以企業倫理為觀點暨曼陀羅模式探討財會人員之道德決策：運用情境式問卷調查法

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/51463

Title:	以企業倫理為觀點暨曼陀羅模式探討財會人員之道德決策：運用情境式問卷調查法 Discussing the Ethical Decision Making of Financial and Accounting Person from the Perspective of Business Ethics and the Mandala Model: Apply Scenario Questionnaires Survey Method
Authors:	何雪芬
Contributors:	國際企業管理學系碩士在職專班
Keywords:	台灣中小企業道德決策企業倫理曼陀羅模式理性行動理論情境式問巻調查法 taiwan small and medium enterprise ethics decision making business ethics mandela model theory of reasoned action scenario questionnaires survey method
Date:	2022
Issue Date:	2023-03-09 15:50:55 (UTC+8)
Abstract:	道德是企業組織的基石，不當舞弊行為層出不窮，因此，想要擁有健全以及有效的公司治理，財會人員個人的道德判斷成為重要的管理議題。本研究以台灣中小企業財會人員及即將成為財會人員為問卷受試者，以真實故事改編之電影情節，加以編修成情境式問卷，結合東方曼陀羅模式及西方理性行動理論為研究架構，推導出13個假說，使用(PLS-SEM)結構方程模式，SmartPLS 3.3.3分析方法進行驗證，探討財會人員道德決策理念。針對全體樣本分析驗證結果為「欲望」對「自我」一個假說不成立，其餘12個假說皆成立，另分群結果為：1. 有收入者，外在的社會規範(知識)，對於社會環境中訓練有素的人(自我)，不具影響，推論會因感受到的各種壓力等因素而不得不屈服，進而產生違心、違規的行為；2. 無收入者(包含學生)，不存在過多欲望，未涉入過多生活現實面，在面對各種誘惑或壓力時，較能不為所動。本研究建議，企業應加強對高階領導者負面真實案例教育，塑造企業具倫理道德的工作場域，上行下效，做為基層員工行為規範，提升企業長期競爭力。 Code of Ethics is the cornerstone of business organization, though cases regarding unethical behavior have continued to take place in the industry. Therefore, to ensure organization is effectively & properly managed, the ethical decision making ability for Financial & Accounting personnel has become a critical topic in business management. This research was conducted among current and prospective Financial & Accounting personnel within small & medium-sized enterprises in Taiwan. Research questionnaire was compiled with scenarios adapted from movies based on true stories. The research framework applied in this study combined eastern Mandela Model and western Theory of Reasoned Action (TRA) Method to derive 13 hypotheses. This research utilized PLS-SEM and SmartPLS 3.3.3 analytical method to analyze and verify the data, in order to identify the ethical decision marking approach for Financial & Accounting personnel. Based on total sample size, it was concluded that aside from one hypothesis regarding 「desire」vs.「ego」is not valid, the rest of 12 hypothesis are all valid. Additional conclusions derived from the sub population analysis: 1) For population with income: among people who are streetwise & seasoned in life (ego), their level of knowledge on social norms (knowledge) does not have a positive correlation to how ethically they chose to behave in the scenarios. Based on this finding, it was inferred that there is a higher possibility that this population would succumb to various influences such as pressure and behave unethically. 2) For population without income (including students): This population are more likely to resist temptation or pressure, possibly because they do not have excessive desire and haven’t seen the reality in life. This research suggests that corporation should reinforce the ethics education among senior leaders via real life case studies that have resulted in negative consequences. Through this approach would leaders lead by example and inspire employees to follow their footsteps, ultimately achieving the goal of improving corporate long term competitiveness.
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