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

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。

關鍵字

盈餘管理；道德發展；計畫行為理論

並列摘要

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.