Please use this identifier to cite or link to this item:
|Other Titles: ||A study of the relationships among personality traits, work value, ethical ideology and ethical judgments of professionals.|
|Authors: ||戴于庭;Tai, Yu-ting|
|Keywords: ||人格特質;工作價值觀;道德哲理;道德判斷;personality traits;Work Value;Ethical Ideology;ethical judgments|
|Issue Date: ||2010-01-11 04:31:35 (UTC+8)|
The research adopts questionnaire survey to collect data and examine the relationships among personality traits, work value, ethical ideology and ethical judgments of professionals. The empirical findings suggest that accounting and non-accounting professionals are significantly different in personality traits, work value and ethical judgments. The professionals’ personality traits including extraversion, agreeableness, neuroticism and openness to experience are related to some dimensions of their work values. Regarding the ethical ideology, the professionals who are more conscientious, tend to be more idealistic. The professionals who are more neurotic, tend to be less idealistic. The professionals who are more open to experience, tend to be more relativistic. In terms of ethical judgments, the professionals who are more open to experience, tend to be more lenient of insider trading. The professionals whose work values are more peace and harmonious orientated tend to be stricter on insider trading. The professionals who are more concerned with extrinsic rewards, tend to be more lenient of operating manipulations, accounting manipulations and insider trading. Finally, the professionals tend to be more idealistic, tend to be stricter with the earning managements judgments. On the other hand, the professionals tend to be more relativistic, tend to be more lenient to the immoral business practices. Therefore, when recruiting new employees, if organizations could analyse their personality traits, work value, and the tendency toward ethical ideology, may reduce the risk of employing unethical professionals.
|Appears in Collections:||[會計學系暨研究所] 學位論文|
All items in 機構典藏 are protected by copyright, with all rights reserved.