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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/92941


    Title: 道德哲學、道德強度與道德決策流程之關聯性探討
    Authors: 洪雪卿;黃奕誠
    Contributors: 淡江大學會計學系
    Keywords: 道德決策流程;道德強度;道德哲學
    Date: 2012-05
    Issue Date: 2013-10-24 12:03:14 (UTC+8)
    Abstract: 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,以道德決策流程理論與議題權變模型為基礎架構,從道德哲學與道德強度觀點,探討影響大學生道德決策的相關因素。本研究收回 1,082 份有效樣本進行實證分析,實證結果發現,當個人愈能知覺到道德問題時,則較能產生道德判斷,進而具有較高的道德意圖,道德強度與道德決策流程有關。其次,偏向理想主義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;而偏向相對主義者面對道德決策時,道德強度之中介影響則較不顯著。此外,財金系學生之相對主義程度顯著高於會計、企管兩系之學生。
    Relation: 當代會計 13(1),頁27-56
    DOI: 10.6675/JCA.2012.13.1.02
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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