| 摘要: | 企業的舞弊醜聞不僅直接對企業之利害關係人造成傷害，所引發的信心危機也對資本市場帶來嚴重的負面衝擊。深究各種財務弊案的起源係不脫「人」的因素，而「道德」似乎是杜絕所有弊端發生的解決之道，因此，近年道德領域受到愈來愈多的關注。道德決策者往往會依據個人道德原則的道德哲學來辨識困境本身之道德強度，進而影響其道德決策流程，而國內目前此關聯性之相關研究稀少。Rest (1993)的研究發現教育和年紀是道德發展中重要的決定因素，而大學教育則是奠定專業知識最主要的教育學習階段，因此本研究以大學商管相關科系學生為研究對象，運用商業模擬情境，以Rest (1986)的道德決策流程理論與Jones (1991) 議題權變模型為基礎架構，從學生個人特質(道德哲學)與客觀的道德議題本身(道德強度)二個構面，探討影響學生道德決策的相關因素。本研究收集1,082份有效樣本進行實證分析，主要研究結論歸納如下：一、認知道德問題，會依序影響其道德判斷及道德意圖，且各階段呈現正相關。二、道德強度與道德決策流程具有正相關。三、偏向理想主義人格特質者，對於道德強度二因素(潛在損害、社會壓力)皆顯著正相關，而相對主義者除情境二以外，會與潛在損害呈現顯著負相關，而與社會壓力關係不顯著。四、具理想主義人格特質之學生面對道德困境時，其道德強度愈會中介影響其道德決策流程。而偏向相對主義人格特質者行使道德決策時，道德強度之中介影響則較不顯著。五、大學財金系學生其相對主義人格特質顯著高於會計、企管兩系之學生﹔男女在理想主義上具有顯著之差異﹔而大學高、低年級不論在理想或是相對主義人格特質上則沒有顯著差異。
Fraudulences not only cause a direct decrease in the assets of stakeholders, it also raises a credit risk and brings severe negative impact to the capital market. Causes of various kinds of fraud can be traced back to its original contrivance, and ethic seems to be the only solution to avoid occurrences of fraud. Ever since then, people have started to focus their attention on ethical issues. The ethical decision maker will often draw conclusions in accordance with their moral philosophy of individual moral standards in order to identify the moral intensity of the dilemma which hence, affects the ethical decision-making process. Domestically, relative research is rare. According to Rest (1993), education and age are major factors of ethical development and in addition, college education is the primary learning stage of developing a basis of specialty/profession. This study surveys students from colleges of business/management, and in the mean time, constructs simulated business scenarios. Based on Rest(1986) ethical decision-making process theory and Jones(1991) issue-contingent model, we investigate possible determinant factors, which might affect students’ making ethical-decisions, from Personality traits (moral philosophy) and ethical issues (moral intensity) perspectives. This study collects a total of 1,082 valid samples. The summary of our results is as follows: （1）The recognition of moral issues will positively affect moral judgment and moral judgment will have positive impact on moral intent.（2）Moral intensity and ethical-decision making process are positively correlated. （3）Idealists have a positive correlation with moral intent(potential harm and social pressure). The Relativists, except for in scenario 2, have a significant negative correlation with potential harm and meanwhile, have insignificant correlation with social pressure. （4）When those students with Idealists trait face an ethical dilemma, their moral intensity will intervene ethical-decision making process. Whereas when those students with Relativists trait exercise ethical decision, moral intensity is an insignificant intervening variable. （5）Finance majoring students have significantly higher Relativism traits than accounting and business management majoring students; Gender imposes significant variation on Idealism; And there is no significant difference between juniors and seniors in terms of Idealism or Relativism traits. |
