組織學習能力、自我效能與會計人員道德行為態度之相關研究

A Study on Relationship among Organizational Learning Capability, Self-efficacy and Accountant’s Ethical Behavior Attitude

陳宇徵(Yu-Jheng Chen)

指導教授 ： 呂珮珊

朝陽科技大學/管理學院/會計所/碩士(2011年)

摘要

近年企業財務弊案之發生，影響了社會大眾對會計專業之信賴，也引發許多會計人員道德問題之檢討聲浪，因此，本研究針對一般工作場合中可能面臨之道德問題，採用問卷調查方式，以會計師及記帳士事務所之從業人員為受試對象，探討事務所內組織學習能力和會計從業人員自我效能與其道德行為態度間之關聯性，並瞭解自我效能是否為組織學習能力對道德行為之中介變項。
本研究經結構方程模式分析，研究結果發現組織學習能力與道德行為態度呈正向顯著影響，顯示事務所之組織學習能力愈高，可使會計從業人員之道德行為態度愈正向。會計從業人員之自我效能對其道德行為態度亦有正向顯著影響，即自我效能愈高者，能夠確信自我能力，進而使其有較正向之道德行為態度。而事務所組織學習能力對會計從業人員道德行為之影響，受個人自我效能之中介影響。因此，本研究認為欲提高會計從業人員之道德行為態度，可由提昇組織學習能力與自我效能兩方面，讓會計從業人員藉由組織間意見溝通、增加自我能力知覺等，促使會計從業人員道德行為態度愈正向。

關鍵字

道德行為態度 ； 自我效能 ； 組織學習能力

並列摘要

Recently, corporate ethical scandals have influenced public trust in the accounting profession and have triggered many ethical issues related to accounting profession. The paper is based on a questionnaire survey of accounting profession in accounting firms and bookkeepers to investigate their ethic behavior. This study investigates how organizational learning capability (OLC) and self-efficacy to impact ethical behavior. It also aims to explore whether organizational learning capability may influence ethical attitude mediating by self-efficacy.
Using the structural equation methodology, the causal model was tested. The results show that OLC is significant positive between ethical behaviors in accounting profession. There is also significant positive relationship between self-efficacy and ethical behaviors in accounting profession. It suggests that individuals with high self-efficacy have greater propensity for problem solving and show positive ethic behaviors in accounting profession. The findings also suggest that organizational learning capability may influence ethical attitude mediating by self-efficacy. This, in turn, suggests that individuals with high self-efficacy in appropriate organizational learning capability will show higher positive ethical behaviors than individuals with low self-efficacy.

並列關鍵字

Organizational learning capability ； Self-efficacy ； Ethical behavior

參考文獻

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