| Summary: | 碩士 === 銘傳大學 === 企業管理學系碩士在職專班 === 102 === Accounting and financial staffs play their professional roles independently in the organization. However, for leading the army efficiently, everyone in the military was required to obedient in complying with the superior orders without any doubts. Hence accounting and financial staffs may be in the situation which the orders from their superiors conflict with accounting principles. This study designed five dilemma scenarios the accounting and financial staffs in the military may face, which include “expense manipulation”, “budget cancellation with faked invoices”, “assets misappropriation”, “meet the improper requirements from former superior” and “negligence for monitoring authority”. Using a survey consisting of those five scenarios, this study examined the relationship between perceived moral intensity and the ethical decision making process for accounting and financial staffs in the military and students majoring finance in National Defense University. The results showed that financial staffs do more ethical decisions than students in the military. And the financial staffs and students in the military make their ethical decisions based on the moral intensity.
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