專業人員人格特質、工作價值觀、道德哲理與道德判斷之關連性研究

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Title:	專業人員人格特質、工作價值觀、道德哲理與道德判斷之關連性研究
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
Contributors:	淡江大學會計學系碩士班陳叡智;Chen, Jui-chih
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
Date:	2009
Issue Date:	2010-01-11 04:31:35 (UTC+8)
Abstract:	本研究採用問卷調查蒐集研究資料，藉由實證瞭解專業人員之人格特質、工作價值觀、道德哲理與道德判斷間之關連性。實證結果發現，會計專業人員與非會計專業人員在人格特質、工作價值觀及道德判斷上均有顯著差異。此外，受測者人格特質中之外向性、和善性、神經質與經驗開放性與工作價值觀部分構面有關。就道德哲理而言，人格特質越偏向嚴謹性之專業人員理想主義傾向越高，越偏向神經質之專業人員理想主義傾向越低，越偏向經驗開放性之專業人員則相對主義傾向越高。就道德判斷而言，人格特質越偏向經驗開放性之專業人員對內線交易之判斷標準越寬鬆，越傾向平安和諧工作價值觀之專業人員對內線交易之判斷標準越嚴格，越重視外在酬償工作價值觀的專業人員在營運操縱、會計操縱及內線交易三個道德判斷構面均顯著較寬鬆。研究亦發現理想主義偏向越高之專業人員對盈餘管理行為之判斷標準較為嚴格；反之，相對主義偏向越高之專業人員對不道德之商業行為判定標準較為寬鬆。因此，企業選用人才之時，若可瞭解其人格特質、工作價值觀及道德哲理思考之傾向，則可降低專業人員從事不道德行為之可能性。 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:	[Graduate Institute & Department of Accounting] Thesis

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