本研究以Kohlberg(1969)之道德發展理論為依據，採用Rest(1986a)之道德判斷測驗(Defining issues test; DIT)量表，對我國203位會計系與企管系學生及132位查核人員進行道德發展檢測，以探討教育與工作經驗對會計人員道德態度社會化之影響。就教育社會化而言，研究發現一年級學生顯著比四年級學生具更高之P分數；女性學生比男性學生具更高之P分數；科系別對學生之P分數則無顯著影響。就職業社會化而言，查核主管之道德判斷成熟度顯著高於基層查核人員與會計系大四學生；女性會計人士之道德判斷成熟度顯著高於男性。此外，根據會計人員P分數之變化與道德發展主型階段分布情形亦再度指出，會計系學生之道德判斷成熟度並未因接受大學四年之會計專業教育而有所提升，但事務所之職業社會化過程對查核人員之道德判斷水準則有提升效果。此現象可能透露出國內大學會計教育體系中道德教育之缺乏或其成效之不彰，而事務所人才擢升政策對查核人員道德判斷能力之培養可以發揮正面之助益。 On the basis of Kohlberg's CMD (Cognitive Moral Development) model,Rest's DIT (Defining Issues Test) was administered to measure thesubjects' principled moral reasoning capability defined as P-score. The subjects were 203 undergraduates and 132 auditors. Effects ofmajor, school year, selection-socialization, and gender on moralreasoning were examined. Results of this study indicated thatfreshmen's average P-score was significantly higher than that ofseniors. Significant difference of P-scores was not found betweenaccounting seniors and business administration seniors. Females'average P-score was significantly higher than that of the malecounterparts. Auditors with higher positions (from supervisor topartner) had significantly higher P-scores than staff auditors andsenior accounting undergraduates. Besides, the P-score trend and stageallocation patterns also implicate while audit firm experience mightbenefit auditors' moral reasoning capacity, students' moral reasoninglevels do not advance with the completion of accounting discipline.The deficiency or ineffectiveness of moral education in school mightbe a cause.
