企業倫理課程對商學院學生道德考量、 職業道德認知與倫理價值觀之影響

The Influence of Business Ethics Courses on the Professional Ethics Awareness and Perception of Business School Students/Graduate

邱文松(Wen-Sung Chiu)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200372

摘要

企業倫理課程對企業、社會乃至個人，均不可或缺。其中之道德考量、職業道德認知、倫理價值觀，更是企業倫理教育之重要環節。本研究即探討企業倫理課程對道德考量、職業道德認知、倫理價值觀之影響。
本研究以中原大學商學院之會計、企業管理、資訊管理，以及國際貿易四系之在學生（含研究生）及畢業生為對象，研究修企業倫理課程與否，對其道德考量、職業道德認知與倫理價值觀之影響程度。
本研究採問卷調查法，以SPSS 8.0統計軟體進行資料分析。所使用之統計方法為：單因子變異數分析（one-way ANOVA）、單因子多變量變異數分析（one-way MANOVA）及敘述統計量等。
本研究結果發現：性別、工作經驗、職務、所屬系所是否為會計系背景，以及有否修習企業倫理課程，對道德考量、職業道德認知與倫理價值觀確有差異存在。女性呈現較具職業道德認知，而工作經驗越多者亦較具有職業道德認知。同時發現，國貿系學生呈現低度之職業道德認同。而會計系學生及會計系所出身者，在道德考量、職業道德認知與倫理價值觀方面，與其他系所學生相比，則有較高之倫理觀及高度之職業道德認同及道德考量。整體而言，曾修習企業倫理課程之學生，在道德考量、職業道德認知與倫理價值觀，與不曾修習企業倫理課程之學生相比，有明顯差異存在。

關鍵字

倫理價值觀 ； 企業倫理 ； 道德考量 ； 職業道德認知

並列摘要

The course of Business Ethics is virtually indispensable for the enterprise, society, and even individuals. Among them, the moral consideration, professional ethical awareness, and ethical value are three vital parts for business ethical education. This study is to explore the impact of the course of Business Ethics on the above three parts.
This study shall target its research on the undergraduates, graduate students, and the graduates of Accounting, Business Administration, Information Management, and International Trade Departments of the Business School of Chung-Yuan University and find out to what extent the course of Business Ethics selected by the student shall have an impact on their moral consideration, professional ethical awareness, and ethical value.
The study shall distribute the questionnaire to analyze the feedback through SPSS 8.0 statistics software. The methodology shall be one-way ANOVA, one-way MANOVA, and descriptive statistics.
The result of the study shows that the difference in sex, working experiences, nature of work, whether students have accounting background, and whether students have taken the course of business ethic are indeed making actual distinctions between and among their moral consideration, professional ethical awareness, and ethical value. Female students are having more professional ethical awareness than their counterparts. Also, students with more working experiences are having more professional ethical awareness than those with less working experience. The study simultaneously finds that students studying in the International Trade Department have a lower sense of professional ethical awareness whereas the accounting students or graduates are having a higher sense of moral consideration, professional ethical awareness, and ethical value than students in other departments. In overall, a major distinction exists between students who have taken the course of Business Ethics and students who have not taken the course.

並列關鍵字

professional ethical awareness ； Business ethics ； and ethical value ； moral consideration

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