近來,許多大企業舞弊案使會計從業人員的道德操守造成負面衝擊,並促使目前學術界及業界對會計從人員道德再教育之重視。本研究試圖從會計事務所組織的角度,探究其組織學習能力是否會透過正向心情,對會計從業人員之道德行為態度產生影響,藉以了解工作環境對道德行為態度之影響。 本研究針對會計師事務所及記帳士事務所從事審計或記帳工作之人為研究對象,共313份樣本,有效回收率為70%,透過結構方程模式(Structural Equation Models,簡稱SEM)分析之研究結果顯示,組織學習能力與道德行為態度之間受正向心情中介影響,代表事務所成員的組織學習能力在處於正向心情的情況下會顯著的對道德行為產生正向效果。本研究亦期盼能藉此提供會計領域之業界於員工在職教育訓練及員工情感等相關領域研究之參考。
Recently, many coporate business scandals cause negative impact on ethics in accounting profession. Therefore, people reexamine moral re-education in accounting field. In order to investigate how organizational environment impact employees’ ethical attitude in accounting field, this paper examines the association between organizational learning capability (OLC) and ethical behaviors mediating by positive mood. This paper is based on a questionnaire survey of employees in accounting firms and bookkeeping firms. The sample size is 313 and rate of sample return is 70%. Using SEM analysis, the causal model is tested. The results suggest that the organizational learning capability has significantly positive effect on ethical behavior of employees mediating by their positive mood. This, in turn, suggests individuals with high positive mood in appropriate organizational learning capability will show high positive effect on ethical behaviors. This empirical paper is expected to help further researches in the field of accounting on-the-job-training and employee’s affective.