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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33740

    Title: 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
    Other Titles: The influence of ethical ideology, framing effect and order effect on moral judgment
    Authors: 謝玉婷;Hsieh, Yu-ting
    Contributors: 淡江大學會計學系碩士班
    顏信輝;Yen, Sin-hui
    Keywords: 道德意識;架構效應;順序效應;信念調整;Ethical Ideology;Framing Effect;Order Effect;Belief-Adjustment
    Date: 2008
    Issue Date: 2010-01-11 04:29:48 (UTC+8)
    Abstract: 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。
    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.
    Appears in Collections:[Graduate Institute & Department of Accounting] Thesis

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