A Study on Relationship among Organizational Learning Capability, Positive Mood and Accountant’s Ethical Behavior Attitude

• Main Authors: Yi-han Liao, 廖乙韓
• Other Authors: Pei-shan Lu
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/34000751835034378992

碩士 === 朝陽科技大學 === 會計所 === 99 === Recently, many coporate business scandals cause negative impact on ethics in accounting profession. Therefore, people reexamine moral re-education in accounting field. In order to investigate how organizational environment impact employees’ ethical attitude in accounting field, this paper examines the association between organizational learning capability (OLC) and ethical behaviors mediating by positive mood. This paper is based on a questionnaire survey of employees in accounting firms and bookkeeping firms. The sample size is 313 and rate of sample return is 70%. Using SEM analysis, the causal model is tested. The results suggest that the organizational learning capability has significantly positive effect on ethical behavior of employees mediating by their positive mood. This, in turn, suggests individuals with high positive mood in appropriate organizational learning capability will show high positive effect on ethical behaviors. This empirical paper is expected to help further researches in the field of accounting on-the-job-training and employee’s affective.