企業的舞弊醜聞不僅直接對企業之利害關係人造成傷害，所引發的信心危機也對資本市場帶來嚴重的負面衝擊。深究各種財務弊案的起源係不脫「人」的因素，而「道德」似乎是杜絕所有弊端發生的解決之道，因此，近年道德領域受到愈來愈多的關注。道德決策者往往會依據個人道德原則的道德哲學來辨識困境本身之道德強度，進而影響其道德決策流程，而國內目前此關聯性之相關研究稀少。Rest (1993)的研究發現教育和年紀是道德發展中重要的決定因素，而大學教育則是奠定專業知識最主要的教育學習階段，因此本研究以大學商管相關科系學生為研究對象，運用商業模擬情境，以Rest (1986)的道德決策流程理論與Jones (1991) 議題權變模型為基礎架構，從學生個人特質(道德哲學)與客觀的道德議題本身(道德強度)二個構面，探討影響學生道德決策的相關因素。本研究收集1,082份有效樣本進行實證分析，主要研究結論歸納如下：一、認知道德問題，會依序影響其道德判斷及道德意圖，且各階段呈現正相關。二、道德強度與道德決策流程具有正相關。三、偏向理想主義人格特質者，對於道德強度二因素(潛在損害、社會壓力)皆顯著正相關，而相對主義者除情境二以外，會與潛在損害呈現顯著負相關，而與社會壓力關係不顯著。四、具理想主義人格特質之學生面對道德困境時，其道德強度愈會中介影響其道德決策流程。而偏向相對主義人格特質者行使道德決策時，道德強度之中介影響則較不顯著。五、大學財金系學生其相對主義人格特質顯著高於會計、企管兩系之學生﹔男女在理想主義上具有顯著之差異﹔而大學高、低年級不論在理想或是相對主義人格特質上則沒有顯著差異。

Fraudulences not only cause a direct decrease in the assets of stakeholders, it also raises a credit risk and brings severe negative impact to the capital market. Causes of various kinds of fraud can be traced back to its original contrivance, and ethic seems to be the only solution to avoid occurrences of fraud. Ever since then, people have started to focus their attention on ethical issues. The ethical decision maker will often draw conclusions in accordance with their moral philosophy of individual moral standards in order to identify the moral intensity of the dilemma which hence, affects the ethical decision-making process. Domestically, relative research is rare. According to Rest (1993), education and age are major factors of ethical development and in addition, college education is the primary learning stage of developing a basis of specialty/profession. This study surveys students from colleges of business/management, and in the mean time, constructs simulated business scenarios. Based on Rest(1986) ethical decision-making process theory and Jones(1991) issue-contingent model, we investigate possible determinant factors, which might affect students’ making ethical-decisions, from Personality traits (moral philosophy) and ethical issues (moral intensity) perspectives. This study collects a total of 1,082 valid samples. The summary of our results is as follows: （1）The recognition of moral issues will positively affect moral judgment and moral judgment will have positive impact on moral intent.（2）Moral intensity and ethical-decision making process are positively correlated. （3）Idealists have a positive correlation with moral intent(potential harm and social pressure). The Relativists, except for in scenario 2, have a significant negative correlation with potential harm and meanwhile, have insignificant correlation with social pressure. （4）When those students with Idealists trait face an ethical dilemma, their moral intensity will intervene ethical-decision making process. Whereas when those students with Relativists trait exercise ethical decision, moral intensity is an insignificant intervening variable. （5）Finance majoring students have significantly higher Relativism traits than accounting and business management majoring students; Gender imposes significant variation on Idealism; And there is no significant difference between juniors and seniors in terms of Idealism or Relativism traits.

目　錄
目錄	I
圖目錄	II
表目錄	III
第一章	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  研究流程與本文架構	4
第二章  文獻探討與假說發展	6
第一節  道德決策流程	7
第二節  道德強度對道德決策流程之影響	12
第三節  道德哲學、道德強度與道德決策流程之關係	19
第四節  個人特性及組織因素	23
第三章  研究設計與實施	27
第一節  研究架構	27
第二節  研究工具	28
第三節  資料收集方法	36
第四節  資料分析方法	37
第五節  問卷前測與修正	39
第四章  實證結果與分析	40
第一節  樣本背景資料	41
第二節  信度及效度分析	44
第三節  敘述性統計分析	50
第四節  相關分析	54
第五節  研究假說與架構之驗證	57
第五章  結論與建議	80
第一節  研究結果	81
第二節  管理意涵	86
第三節  研究限制與未來研究建議	88
參考文獻	90
附錄 問卷	100
圖　目　錄
圖 1-1 研究流程	5
圖 2-1 Rest(1986)道德決策流程模型	7
圖 2-2 Jones(1991)組織中道德決策的議題權變模型	13
圖 3-1 研究架構	27
表　目　錄
表 2-1 Kohlberg道德判斷發展階段理論模型的三個層次	9
表 2-2 研究假說彙總表	26
表 3-1 變數之概念性定義	30
表 3-2 道德決策流程問項	31
表 3-3 道德強度問項	32
表 3-4 道德哲學問項	33
表 3-5個人特性及組織因素問項	34
表 3-6 問卷設計參考來源	35
表 4-1 人口統計變數之樣本結構表	41
表 4-2 共同方法變異因素分析檢定結果表	43
表 4-4 「核准不符規定費用」情境之因素分析表	46
表 4-5 「操縱公司盈餘」情境之因素分析表	46
表 4-6 「信用政策」情境之因素分析表	47
表 4-7 「道德哲學」之因素分析表	48
表 4-8 道德決策過程平均數表	50
表 4-9 道德強度平均數表	51
表 4-10 道德哲學平均數表	53
表 4-11 道德決策各階段之間的相關性	54
表 4-12 各情境下變數之間的 Pearson 相關分析	55
表 4-13 道德哲學與道德強度之間的 Pearson 相關分析	56
表 4-14道德決策流程之迴歸分析表	59
表 4-15 研究假說驗證結果表	60
表 4-16 道德強度對道德決策流程之迴歸分析表	62
表 4-17 研究假說驗證結果表	63
表 4-18 道德哲學對道德強度之迴歸分析表	64
表 4-19 研究假說驗證結果表	65
表 4-20 道德哲學對道德決策流程之階層迴歸分析	68
表 4-21 道德哲學對道德決策流程之階層迴歸分析	70
表 4-22 道德哲學對道德決策流程之階層迴歸分析	72
表 4-23 道德強度中介效果彙總表	74
表 4-24 研究假說驗證結果表	74
表 4-25 個人特性在「理想主義」上之差異分析摘要表	75
表 4-26 個人特性在「相對主義」上之差異分析摘要表	76
表 4-27 研究假說驗證結果表	76
表 4-28 理想主義三因子變異數分析結果	77
表 4-29 相對主義三因子變異數分析結果	78
表 4-30 研究假說驗證結果整理彙總表	79

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