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    題名: 盈餘管理之行為意圖:代理情境、道德發展與計畫行為理論之解釋
    其他題名: Behavioral Intention of Earnings Management: The Explanation of Agency Problem, Moral Development and Theory of Planned Behavior
    作者: 顏信輝;張瑀珊;吳美奇
    貢獻者: 淡江大學會計學系
    關鍵詞: 盈餘管理;道德發展;計畫行為理論;earnings management;moral development;theory of planned behavior
    日期: 2016-06
    上傳時間: 2014-06-27 10:19:34 (UTC+8)
    出版者: 臺灣大學管理學院
    摘要: 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.
    關聯: NTU Management Review 26(2),頁 107-138
    DOI: 10.6226/NTUMR.2016.FEB.R.12028
    顯示於類別:[會計學系暨研究所] 期刊論文

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