有鑑於財務報表使用者對於報表誠信問題日益關切，本研究主要探討企業主辦會計、會計師及會計系學生對會計實務（會計處理目的及會計處理方式）與學習行為之道德態度。根據國內65 位上市公司主辦會計人員、63 位會計師與287 位會計系大四學生之有效問卷回函分析，結果顯示： 1.不同身分會影響受試者對道德之態度，企業主辦會計人員與會計師，均較學生對會計處理方式與會計處理目的之道德態度持較高之標準，企業主辦會計人員也比學生對學習行為之道德態度較為嚴謹，惟若控制學習行為之道德態度，學生對於會計處理方式能較主辦會計人員持更高之道德標準。 2.企業主辦會計人員與會計系學生對會計處理方式與學習行為之道德態度，均呈顯著之正相關，且二種道德態度間互有解釋力。 3.道德發展發展層次為成規後期之受試者，對學習行為有更高之道德標準，惟在會計處理方式之道德判斷上，則與其他道德發展層次之受試者，發現並無顯著差異。

The purpose of this study is to examine the ethical attitudes toward accounting purposes, accounting treatments and academic behavior amongst chief accountants, CPAs and students majored in accounting. According to the questionnaire responses from 65 chief accountants in the listed companies, 63 CPAs and 287 accounting students, the research results are as follows: Different roles present significant different ethical attitudes. The chief accountants and CPAs have higher ethical standards for both accounting practice and academic behavior than those of students. However, after controlling the effect of academic ethics, the students exhibit more rigid accounting practice ethical standard. The relationship between the ethical attitudes of accounting practice and academic behavior is significant positive. The subjects of post-conventional moral development level exhibit a higher ethical standard on the attitudes of academic behavior, but not on those of accounting treatment.