This study investigates the effects of the organizational ethical context (ethical climate and ethical culture) in Chinese enterprises on accounting professionals’ perceptions of earnings management, organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test the effects of Machiavellianism on these factors, and the interactive effects of Machiavellianism and ethical context on OPC and OC. The findings, based on responses from 89 accounting professionals employed by Chinese enterprises at staff, supervisor and manager levels, indicate that in general the perceived ethical context did not affect judgments of the acceptability of earnings management. However, as anticipated, perceptions of a stronger benevolent/cosmopolitan climate (one that places more emphasis on the public interest) were associated with harsher judgments of accounting earnings management. Machiavellianism also had a marginally significant effect on judgments of accounting earnings management and a significant effect on judgments of operating earnings management, with high Machiavellians judging the actions to be more ethical. Two aspects of ethical culture, obedience to authority and ethical norms, were found to be significantly associated with organizational-professional conflict and affective organizational commitment. Contrary to our expectations, high Machiavellians appeared to be more, rather than less, sensitive to the perceived ethical context in their organization. Specifically, the perceived organizational ethical culture had a greater (lesser) impact on affective organizational commitment for high (low) Machiavellians.

From the point of view of interrole conflict, this study probes into the conflict that a physician encounters in his/her environment and the subsequent conflict effect on the satisfaction and intention to quit. In addition to investigating the source of conflict, the study develops a questionnaire to understand the influence of dual professional conflict on satisfaction and intention to quit. Simultaneously, the study examines the mediating effect of physician's satisfaction on dual professional conflict and intention to quit, and tests the moderating effect of professional commitment on other consequences. The rapid changes of healthcare insurance policy in Taiwan have a great impact on the hospital administration. In addition, it has a tremendous influence on physician¡¦s behaviors, which arouse conflicts on both organizational-professional (OPC) and personal-professional (PPC) levels. In the past, there were few research on interrole conflict, especially on the source of physicians' OPC and PPC. Taiwan¡¦s national health insurance and global budget system is unique (to) healthcare insurance system in the worldwide(Taiwan).Literatures are not enough to offer the cause of the dual conflicts of physicians and relevant consequences. The study, first, carries on case interview in accordance with literature review to form questionnaires and builds up hypotheses. Second, it collects the survey materials by combining quantitative and qualitative research in order to obtain a deeper and more accurate analysis of the study results. Physician including residents and attending physician from both public and private hospitals in Taiwan were enrolled for study. A total of 1,200 questionnaires were distributed and 776 were valid questionnaires. The result shows five variables in the source of conflict by using exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). These five variables are significantly correlated with physician¡¦s dual professional conflicts. Results from regression analysis show that affective commitment, continuance commitment and normative commitment of professional commitment have a moderating effect on the relationship between dual professional conflicts and the output variables. Furthermore, by structural equation modeling these results show that both internal and external job satisfaction mediate between physicians¡¦ OPC and their intention to quit, and professional satisfaction partially mediate between physicians¡¦ PPC and their intention to quit. Physicians are one of the important professional groups. Even though changes in healthcare insurance policy are worldwide phenomenon, there is relatively few studies probing into interrole conflict among physicians in Taiwan. This study developed questionnaires of the source of conflict and confirmed both the moderating effect of professional commitment and the mediating effect of satisfaction, which contributes to fill the gap in this field. These results provide a managerial reference in clinical practice and as well as a foundation of future studies.