台灣會計師事務所組織特性、倫理氣候與倫理行為意圖關係之研究

An Empirical Investigation of the Relationship among Organizational Characteristics, Ethical Climate and Ethical Behavior Intention: Evidence from Taiwan CPA Firms

許毅帆(YI-FAN SHIU)

指導教授 ： 張寶光 ； 顏信輝

淡江大學/管理學院/會計學系碩士班/碩士(2009年)

https://doi.org/10.6846/TKU.2009.00814

摘要

近期發生許多嚴重的員工不倫理行為，如美國安隆及國內力霸等案件。這些事件不只使企業本身蒙受極大的傷害，也造成社會大眾的撻伐。同時，也引起人們對於倫理議題及員工不倫理行為的重視。因會計師事務所查核之財務報表會被政府、銀行和投資大眾所使用，故事務所之審計員工若發生不倫理行為，不只傷害事務所之績效與聲譽，亦會影響到報表使用者。因影響層面甚廣，審計員工之倫理行為須被重視與預防。相關研究顯示組織內的倫理氣候會影響員工之倫理行為，而且組織特性不同所塑造的倫理氣候取向也不同。因此，為預防審計人員之不倫理行為之發生，研究組織特性、倫理氣候與倫理行為之關係值得深入探討。
本研究採用問卷調查之方式，以國內189位會計師事務所審計員工為施測對象，進行統計檢定假說。研究結果如下：
一、台灣會計師事務所倫理氣候以效率取向及規則法律取向感知最高。二、會計師事務所組織特性不同，在倫理氣候與倫理行為意圖上有顯著差異，尤其規則法律取向倫理氣候差異最大。三、倫理氣候取向對倫理行為意圖有顯著影響，其中關懷取向及社會責任取向倫理氣候對倫理行為有正向影響，自利取向倫理氣候對倫理行為有負向影響。

關鍵字

組織特性 ； 倫理氣候 ； 倫理行為意圖

並列摘要

Recently, it happened much severely unethical behavior by employee like Enron and Rebra etcetera. These events will not only destroyed the enterprise itself, but also punished by public. Moreover, it brought important on ethical issue and employees’ unethical behavior by people. Because financial statements audit by CPA firms are used by government, bank and investor, unethical behavior by auditors will not only injure CPA firms’ performance and reputation, but also affect user’s decision. Because the aspect that influenced by auditor’s unethical are extensive, we should place importance on and prevent it. Relevant research reveal ethical climate of organization affect unethical behavior, and the different organizational characteristics will mold the different type ethical climate. So as to prevent unethical behavior of auditors. It is worth to study the relationship among organizational characteristics, ethical climate and unethical behavior.
The present study adopts the investigation method of the questionnaire. According to the response from 189 auditors employed by CPA firms in Taiwan, the result of the present study were going through statistic analysis to test various hypotheses. The finding of present study are as follow:
1. The CPA firms in Taiwan were strongly related to both efficient and Rule & law climate types.
2.There were significant difference in the perception of ethical climate and unethical behavior based upon organizational characteristics, especially in the rule & law ethical climate .
3.The ethical climate types significantly affected unethical behavior. The caring and social responsibility climate types positively related to ethical behavior; the self-interest climate type negatively related to ethical behavior.

並列關鍵字

Organizational Characteristics ； Ethical Climate ； Ethical Behavior Intention

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