會計系學生專業道德態度社會化之探討：與企管系之比較

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Title:	會計系學生專業道德態度社會化之探討：與企管系之比較
Other Titles:	Professional Ethical Attitude Socialization of Undergraduate Accounting Students：Comparison with Business Administration Majors
Authors:	顏信輝;陳美嬪
Contributors:	淡江大學會計學系
Keywords:	大學學生;會計教育;企業管理教育;專業道德態度;社會化;性別差異;比較研究;道德教育;University Student;Accounting Education;Business Administration Education;Professional Ethics Attitude;Socialization;Gender Difference;Comparative Study;Moral Education
Date:	2002-04
Issue Date:	2014-02-12 14:55:17 (UTC+8)
Abstract:	本研究以419位一般大學與科技大學會計系、企管系一年級和四年級之學生為受試者，探討「科系」、「年級」、「教育體系」與「性別」對學生專業道德態度之影響。研究發現科技大學之學生較一般大學體系者具更高之專業道德要求，而專業教育在某些議題下，對學生之道德態度會發生顯著之影響，性別則未發現具重大解釋力。此外，本研究也發現學生個人對專業道德知識之重視與渴望，是解釋學生專業道德態度之重要變數。 This study examines the effect of professional ethical attitudes onmajor, school year, school system, and gender. Respondents were 419senior/freshman Accounting and Business Administration students fromTaiwanese general and vocational universities; results indicatevocational students manifesting higher levels of professional ethicalattitudes. There was also demonstrable impact on subjects' ethicalattitudes toward certain professional educational issues, yet nosignificant correlation between gender and ethics. Attitudes ofstudents who value and are eager to learn professional ethicalknowledge can be a critical variable in interpreting ethicalattitudes.
Relation:	第十一屆中華民國管理教育研討會論文集，頁216-237
Appears in Collections:	[Graduate Institute & Department of Accounting] Proceeding

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