| Summary: | 碩士 === 大葉大學 === 會計資訊學系碩士班 === 95 === Accounting related scandals occurred in foreign companies such as Enron and WorldCom and Taiwanese companies such as Buo Da Technology, Infodisc, and Rebar; all the cases are related to accountants’ morality. Whether an accountant’s morality is related to his values or, as demonstrated in the Enron incident, “ethics,” is the focus of our study, which discusses the relationships between Morality Ethics Value, Morality Ethics Curriculum, and Professional Morality.
We targeted accounting students and accountants in the central region of Taiwan. The questionnaires are based on MES chart and were given out and retrieved on the same occasion. 444 questionnaires were given out, 438 valid copies were retrieved, and 18 were invalid (retrieval rate was 98.6%).
Our findings indicate that accountants’ Morality Ethics Value is significantly correlated with their Professional Morality; schools’ Morality Ethics Curriculum has a positive influence on accounting students’ Morality Ethics Value and Professional Morality. The findings, however, also suggest that the ethics curriculum in today’s colleges is not doing what it is expected to do; the t-test shows that a person, regardless of whether he has attended ethics courses, shows no significant differences in terms of Morality Ethics Value and Professional Morality. In other words, the courses have no impact on accounting-related personnel’s Morality Ethics Value and Professional Morality.
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