本研究主要探討道德決策模型中會計人員道德信念、道德意圖與內疚三者之間的關聯性。近年來世界各地的財務舞弊不斷發生，許多道德以及法律的問題逐漸浮上檯面，而有關於會計人員的道德操守問題也逐漸受到重視，讓各界對會計專業道德投入高度之關注，有鑒於此，本研究使用結構方程模式檢視會計人員道德意識的偏向對不道德的會計行為判斷的影響，並討論內疚是否為中介因素加以干擾之。研究結果發現，會計人員的道德信念對於道德意圖有正向影響，對於內疚也有正向的影響，在營運操作內疚為部分中介變數；但是在會計操作內疚則為完全中介變數。另外比較學生和從業人員間的差異，發現兩個群體在營運操作和會計操作間具有不同的效果，學生僅在會計操作會產生內疚，而從業人員在營運操作和會計操作皆會產生內疚。 The purpose of this research is to probe the relationships among accountant ethical beliefs, ethical intention and guilt with the decision model. In the economic transition from planned economy to socialist economy, many ethical and legal issues have emerged. In view of this, this study uses structural equation modeling to investigate the effects of accountant ethical ideology priorities on the judgment of unethical accounting and auditing practices. Moreover, this research also examines the mediator of guilt. The empirical results find that guilt is significant mediators of the relationship between ethical beliefs and ethical intention. The guilt has a effect for partial mediating in operating manipulations, but it has effect of full mediating in accounting manipulations. Comparing the difference between students and practitioners, we find that students feell with guilt in accounting manipulations, but practitioners feel with guilt both in operating manipulations and accounting manipulations.
