本文以 Ajzen (1985) 提出之計畫行為理論 (TPB) 為研究架構，整合個人道德發展程度，
考量於不同代理情境下，提出包括「態度」、「主觀規範」與「知覺行為控制」三構面
的會計人員從事盈餘管理之行為意圖模式。本研究並將 TPB 三構面進行解構，連結盈餘
管理、道德發展及代理情境進行探討，可更完整捕捉會計人員進行盈餘管理之行為意圖。
研究發現計畫行為理論中僅有「態度」構面對會計人員之盈餘管理意圖具有顯著之解釋
力，進一步分析顯示「利他性」之觀念灌輸最具有影響會計人員態度之能力；此外，代
理情境與道德發展此二變數均會顯著影響我國會計人員從事盈餘管理之行為意圖，而且
此二變數對盈餘管理意圖亦具顯著之交互作用。
Based on Ajzen (1985) Theory of Planned Behavior (TPB) and the concept of agency theory
as well as moral development, this study proposes a behavioral intention model consisting of
agency situation, moral development, and the three dimensions of TPB, including attitude
toward the behavior, subjective norm, and perceived behavioral control. This study
decomposes the above three factors into multi-dimensions in examining accountants’
behaviors with regard to earnings management, moral development and agency problem
conditions to provide a comprehensive understanding of the behavioral intentions of earnings
management. The main results of this study indicate that the “attitude” dimension is the only
significant variable of TPB that explains the earnings management intention of accounting
practitioners. Further analysis also suggests that the accounting practitioners’ “attitude”
could be more effectively influenced through inculcation of the concept of “altruism”. In
addition, the behavioral intention of accounting practitioners engaged in earnings
management is significantly affected by agency situation and moral development. We found
significant interaction between the two variables.
