills (ed.), International Encyclopedia of Social Sciences (Macmillan, New York, NY).
Williams, R. M. Jr. 1979. Change and stability in values and value systems: A sociological perspective, in M. Rokeach (ed.), Understanding Human Values (The Free Press, New Your, NY).
Wright, G., C. Cullinan and D. Bline, 1997. The relationship between an individual’s values and perceptions of moral intensity: An empirical study, Behavioral Research in Accounting, 9, 26-40.
Zerbe, W. J. and D. L. Paulhus, 1987. Socially desirable responding in organizational behavior: A reconception, Academy of Management Journal, 12(2), 250-264.
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2012-07-28公開。
  • 同意授權瀏覽/列印電子全文服務,於2012-07-28起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信