以往有關盈餘管理之研究，大多以探討公司是否有執行盈餘管理行為，較少以心理層面的觀點進行調查，因此本研究從心理決策的觀點，運用Ajzen (1985)的計劃行為理論，並結合Rest(1986)道德決策流程理論，同時考量道德議題的重要性認知等觀點，探討可能影響商管人員從事盈餘管理行為意圖之因素為何，以增加盈餘管理之相關文獻。本研究以323 位EMBA學生為研究對象進行問卷調查，利用SEM結構方程模式檢定研究假說。研究結果發現當商管從業人員認知道德議題的重要性程度越高時，越容易判斷情境為不道德，並降低執行道德行為的意圖(即盈餘管理意圖)；其次，態度與主觀規範均會顯著影響執行盈餘管理的意圖，且行為信念、規範信念與控制信念會分別影響態度、主觀規範及知覺行為控制；最後，對盈餘管理之態度與主觀規範具關連性，且對盈餘管理之主觀規範與知覺行為控制間具關聯性。 In the past, most earnings management researches are conducted from corporational level. However, this study tries to investigate earnings management intention from individual psychology perspective instead. The major purpose of the study is to explore possible determinant factors of the accountant’s behavior intention of earnings management based on the theory of planned behavior ( Ajzen, 1985) and ethical decision-making process (Rest, 1986). The SEM model is employed to examine our hypotheses using questionnaires from 322 EMBA students. The findings of this research are as follows: Firstly, the higher perceived importance of an ethical issue, the easier un ethical judgment is made. Then the implementaiton of earnings management intention is lower accordingly. Secondly, attitude and subjective norm prominently influence earnings management intention; the beliefs prominently influence attitude, subjective norm, and perceived behavioral control. Finally, significant relationships exist between attitudes and subjective norm.
