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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22000

    Title: 會計系學生道德哲理與道德判斷關係之研究
    Authors: 顏信輝;Yen, Hsin-hui;簡穗
    Contributors: 淡江大學會計學系
    Keywords: 會計教育;職業道德;道德判斷;多元道德量表;Accounting Education;Professional Ethics;Moral Judgment;Multidimensional Ethics Scale
    Date: 2002-10
    Issue Date: 2009-11-30 13:49:19 (UTC+8)
    Publisher: 臺北市:臺北商業技術學院
    Abstract: 本研究以多元道德量表(Multidimensional ethics scale;MES)來衡量我國會計系學生之道德哲理構與道德哲理對其專業道德判斷之影響。有效樣本之受試者來自國內北部與中部兩所大學之會計系大四學生共175位。研究發現,於三個會計情境之道德困境個案(稅務、管理與審計)中,MES之道德公正論、相對論、效用論與社會契約論等道德構面都可獲得確認。此外,在各道德面中,以道德公正論對受試者之道德評估影響最顯著與穩定,而相對論並未發現有顯著之影響,此發現於控制受試者可能之社會期望偏誤後,結果仍獲支持。而在對自我行為意圖之影響方面,亦以道德公正論之發現最穩定,不過在對同儕行為意圖之認知方面,反而以相對論之效果較顯著,道德公正論並未有重大影響。
    Relation: 第一屆北商學術論壇研討會論文集,12頁
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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