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    Title: 代理問題下個人價值觀與道德哲理對反功能決策之影響
    Other Titles: The Effects of Personal Values and Moral Philosophy on Dysfunctional Decision under Agency Problem
    Authors: 張寶光;黃振豊;顏信輝;郭君儀
    Contributors: 淡江大學會計學系
    Date: 2011-12-03
    Issue Date: 2013-10-23 15:17:29 (UTC+8)
    Abstract: 本研究以實驗法探討在代理問題下,個人價值觀與道德哲理對反功能決策的影響。
    主要研究發現為,首先,無論是傾向保守或傾向自我加強型的個人價值觀對反功能決策並無直接效果的影響。其次,傾向理想主義類型者對反功能決策有顯著為正的影響,表示高 想主義者較傾向中斷該投資決策。第三,傾向保守類型的人愈不屬於高相對主義,若為傾向自我加強類型的人,愈不屬於高理想主義。最後,傾向高理想主義類型者,對反功能決策之影響,在代情境強時顯著高於無代問題時,亦即代理問題是傾向理想主義者對於反功能決策的中介變數。
    In this study, use an experimental research to explore the agency problems, personal values and moral philosophy of the impact of dysfunctional decision‐making. The main research findings, first, whether conservative or tend to the personal values of self‐reinforced dysfunctional decision‐making has no direct effect the impact. Second, the tendency of the idealistic type is significant decision‐making functions for the
    positive impact that high ideal advocates tend to interrupt the investment decisions. Third, the more conservative type of person does not belong to the high relativism, if the tendency to self‐reinforcing type of person, the more does not belong to the high idealism. Finally, the type who tends to high idealism, the impact of dysfunctional decision‐making in the agency context significantly higher than those without the strong agent problem, the problem is that agents tend to idealist dysfunctional decision‐making for the mediator variables.
    Relation: 中華民國管理科學學會100年年會(第5屆第4次會員代表大會)暨『百年基業永續發展』研討會
    Appears in Collections:[企業管理學系暨研究所] 會議論文

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