道德哲理對盈餘管理意圖影響之研究—以道德強度為干擾變數

The Effect of Moral Philosophy on the Intention of Earnings Management : Moral Intensity as a Moderating Variable

陳怡君(Yi-Jyun Chen)

指導教授 ： 黃振豊 ； 顏信輝

淡江大學/管理學院/會計學系碩士班/碩士(2011年)

https://doi.org/10.6846/TKU.2011.00592

摘要

由於近年來國內外企業不斷爆發舞弊事件，使得社會大眾開始探討為何財務報表無法真實的反應公司營運狀況，並對財會人員的道德操守產生了質疑。有鑒於此，本研究在探討個人道德哲理、道德強度是否會對盈餘管理意圖產生影響，以及道德強度是否會造成干擾現象。採問卷調查法的方式進行，針對國內731位會計系大四生及212位商管EMBA學生之有效樣本進行分析。
有關於道德哲理對盈餘管理意圖的影響，實證結果證實，高理想主義者比低理想主義者的盈餘管理意圖來的低；反之，高相對主義者則比低相對主義者的盈餘管理意圖來的高。本研究同時發現，主觀主義者的盈餘管理意圖顯著高於絕對主義者的盈餘管理意圖。關於道德強度對盈餘管理意圖的影響，研究發現，道德強度中有關於社會共識、結果發生率、結果嚴重性3項構面會對於會計系大四學生的盈餘管理意圖產生顯著性的影響；對商管EMBA學生而言，則是親近性及結果嚴重性構面會對其盈餘管理意圖產生顯著性的影響。
最後，有關於道德強度是否會對於道德哲理在盈餘管理意圖的影響上產生干擾效果。透過實證的研究發現，社會共識、親近性構面分別會對於會計系大四生及商管EMBA學生所擁有的道德哲理在盈餘管理意圖的影響，具顯著的干擾效果。

關鍵字

道德哲理 ； 道德強度 ； 盈餘管理意圖

並列摘要

Fraudulence has been occurring throughout countries, and the public start to trace back to the cause of unrealistic financial report which does not reflect a firm’s operating performance. Furthermore, the ethics of financial accounting related personnel has been doubted. Based on apparent issues, this study discusses personal moral philosophy and its relation with earnings management intention, meanwhile, moral intensity serves as moderate variable as well as main factor which effect the relation. This study is conducted by analyzing the effective surveys responded by 731 university senior students who major in accounting and 212 master students who major in executive management of business administration (henceforth EMBA).
The empirical result from investigating the relation between moral philosophy and earnings management intentions indicates that high idealists have lower earnings management intention relative to low idealists; high relativists have higher earnings management intention relative to low relativists. Another discovery from the result is that subjectivisms have significantly higher earnings management intention than absolutism.
The analysis of moral intensity and its relation to earnings management intention shows that within the moral intensity, three constructs (i.e. social consensus, probability of effect, magnitude of consequences) effect university senior students’ earnings management intentions significantly. For EMBA students, proximity and magnitude of consequences impose significant effect on earnings management intention. Finally, result from investigating the moderate effect that moral intensity has imposed on the relation between moral philosophy and earnings management intention shows that social consensus and proximity constructs moderately affect university senior students’ and EMBA students’ intention to manage earnings respectively.

並列關鍵字

moral philosophy ； moral intensity ； intention of earnings management

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