| 摘要: | 有關政府機關會審人員之道德議題之研究長期以來較為匱乏，本研究主要利用結構方程模式，針對304名受測者進行分析，探討政府機關會審人員之個人價值觀、道德哲理與道德信念之間的關聯性。
研究結果發現： (一)、會審人員的個人價值觀會影響道德信念，尤以較偏保守程度(保守相對於開放權變)之會審人員，較無法容忍不道德的會計審計行為，可能原因為價值觀偏向保守的會審人員，生活較為單純，且在執行公務常以法規為遵循依據，其價值觀又受中國儒家思想甚深，因此較無法容忍不道德的會計審計行為。(二)、道德哲理屬理想主義者與個人價值觀也傾向保守程度的會審人員，較無法容忍不道德的行為，顯示因其工作環境特性，負有財務責任，凡事必須謹慎小心，因此個人價值觀偏向保守性者，其道德哲理亦會屬理想主義者。(三)、會審人員之道德哲理屬性，不論屬理想主義或相對主義均顯示會影響道德信念，顯示會審人員愈傾向理想主義者，自我要求愈高，希望專業工作能在法、理、情三者均能兼顧下完成交付之任務，但有衝突時也會以法理為優先考量之準則，因此較無法容忍不道德的會計審計行為；反之，若會審人員愈傾向相對主義者，則因法規大部份為原則性規定，行政命令又無法鉅細糜遺加以規定時，會審人員對專業道德兩難之判斷，會因其道德哲理之傾向而有不同的判定。
The study on the governmental accountants and auditors ethical issues is limit for a long time. In the view of the fact, this research, based on 304 subjects for accountants and auditors of government organizations, mainly uses structural equation modeling (SEM) to proceeding the analysis and discussion the correlation among personal value, the ethical ideology and the ethical beliefs.
There are three major findings in this research. First, accountants and auditors of governmental organizations, with lean to conservative dimension in individual values, are unable to tolerate unmoral behavior in official affairs. However, theres earch doesn’t show that accountants and auditors of governmental organizations, behaviors. This indicates that public servants with lean to self-enhancement type pursue power and authority but also care about the social justice. Second, accountants and auditors, with personal value leaning to conservative nature and the idealism ethical ideology, are unable to tolerate the immoral behaviors comparatively. Due to characteristics of their working surroundings and beingtaking charge of the financial responsibility, they have the tendency toward conservative personal value and the idealism ethical ideology. Third, it cannot be indicated that accountants and auditors with personal value leaning to self-enhancement type can tolerate the immoral behaviors, no matter their ethical ideology are the idealism or the relativism. Owing to perfect internal control system and rigid operation norms in government institution, they even if leaning to self-enhancement type, still can not be demonstrated that they can tolerate the immoral behaviors. |
