本研究旨在探討會計師與律師二種專門職業人員對職業道德的認知程度及差異情形。本研究採用多元道德量表作為道德判斷之衡量工具，配合四個道德情境故事，以問卷調查方式向會計師事務所及律師事務所蒐集樣本資料，回收194份問卷，有效問卷173份，並以敘述性統計、t 檢定、Spearman相關分析等方法進行資料分析。實證結果發現，會計師對獨立性與律師對避免利益衝突的認知上有顯著差異，而二者對保密的認知則無顯著差異，可能係此二種專門職業之職業特性不同所致。根據研究結果，本研究提出相關建議，供實務界、教育界及後續研究者作為參考。 / The main purposes of this study were to explore the ethical perception gaps of professional ethics between Certified Public Accountants and Lawyers. This research uses multidimensional ethics scale as a measurement of moral judgments with four dilemmas, then uses the method of questionnaire survey with participants in some accounting firms and law firms. There are 194 samples retrieved, and 174 effective samples. The data is analyzed by using the method of descriptive statistics, t-test, Spearman’s correlation. The findings of the study revealed that the perception gaps of independence for accountants and avoiding the conflicts of interests for lawyers are significant, and the perception gaps of confidentiality are insignificant. This might be resulted from the particularity of these two professions. As a result, this study is recommendable for practicing field, educators, and future researcher as reference materials.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095353039 |
| Creators | 劉子珈, Liu, Tze Chia |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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