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    題名: 道德意識、架構效應與順序效應對道德判斷之影響:以作弊舉發與盈餘管理為例
    其他題名: The influence of ethical ideology, framing effect and order effect on moral judgment
    作者: 謝玉婷;Hsieh, Yu-ting
    貢獻者: 淡江大學會計學系碩士班
    顏信輝;Yen, Sin-hui
    關鍵詞: 道德意識;架構效應;順序效應;信念調整;Ethical Ideology;Framing Effect;Order Effect;Belief-Adjustment
    日期: 2008
    上傳時間: 2010-01-11 04:29:48 (UTC+8)
    摘要: Forsyth (1980) 提出理想主義 (idealism) 與相對主義 (relativism) 用以解釋個人之道德判斷,而架構效應 (framing effect) 與順序效應 order effect) 係心理學家提出個人處理資訊之兩個重要認知特性。本研究由兩實驗組成,分別以學生考試作弊與企業盈餘管理為道德判斷之實驗情境,實驗一與實驗二分別以119位、142位學生為受試者,探討個人道德意識與認知特性對道德判斷之影響。
    本研究以問卷調查方式進行,各實驗之研究結果如下:
    一、實驗一之研究結果發現,在不同道德判斷情境下,均證實道德意識對道德判斷具有顯著之影響,且高理想主義者(低相對主義者)對道德議題之判斷較低理想主義者(高相對主義者)為嚴格。對於相同經濟意義之資訊,以不同之陳述方式對道德判斷呈現顯著之影響,而在不同資訊陳述順序方面,受試者對舉發作弊意願(贊同盈餘管理程度)呈現顯著之時近效應,即採先有利後不利之陳述順序者,其舉發作弊意願(贊同盈餘管理程度)會顯著高(低)於採先不利後有利之陳述順序者。架構效應與順序效應在實驗一獲得證實,本實驗結果發現個人進行道德判斷時,確實會受到個人道德意識、資訊陳述方式與陳述順序不同所影響。
    二、實驗二之研究結果發現,高理想主義者(低相對主義者)對道德議題之判斷較低理想主義者(高相對主義者)為嚴格。對於相同經濟意義之資訊,以不同之資訊陳述方式雖未對道德判斷呈現顯著之影響,但受試者在不同資訊陳述方式下,其信念調整之方向與幅度,均符合本研究預期,而不同之資訊陳述順序亦對道德判斷呈現顯著之影響。
    本研究以道德意識出發,並結合心理學家提出人類處理資訊之兩個重要認知特性,提出更接近真實世界情境之研究貢獻。
    Recent research has supported Forsyth’s study conclusions about the taxonomy of ethical ideology: (a) Relativism, (b) Idealism in 1980. The typology of ethical ideologies explains this variation by suggesting that in general people take particular stances regarding ethics and that the position taken will influence the judgment reached. Psychologist suggested that framing effect and order effect can explain the cognitive bias on decisions. Experiment one and two respectively have 119 and 142 students as experimenters, which discuss the influence of ethical ideology and cognitive bias on moral judgment. Results indicate that:
    1. Experiment one finds that ethical ideology have significantly different from moral judgments. Idealist (non-relativist) exhibits higher ethical standards for moral judgments than non-idealist (relativist). It also demonstrated that the moral judgments were influenced by framing effect and order effect.
    2. Experiment two finds that idealist, non-idealist, relativist and non-relativist have different moral judgments. The order in which information is received that it is a recency effect occurs. Although these observation do not imply that the moral judgments were influenced by framing effect, but the belief-adjustments of experimenters were consistent with our anticipation.
    The study outlines the possible explanations for the moral judgments that influenced by cognitive bias and contribute to the empirical evidences were more complied with reality.
    顯示於類別:[會計學系暨研究所] 學位論文

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