On the Relationship among Values,Accounting Firm Staff Member's Independence Requirement Awareness,Ethics Judgment and Ethics Intention

• Main Authors: Pei-Yu Yang, 楊珮瑀
• Other Authors: Shuang-Shi Juang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/10813194757999828878

碩士 === 國立成功大學 === 企業管理學系碩博士班 === 94 === The change that economy is growing up with information constantly, enterprise's institutional framework and business scale and type attitude produced the great change; Moreover, a great deal of decrees lift a ban in the government and the community responsibility consciousness one is emphasized, the impact on society of enterprises also increases gradually. But the white collar classes of a succession of of enterprises practice fraud on the influence of reverse side brought toward society with the illegal economic crime, make enterprise's ethics and morals become the focus paid close attention by the people's institute gradually. This research to before ten major one office staff member values and its independence require cognitive discussion not related of, and regard this accounting firm every branch as the target , studying this office staff member's values and its independence requires cognition to judge through intermediary's parameter ethics that probe into the influence degree with the ethics intention. This research adopts the investigation method of the questionnaire, in order to count the software and carry on analysis with SPSS10.0. For descriptive statistical analysis , factor analysis , letter degrees of assay，canonical correlation analysis，hierarchical regression etc. This result of study is found: 1, The independence of the values and accounting firm staff member requires cognition to all present positive correlation. Except that a group of linear direct dependence independent cognition and personal values that makes up are presented and shouldered relevantly among them; Is it under taking oneself's consciousness as the leading factor situation , is it rely in-service training of office and declare and lead to enhancement that independence require their to need still to show, in the hope of adjusting the difference between the two then obtaining the equalization point. 2, Judge in ethics that gets involved: Staff members of the office relatively pay attention to the values of ' personal value ', whether it pays ethics and takes action or not to still regard personal demand as the prerequisite; And accord with its personal value to need , would like to put into the ethics action ; At the same time , can find a staff member relatively object to the values of ' social value ' in the office , take action and hold negative influence to ethics . 3, Judge in ethics that gets involved: Staff members of the office are moved and transfered to the relevant independent cognition of directness from the independent cognition of original professional lines. Show in restraint that ethics judge , office personnel agree more on professional restraint influence of clause, the more unwilling to be engaged in to be an action of the ethics the person who admits its clause is; In is it after ethics judge , have ethics judge for is it lean to with own body ' relevant independence cognition directly ' to change according to staff member to join, in violate under ethics judge, staff's cognition of ' directly relevant independence ', admit , unwilling to be put into practice in accordance with following directly relevant independence demands . From above-mentioned conclusions, this research is proposed: Will strengthen the firm position of the values to pursue being outstanding even more under now's environment, abide by values only means to pursue being outstanding performance , abide by value of values itself remarkable a part of performance. Though abiding by the morals will inevitablely not bring the direct economic benefits , related that perhaps there are only some between them, sometimes will even run in the opposite direction ; Want to stipulate a feasible norm of giving consideration to morals and interests, need high-order executive and staff lean intelligence against together , patience and hard efforts might is it abide by morals produce the economic benefits to make just very. Give staff more morals sense of duty of behavior and carry out strength, this accounting field future important mission and challenge too.