道德哲理與學生接受有疑問會計處理之道德判斷影響：以社會期望偏誤與性別為調節變項

Ethical ideology and students’ ethical judgments regarding the acceptability of questionable accounting practices:the moderating role of social desirability bias and gender

喬繼英(Chiao, Chi-Ying)

指導教授 ： 劉立倫

中原大學/商學院/商學博士學位學程/博士(2017年)

https://doi.org/10.6840/cycu201700035

摘要

研究指出，個人的道德哲理可能足以用來解釋不同的道德判斷。本研究擴展前人研究，探討個人道德哲理與道德判斷兩者之間的關係，檢驗各類個人道德哲理對於有疑問會計處理的接受程度，並探討社會期望偏誤及性別在個人道德哲理與道德判斷上的影響。
研究結果顯示，理想主義者與有疑問會計處理的接受度呈反向關係。當社會期望愈高時，愈不會接受有疑問的會計處理，反之，理想主義者與有疑問會計處理的接受程度兩者之間，則呈現比較弱的關係。男性理想主義者與有疑問會計處理的道德判斷關係顯示，比女性理想者主義者與有疑問會計處理的道德判斷關係，更加相關。研究依照2*2的分類方式，亦將個人道德哲理型態分類為：絕對主義者、主觀主義者、情境主義者及例外主義者，進一步加以探討，比較不同的個人道德哲理與道德判斷兩者之間的關係。整體來看，在有疑問會計處理的可接受程度上，絕對主義者相較於情境主義者及例外主義者，絕對主義者的判斷傾向於更為嚴厲。此外，由於會計舞弊是於法不容，會計盈餘管理介於合法與舞弊之間，研究結果顯示，在會計舞弊與盈餘管理的會計處理接受程度上，學生，特別是女性學生，不太會接受舞弊性的會計處理做法。
會計舞弊與會計盈餘管理處置的學生接受程度研究結果，可供教育工作者設定方針，對不同類別、不同道德哲理學生，選擇不同的會計舞弊或盈餘管理等會計處理議題，納入相關道德培訓或會計課程，有助學生在未來專業職涯，面對與選擇道德兩難的處置。在企業組織與相關專業基金協會，亦可採用於培訓課程或制定政策。

關鍵字

道德哲理 ； 道德判斷 ； 有疑問會計處理 ； 社會期望偏誤 ； 性別

並列摘要

Past research indicates an individual’s ethical ideology is a factor capable of explaining differences in ethical judgments. This study extends previous research by examining the moderating roles of social desirability bias (SDB) and gender, as well as by linking ethical ideology and accounting students’ judgments regarding the acceptability of questionable accounting practices. Data were obtained by asking 316 students at large universities to complete questionnaires and analyzed by descriptive statistics, confirmatory factor analysis, analyses of variance (ANOVA), hierarchical regressions, and paired-t tests through SPSS 21v with AMOS software.
The results show that idealism is negatively related to ethical judgments regarding the acceptability of questionable accounting practices. Moreover, the relationship between idealism and ethical judgments was strong (weak) and negative when students had high (low) SDB. In addition, a significant negative relationship between idealism and ethical judgments, but idealism was more strongly related to ethical judgments for male than for female.
Furthermore, this study dichotomizes idealism and relativism into high and low levels, and then crossing these dimensions, creates a two-by-two taxonomy of ethical ideologies: absolutists, subjectivists, situationists, and exceptionists. In general, absolutists tended to judge the acceptability of questionable accounting practices more harshly than exceptionists and situationists did. In addition, since fraud is out of legitimacy, and earnings management is between legitimacy and fraud, students were less likely to accept fraud accounting practices than earnings management accounting practices, especially for female students.
The findings will be helpful for educators in integrating ethical concerns into accounting curriculum and useful to businesses and professional associations as they develop their own policies, standards and educational programs regarding dealing with questionable accounting practices.

並列關鍵字

ethical ideology ； ethical judgment ； questionable accounting practices ； social desirability bias ； gender

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