臺灣博碩士論文加值系統

近年企業財務弊案之發生，影響了社會大眾對會計專業之信賴，也引發許多會計人員道德問題之檢討聲浪，因此，本研究針對一般工作場合中可能面臨之道德問題，採用問卷調查方式，以會計師及記帳士事務所之從業人員為受試對象，探討事務所內組織學習能力和會計從業人員自我效能與其道德行為態度間之關聯性，並瞭解自我效能是否為組織學習能力對道德行為之中介變項。
本研究經結構方程模式分析，研究結果發現組織學習能力與道德行為態度呈正向顯著影響，顯示事務所之組織學習能力愈高，可使會計從業人員之道德行為態度愈正向。會計從業人員之自我效能對其道德行為態度亦有正向顯著影響，即自我效能愈高者，能夠確信自我能力，進而使其有較正向之道德行為態度。而事務所組織學習能力對會計從業人員道德行為之影響，受個人自我效能之中介影響。因此，本研究認為欲提高會計從業人員之道德行為態度，可由提昇組織學習能力與自我效能兩方面，讓會計從業人員藉由組織間意見溝通、增加自我能力知覺等，促使會計從業人員道德行為態度愈正向。

Recently, corporate ethical scandals have influenced public trust in the accounting profession and have triggered many ethical issues related to accounting profession. The paper is based on a questionnaire survey of accounting profession in accounting firms and bookkeepers to investigate their ethic behavior. This study investigates how organizational learning capability (OLC) and self-efficacy to impact ethical behavior. It also aims to explore whether organizational learning capability may influence ethical attitude mediating by self-efficacy.
Using the structural equation methodology, the causal model was tested. The results show that OLC is significant positive between ethical behaviors in accounting profession. There is also significant positive relationship between self-efficacy and ethical behaviors in accounting profession. It suggests that individuals with high self-efficacy have greater propensity for problem solving and show positive ethic behaviors in accounting profession. The findings also suggest that organizational learning capability may influence ethical attitude mediating by self-efficacy. This, in turn, suggests that individuals with high self-efficacy in appropriate organizational learning capability will show higher positive ethical behaviors than individuals with low self-efficacy.

目 錄
摘 要 I
ABSTRACT II
誌 謝 III
目 錄 IV
表 目 錄 VI
圖 目 錄 VII
附 錄 VIII
第壹章 緖論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程與步驟 5
第貳章 文獻探討及假說建立 7
第一節 道德行為 7
第二節 組織學習能力 14
第三節 自我效能 17
第四節 組織學習能力、自我效能與道德行為之相關性 19
第參章 研究設計 21
第一節 研究方法 21
第二節 研究架構 22
第三節 研究對象及施測過程 23
第四節 研究工具 24
第五節 資料分析方法 32
第肆章 統計結果與分析 35
第一節 樣本特性分析 35
第二節 敘述統計及相關分析 40
第三節 結構方程模式分析 45
第伍章 結論與建議 50
第一節 結論 50
第二節 建議 51
參 考 文 獻 52

表 目 錄
表2-1 道德發展理論彙整表 13
表3-1 各變項量表發展依據彙整表 26
表3-2 量表項目分析 30
表3-3 各量表之Cronbach’s α值 31
表4-1 分佈概況 35
表4-2 樣本結構分析 38
表4-3 各變項之單因子變異數分析 42
表4-4 研究變項平均數、標準差及變項間相關係數 43
表4-5 一般道德行為量表之成對樣本統計量 44
表4-6 整體模式配適度之衡量檢定結果 46
表4-7 模式之潛在變項與潛在變項間的參數估計 48
表4-8 潛在變數之影響結果 48

圖 目 錄
圖1-1 研究流程圖 5
圖3-1 研究模型 22
圖3-2 結構關係模式 34
圖4-1 結構關係模式之路徑係數 48

附 錄
附錄 一：預試問卷 58
附錄 二：正式問卷 61

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