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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/20295

    Title: 會計實務與學習行為道德態度之探討
    Other Titles: The Study of Ethical Attitudes of Accounting Practice and Academic Behavior
    Authors: 顏信輝;Yen, Hsin-hui;楊淑玲;Yang, Shu-ling
    Contributors: 淡江大學會計學系
    Date: 2004-06-01
    Issue Date: 2009-11-30 12:40:40 (UTC+8)
    Publisher: 財團法人逢甲會計教育基金會
    Abstract: 有鑑於財務報表使用者對於報表誠信問題日益關切,本研究主要探討企業主辦會計、會計師及會計系學生對會計實務(會計處理目的及會計處理方式)與學習行為之道德態度。根據國內65位上市公司主辦會計人員、63位會計師與287位會計系大四學生之有效問卷回函分析,結果顯示:
    Relation: 會計與公司治理 1(1),頁 47-71
    DOI: 10.30139%2fJACG.200406.0003
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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