:::

詳目顯示

回上一頁
題名:職場靈性對盈餘管理影響之研究
作者:陳銘嘉
作者(外文):Chen, Ming-Chia
校院名稱:大葉大學
系所名稱:管理研究所博士班
指導教授:沈介文
張景旭
學位類別:博士
出版日期:2009
主題關鍵詞:職場靈性盈餘管理靈性管理workplace spiritualityearnings managementspirituality management
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(4) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:52
以往對於盈餘管理的探討,大多採取審計或職業道德的角度探討,並認為道德教育是因應盈餘管理最佳的方法。但 對於盈餘管理的問題,僅依靠個人道德的覺醒與體悟,恐仍無法改變現有的混亂狀況。事實上,盈理管理本質上是與經營管理者的機會主義行為有莫大的關係。因此,本研究企圖藉由職場靈性的觀點,探討其對企業的盈餘管理動機之影響。然而,許多以「職場靈性」為名之研究,忽略了「職場」的本質與概念,僅單方面強調職場中個體的靈性觀,或是組織的引導作為。但職場並非單純的個體層次或團體、組織層次,其為跨階層的聚合。換言之,職場應是個體與組織的共構,而非單一層次的組合。因此,本研究採用階層線性模式進行分析。研究結果發現,職場靈性之主體在於〞人〞內在深層因工作的影響下,產生對於生命的新感知與新的自我的概念,繼而影響到個體外在的群我關係認知與個體之行為。因此,靈性知覺具有組織靈性與盈餘管理動機間的中介效果,且中介效果大於組織靈性對盈餘管理動機的直接效果。此外,本研究亦證實不同宗教信仰者,對於職場靈性之知覺,並未具有顯著差異。
Since the beginning of this century, there have been increased incidents of corpo-rate frauds around the world. Many of these incidents involve false financial reporting, irregular transactions, inflated revenues, and assets embezzlement. The variety of tricks used to fool the public resulted in investors loosing confidence in many of the manage-ment teams and financial reports of listed companies. Many discussions have focused on addressing this issue. Although the governing authorities of securities exchanges and auditing industries around the world have established various legal regulations enhanc-ing frauds prevention, levied punitive measures on unscrupulous behaviour, and con-tinuous efforts for improving education of business ethics, the financial global fiasco of 2008 left financial industries in shambles. All this made the public question the profes-sional ethics of corporate management and auditors.
Most literatures address earnings management from the perspectives of audits or business ethics, and suggest that moral education is the best way to cope with this issue. However, a sole reliance on the awaking and realization of the ethics of individuals may not be sufficient to amend current chaotic situations regarding earnings management. In fact, earnings management, in essence, is highly relevant to the opportunistic behaviour of management. Therefore, this paper attempts to examine influences on motivations for earnings management, from perspectives of workplace spirituality. Many studies on workplace spirituality ignore the essence and concept of workplaces, and solely emphasize the spirituality of individuals at workplaces or guidance from organizations. However, workplaces are not simply entities, groups, or hierarchical organizations, but an aggregation of different levels. In other words, workplaces are a joint construction of individuals and organizations, rather than a combination of single levels. Therefore, this paper adopts a Hierarchical Linear Model for analysis. The findings suggest that the subject of workplace spirituality is new perceptions of life and concepts of selves, under the influence of the workplace, deep within a human’s sense of self. Such influence exhibits an impact for individuals on the acknowledgement of self-group relationships, and the actions of individuals. Therefore, spiritual awareness shows an intermediary effect between organizational spirituality and earnings management. The intermediary effect is greater than the direct impact of organizational spirituality on the motivations of earnings management. In addition, this paper proves that there are no significant variances in the awareness of workplace spirituality among people who have different religious beliefs.
一、中文文獻

毛新春(1997),認識病人的靈性需求,台灣醫學,1,653-656。
李宜萍(2007),企業帝國為何一夕傾圮,管理雜誌,392,92-94。
李安德(2002),超個人心理學-心理學的新典範,台北:桂冠圖書股份有限公司。
沈介文(2006),企業環境倫理認知與綠色消費行為傾向之關聯性研究,致理學報,23,51-72。
沈清松(2004),導論-哲學的重新定位,引自沈清松主編,哲學概論(第一章),台北:五南,1-21。
徐木蘭(1997),組織靈性管理的新典範,公務人員月刊,12,2-3。
徐木蘭(2004),管理零距離,台北:天下雜誌。
楊世雄(2004),經濟問題的哲學探討,引自沈清松主編,哲學概論(第七章)。台北:五南,305-336。
劉仲矩(1999),企業組織靈性管理之初探性研究,國立台灣大學商學研究所未出版之博士論文。new window
劉真(1997),宗教與教育,台北:正中書局。
潘裕豐(1994),靈性與創造,創造思考教育,6,5-9。
蕭元哲(2006),公共管理典範之職場靈性研究初探:領導觀點,2006年台灣政治學會年會暨「再訪民主:理論、制度與經驗」學術研討會論文集,台灣政治學會。
龔立人(2006),糾纏的靈性:倫理、社會與宗教,香港基督徒學會。


二、英文文獻

Ajzen, I. (1988). From intentions to actions. Attitudes, Personality and Behavior, Chicago, IL: The Dorsey Press.
Albanese, C. L. (1990). Nature Religion In America: From The Algonquian Indians To The New Age. Chicago and London: The University of Chicago Press.
Anderson, P. (2000). This place hurts my spirit!. The Journal for Quality & Participation, 23(4), 16-17.
Argyris, C., & Schon, D. A. (1996). Organizational learning II-theory, method and practice. New York, Addison-Wesley.
Ashforth, B. E., & Pratt, M. G. (2003). Institutionalized spirituality: An oxymoron? In R. A. Giacalone & C. L. Jurkiewicz (Eds.), The handbook of workplace spirituality and organizational performance (pp. 93-107). Armonk, NY: M. E. Sharpe.
Ashmos, P. D., & Duchon, D. (2000). Spirituality at work. Journal of Management Inquiry, 9(2), 134-145.
Ayres, F. (1994). Perceptions of earnings quality: what managers need to know. Management Accounting, 75(9), 27-29.
Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earning management. Contemporary Accounting Research, 15(1), 1-24.
Bell, E., & Taylor, S. (2001). A rumor of angels: Researching spirituality and work organizations. Academy of Management Proceedings, Al.
Benjamin, P., & Looby, J. (1998). Defining the nature of spirituality in the context of Maslow’s and Rogers’ theories. Counseling and Values, 42 (2), 92-100.
Bens, D., Nagar, V., & Franco, M. H. (2002). Real investment implications of employee stock option exercises. Journal of Accounting Research, 40(2), 359-393。
Bernardi, R. A. (1994). Fraud detection: the effect of client integrity and competence and auditor cognitive style. A Journal of Practice & Theory, 13(1), 68-84.
Bierly III, P., Kessler, E., & Christensen, E. (2000). Organizational learning, knowledge and wisdom. Journal of Organizational Change Management, 13(6), 595-618.
Boldt, L. G. (1991). Zen and the Art of Making a Living. Arkana / Penguin, New York, NY.
Brandt, E. (1996). Corporate pioneers explore spirituality: Peace; developing spirituality within the company. HR Magazine, 41(4), 82-87.
Bridge, D. (2003). Professionals’ spiritual needs and self-care. 安寧療護倫理與靈性工作, 中華民國安寧照顧基金會, 64- 66.
Brooks, L. J. (2000). Business and Professional Ethics for Accountants. 2/e . Cincinnati, OH: South-Western College Publishing.
Brown, R. B. (2003). Organizational spirituality: The skeptic’s version. Organization, 10(2), 393-400.
Brown, S., Lo, K., & Lys, T. (1999). Use of R2 in accounting research: Measuring changes in value relevance over the last four decades. Journal of Accounting and Economics, 28(2), 83-115.
Bruns, W. J. & Merchant, K. A. (1990). The dangerous morality of managing earnings. Management Accounting, 72(2), 22-25.
Bryk, A. S. & Raudenbush, S. W. (2002). Hierarchical linear models: Applications and data analysis methods (2nd edition). Newbury Park, CA: Sage.
Burack, E. H. (1999). Spirituality in the workplace. Journal of Organizational Change Management, 12(4), 280-291.
Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99-126.
Burns, W., & Merchant, K. (1990). The dangerous morality of managing earning. Management Accounting, 72(2), 22-25.
Bushee, B. J. (1998). The influence of institutional investors on myopic R&D investment behavior. The Accounting Review, 73(3), 305–333.
Butts, D. (1999). Spirituality at work: An overview. Journal of Organizational Change Management, 12(4), 329-339.
Byrne, M. (2002). Spirituality in palliative care: What language do you need? International Journal of Palliative Nursing, 8(2), 67-74.
Carole, L J., & Robert, A. G. (2004). A values framework for measuring the impact of workplace spirituality on organizational performance. Journal of Business Ethics, 49(2), 129-138.
Cash, K.C., & Gray, G. R. (2000). A framework for accommodating religion and spirituality in the workplace. Academy of the Management Executive, 14(3), 124-134.
Catlette, B., & Hidden, R. (1998). Contented Cows Give Better Milk: The Plain Truth About Employee Relations and Your Bottom Line. Saltillo Press, Germantown, TN.
Cavanagh, G. F. (1999). Spirituality for managers: Context and critique. Journal of Organizational Change Management, 12(3), 186-200.
Chalofsky, N. (2003). An emerging construct for meaningful work. Human Resource Development International, 6(1), 69-83.
Chappell, T. (1993). The Soul of a Business: Managing for Profit and the Common Good. Bantam, New York, NY.
Chung, R., Firth, M., & Kim, J. B. (2002). Institutional monitoring and opportunistic earnings management. Journal of Corporate Finance, 8, 29-48.
Claude, J., & Zamor, G. (2003). Workplace spirituality and organizational performance. Public Administration Review, 63(3), 355-363.
Clegg, S. (1990). Modern Organizations: Organization Studies in the Postmodern World. London: Sage.
Cohen, D., Dey, A., & Lys, T. (2008). Real and accruals-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.
Collins, D., & Kothari, S. P. (1989). An analysis of the intertemporal and cross-sectional determinants of the earnings response coefficients. Journal of Accounting and Economics, 11(2), 143-81.
Conger, J. A. (1994). Spirit at Work: Discovering the Spirituality in Leadership. Jossey-Bass, San Francisco, C. A.
Danicls, M. (1988). The Myth of Self-Actualization. Journal of Huma-nistic Psychology, 28(1), 7-38.
Daniels, D., Franz, R., & Wong, K. (2000). A classroom with a worldview: Making spiritual assumptions explicit in management education. Journal of Management Education, 24(5), 540-561.
Davis-Friday, P. Y., & Frecka, T. J. (2002). Which firms choose to list as american depositary receipts (ADRs)? Evidence from Mexican Cross Listings, Working Paper, 1-46. http://ssrn.com/abstract=366840.
Dawkins, R. (1998). Unweaving the Rainbow: Science, Delusion, and the Appetite for Wonder. Houghton Mifflin, Boston, MA.
DeAngelo, H., DeAngelo, L., & Skinner, D. (1994). Accounting choices of troubled Company. Journal of Accounting and Economics, 17(3), 113-143.
DeAngelo, L. E. (1986). Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders. The Accounting Review, 61(3), 400-420.
Dechow, P. M., Hutton, A. P., & Sloan, R. G. (1999). An empirical assessment of the residual income valuation model. Journal of Accounting and Economics, 26(1-3), 1-34.
Dechow, P. M., Kothari, S. P., & Watts, R. L. (1998). The relation between earnings and cash flows. Journal of Accounting and Economics, 25(2), 133–168.
Dechow, P. M., Sloa, R. G., & Sweeney, A. (1995). Detecting earnings management. The Accounting Review, 70(2), 195-204.
Dechow, P., & Skinner, D. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 14(2), 235-250.
Dechow, P., & Sloan, R. G. (1991). Executive incentives and the horizon problem: an empirical investigation. Journal of Accounting and Economics, 14(1), 51-89.
Degeorge, F., Patel, J., & Zeckhauser, R. (1999). Earnings management to exceed thresholds. Journal of Business, 72(1), 1-33.
Dehler. G. E., & Welsh, M. A. (1994). Spirituality and organizational transformation, implications for the new management paradigm. Journal of Managerial Psychology, 9(6), 1-10.
Delbecq, A. (2000). Spirituality for business leadership. Journal of Management Inquiry, 9(2), 114-132.
Dennis, D., & Donde, P. A. (2005). Nurturing the spirit at work: Impact on work unit performance. Leadership Quarterly, 16(5), 107-125.
Dent, E. B., Higgins, M. E. & Wharff, D. M. (2005). Spirituality and leadership: An empirical review of definitions, distinctions, and embedded assumptions. The Leadership Quarterly, 16(5), 625-653.
DeZoort, F. T., & Lord, A. T. (1994). An investigation of obedience pressure effects on auditors’ judgments. Behavioral research in accounting, 6(Supplement), 1-30.
Donde, P. A., & Dennis, D. (2000). Spirituality at work: A conceptualization and measure. Journal of Management Inquiry, 9(2), 134-146.
Douglas, P. C. & Wier, B. (2000). Integrating ethical dimensions into a model of budgetary slack creation. Journal of Business Ethics, 28(3), 267-277.
Duchon, D., & Plowman, D. A. (2005). Nurturing the spirit at work: Impact on work unit performance. Leadership Quarterly, 16(5), 807-815.
Ebaugh, H. R. (2002). Return of the sacred: Reintegrating religion in the social sciences. Journal for the Scientific Study, 41(3), 385-395.
Eckersley, R. (2000). The state and fate of nations: Implications of subjective measures of personal and social quality of life. Social Indicators Research, 52, 3-27.
Eldenburg, L., Gunny, K., Hee, K., & Soderstrom, N. (2008). Earnings management through real activities manipulation - evidence from non-profit hospitals. 2008 Management Accounting Section Research and Case Conference, American Accounting Association.
Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40(1), 33-45.
Elkins, D. N., Hedstrom, J. J., Hughes, L. L., Leaf, J. A., & Saunders, C. (1998). Toward a humanistic-phenomenological spirituality: Definition, description, and measurement. Journal of Humanistic Psychology, 28(4), 5-18.
Elliott, A., & Lemert, C. (2006). The New Individualism: The Emotional Costs of Globalization. N. Y.: Routledge.
Emblen, J. D. (1992). Religion and spirituality defined according to current use in nursing literature. Journal of Professional Nursing, 8(1), 41-47.
Emmons, R. A. (2000). Is spirituality an intelligence? Motivation, cognition, and the psychology of ultimate concern. The International Journal for the Psychology of Religion, 10(1), 3-26.
English, L. M., & Gillen, M. A. (2000). Introduces a series of articles on the spiritual context of adult education. New Directions for Adult and Continuing Education, #85, San Francisco: Jossey-Bass.
Erricker, C. (2000). A critical review of spiritual education. Reconstructing Religious, Spiritual, and Moral Education. New York: Routledge.
Fan, J., & Wong, T. (2002). Corporate ownership structure and the Informativeness of accounting earnings in East Asia. Journal of Accounting and Economics, 33(3), 401-425.
Fernando, M., & Jackson, B. (2006). The influence of religion-based workplace spirituality on business leaders' decision-making: An inter-faith study. Journal of Management and Organization. 12(1), 23-39.
Fineman, S. (1993). Emotion in Organizations. Newbury Park, CA: Sage.
Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433-444.
Fisher, J. W., Francis, L. J., & Johnson, P. (2000). Assessing spiritual health via four domains of spiritual wellbeing: The SH4DI. Pastoral Psychology, 49(2), 133-145.
Foerschler, A. (1990). Corporate criminal intent: Toward a better understanding of corporate misconduct. California Law Review, 78(5), 1287-1311.
Forster, K. (2008). Spiritual Business: Creating a Business Form the Heart, Dogma Publishing.
Fox, M. (1994). The Reinvention of Work: A New Vision of Livelihood for Our Time. Harper Collins, San Francisco, CA.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2004). Costs of equity and earnings attributes. The Accounting Review, 79(4), 967-1010.
Freshman, B. (1999). An exploratory analysis of definitions and applications of spirituality in the workplace. Journal of Organizational Change Management, 12(4), 318-327.
Garcia-Zamor, J. C. (2003). Workplace spirituality and organizational performance. Public Administration Review, 63(3), 355–363.
Gawain, S. (2000). The Path of Transformation: How Healing Ourselves Can Change the World. California: New World Library.
Giacalone, R. A., & Jurkiewicz, C. L. (2003). Toward a science of workplace spirituality. The Handbook of Workplace Spirituality and Organizational Performance, M. E. Sharpe, Armonk, NY.
Gibbons, P. (2000). Spirituality at work: Definitions, measures, assumptions, and validity claims. Paper Presented at the Academy of Management, Toronto.
Gillett, P. R., & Uddin, N. (2002). The effects of moral reasoning and self-monitoring CFO intentions to report fraudulently on financial statements. Journal of Business Ethics, 40(1), 15-32.
Gilman, R. (1990). Can the earth heal us? Originally published in context #24. Retrieved January 26, 2007 from the World Wide Web: http://www.context.org/ICLIB/IC24/Gilman.htm.
Goel, A. M., & Thakor, A. V. (2003). Why Do Firms Smooth Earnings?. The Journal of Business, 76(1), 151-192.
Golberg, B. (1998). Connection: An exploration of spirituality in nursing care. Journal of advanced nursing, 27(4), 836-842.
Gozdz, K. (2000). Toward transpersonal learning communities in business. American Behavioral Scientist, 43(8), 1262-1285.
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-37.
Greenwald, D. F., & Harder, D. W. (2003). The dimensions of spirituality. Psychological Reports, 92(1), 975-980.
Griffin, D. R. (1991). Progress Toward a Cognitive Ethnology in Cognitive Ethnology: The Minds of Other Animals. Lawrence Erlbaum Associates, Hillsdale, New Jersey, Hove and London, England.
Guay, W. R., Kothari, S. P., & Watts, R. L. (1996). A market based evaluation of discretionary accrual models. Journal of Accounting Research, 34(Supplement), 83-105.
Gull, G. A., & Doh, J. (2004). The transmutation of the organization: Toward a more spiritual workplace. Journal of Management Inquiry, 13(2), 128-139.
Gunny, K. (2005). What are the consequences of real earnings management?. Unpublished Ph.D. Dissertation, University of California at Berkeley. Working Paper, University of Colorado at Boulder.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2006). Multivariate Data Analysis (6th ed.). New York: Macmillan.
Hansen J. V., J. B. McDonald, W. F. Messier, Jr., & Bell, T. B. (1996). A generalized qualitative-response model and the analysis of management fraud. Management Science, 42(7), 1022-1032
Harrington, W. J., Preziosi, R. C., & Gooden, D. G. (2001). Perceptions of workplace spirituality among professionals and executives. Employee Responsibilities and Rights Journal, 13(3), 155-165.
Hatch, R. L., Burg, M. A., Naberhaus, D. S., & Hellmich, L. K. (1998). The Spiritual involvement and beliefs scale: Development and testing of anew instrument. Journal of Family Practice, 46(6), 476-486.
Hawley, J. (1993). Reawakening the Spirit in Work: The Power of Charming Management. Berretta-Koehler, San Francisco, CA.
Healy, P. M. (1985). The effect of bonus schemes on accounting decision. Journal of Accounting and Economics,7(1-3), 85-107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standards setting. Accounting Horizons, 13(4), 365-383.
Hoshiko, B. R. (1993). Nursing responses to spirituality: Kent State university school of nursing. Teaching Spiritual Care, Madison, 18-34. Wisconsin: Nurses Christian Fellowship.
Howard, S. (2002). A spiritual perspective on learning in the workplace. Journal of Managerial Psychology, 17(3), 230-242.
Howden, J. W. (1992). Development and psychometric characteristics of the spirituality assessment scale. Dissertation Abstracts International, 54(1), 166B.
Hungelmann, J., Kenkel-Rossi, E., Klassen, L., & Stollenwerk, R. (1996). Focus on spiritual well-being: Harmonious interconnectedness of mind-body-spirit--use of the JAREL spiritual well-being scale. Geriatric Nursing, 17(6), 262-266.
Ibrahim, N. A., Rue, L. W., McDougall, P. P., & Greene, G. R. (1991). Characteristics and practices of “Christian-based” companies. Journal of Business Ethics, 10(2), 123-132.
Jackson, K. T. (1999). Spirituality as a foundation for freedom and creative imagination in international business ethics. Journal of Business Ethics, 19, 61-70.
Jackson, S., & Wilcox, W. (2000). Do managers grant sales price reductions to avoid losses and declines in earnings and sales? Quarterly Journal of Business and Economics, 39(4), 3-20.
Jacques, E. (1996). Requisite Organization: A Total System for Effective Managerial Organization and Managerial Leadership for the 21st Century, 2nd éd., Cason Hall, Fall Church, VA.
Jakubowski, S. T., Chao, P., Huh, S. K. & Maheshwari, S. (2002). A cross-country comparison of the codes of professional conduct of certified chartered accountants. Journal of Business Ethics, 35(2), 111-129.
James, L. R., Demaree, R. G.., & Wolf, G.. (1993). rwg: An assessment of within-group rater aggrement. Journal of Applied Psychology, 78(2), 306-309.
Jarvis, P. (2001). Learning in Later Life: An Introduction for Educators and Careers. London: Kogan Page.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.
Jue, R. W., & Wedemeyer, R. A. (2002). The Inner Edge: Effective Spirituality in Your Life and Work. The Megraw-Hil Companies Inc.
Jurkiewicz, C. L. (2002). The phantom code of ethics and public sector reform. Journal of Public Affairs and Information, 6(3), 1-19.
Jurkiewicz, C. L., & Giacalone, R. A. (2004). A values framework for measuring the impact of workplace spirituality on organizational performance. Journal of Business Ethics, 49(2), 129-135.
Kale, S. H., & Shrivastava, S. (2003). The enneagram system for enhancing workplace spirituality. The Journal of Management Development, 22(4), 308-328.
Kaplan, S. E. (2001). Ethically related judgments by observers of earnings management. Journal of Business Ethics, 32(4), 285-298.
Kellehear, A. (2000). Spirituality and palliative care: A model of needs. Palliative Medicine, 14(2), 149-155.
Ketchand, A. A., & Strawser, J. R. (2001). Multiple dimensions of organizational commitment: Implications for future accounting research. Behavioral Research in Accounting, 13, 221-251.
King, S. M. (2007). Religion, spirituality, and the workplace: Challenges for public administration. Public Administration Review, 67(1), 103-114.
Klenke, K. (2005). Introducing spirituality. International Journal of Organizational Analysis, 13(1), 4-8.
Klerk, J. J. (2005). Spirituality, meaning in life and work wellness - A research agenda. International Journal of Organizational Analysis, 13(1), 64-88.
Kolodinsky, R. W., Bowen, M. G., & Ferris, G. R. (2003). Embracing workplace spirituality and managing organizational politics: Servant leadership and political skill for volatile times. The Handbook of Workplace Spirituality and Organizational Performance. M. E. Sharpe, Armonk, NY.
Kolodinsky, R. W., Giacalone, R. A., & Jurkiewicz, C. L. (2004). Exploring personal, organizational, and interactive workplace spirituality outcomes. Paper presented at the Academy of Management annual meeting, New Orleans, LA.
Konz, G. N. P., & Ryan, F. X. (1999). Maintaining an organizational spirituality: No easy task. Journal of Organizational Change Management, 12(3), 200-210.
Krahnke, K., Giacalone, R. A., & Jurkiewicz, C. L. (2003). Point-counterpoint: Measuring workplace spirituality. Journal of Organizational Change Management, 16(4), 396-405.
Krebs, K. (2001). The spiritual aspect of caring- an integral part of health and healing. Nurse Admin Q, 25(3), 55-60.
Kriger, M., & Seng, Y. (2005). Leadership with inner meaning: A contingency theory of leadership based on the worldviews of five religions. The Leadership Quarterly, 16(5), 771-806.
Krishnakumar, S., & Neck, C. P. (2002). The what, why and how of spirituality in the workplace. Journal of Managerial Psychology, 17(3), 153-164.
Laabs, J. (1995). Balancing spirituality and work. Personnel Journal, 74(9), 60-68.
Legere, T. (1984). Spirituality for Today. Studies in Formative Spirituality, 375-383, CA: Duquesne University, Pittsburgh .
Lewis, J. S., & Geroy, G. D. (2000). Employee spirituality in the workplace: A crosscultural view for the management of spiritual employees. Journal of Management Education, 24(5), 682-694.
Lewis, P. J. (2001). A story of I and the death of a subject. Qualitative Inquiry, 7(1), 109-128.
Lightner, S. M., Adams, S. J., & Lightner, K. M. (1982). The influ-ence of situational, ethical, and expectancy theory variables on accountants’ underreporting behavior. Journal of Practice & Theory, 2(1), 1-12.
Lips-Wiersma, M. (2003). Making conscious choices in doing research on workplace spirituality: Utilizing the "holistic development model" to articulate values, assumptions and dogmas of the knower. Journal of Organizational Change Management, 16(4), 406-425.
Lloyd, G. E. R. (1990). Demystifying mentalities. Cambridge: Cambridge University Press.
Lord, A. T., & Dezoort, F. T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215-235.
Low, A. (1976). Zen and Creative Management. Charles E. Tuttle, Tokyo.
Lukoff, D., Lu, F., & Turner, R. (2000). From spiritual emergency to spiritual problem: The transpersonal roots of the new DSM-IV category. Available: http://www.sonoma.edu/psychology/os2db/lukoff1.html.
Maccoby, M. (1988). Why Work? Leading the New Generation. Simon & Schuster, New York.
Mackenzie, E. R., Rajagopal, D. E., Meibohm, M., & Lavizzo-Mourey, R. (2000). Spiritual support and psychological well being: Older adults, perceptions of the religion and health connection. Alternative Therapies, 6(6), 37-45.
Malphurs, A. (1996). Values-Driven Leadership: Discovering and Developing Your Core Values for Ministry. Grand Rapids, MI: Baker Books.
Markow, F., Klenke, K. (2005). The effects of personal meaning and calling on organizational commitment: An empirical investigation of spiritual leadership. International Journal of Organizational Analysis, 13(1), 8-27.
Marques, J. Dhiman, S., & King, R. (2006). Fundamentals of a spiritual workplace. Business Renaissance Quarterly, 1(1), 43-55.
Marques, J. F. (2006). The spiritual worker: An examination of the ripple effect that enhances quality of life in- and outside the work environment. The Journal of Management Development, 25(9), 884-885.
Marschke, E. (2007). Workplace spirituality: A complete guide for business leaders. Journal of Applied Management and Entrepreneurship, 12(2), 108-111.
Martsolf, D. S., & Mickley, J. R. (1998). The concept of spirituality in nursing theories: Differing world-views and extent of focus. Journal of Advanced Nursing, 27(2), 294-303.
Maslow, A. H. (1969). Theory Z. Journal of Transpersonal Psychology, 1(2), 31-47.
Matsunaga, S. R., & Park, C. W. (2001). The effect of missing a quarterly earnings benchmark on the CEO’s annual bonus. Working Paper, Lundquist college of Business, University of Oregon, and Hong Kong University of Science and Technology.
Mattis, A. (2000). African American women’s definition of spirituality and religiosity. Journal of Black Psychology, 26(1), 101-122.
McCormick, D. W. (1994). Spirituality and management. Journal of Managerial Psychology, 9(6), 5-9.
McDonald, M. (1999). Shush. The guy in the cubicle is meditating: spirituality is the latest corporate buzzword. U.S. New and World Report, 126(17), 46-47.
McDonald, T. (1997). Getting in the spirit. Successful Meetings, 46(7), 22-32.
McSherry, W., & Ross, L. (2002). Dilemmas of spiritual assessment: considerations for nursing practice. Journal of Advanced Nursing, 38(5), 479-488.
Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: an empirical investigation. Journal of Accounting and Public Policy, 13(1), 79-95.
Michelson, S. E., Wangner, J. J., & Wootton, C. W. (2000). The relationship between the smoothing of reported income and risk-adjusted returns. Journal of Economics and Finance, 24(2), 141-159.
Milliman, J. F., Czaplewski, A. J., & Ferguson, J. (2001). An exploratory empirical assessment of the relationship between spirituality and employee work attitudes. Paper presented at the annual meeting of the Academy of Management. Washington, DC.
Milliman, J., Czaplewski, A. J., & Ferguson, J. (2003). Workplace spirituality and employee work attitudes: An exploratory empirical assessment. Journal of Organizational Change Management, 16(4), 426-447.
Mitroff, I. I., & Denton, E. A. (1999). A Spiritual Audit of Corporate America: A Hard Look at Spirituality, Religion, and Values in the Workplace. Jossey-Bass Publishers, San Francisco, CA.
Mitroff, I. I., & Denton, E. A. (1999). A study of spirituality in the workplace. MIT Sloan Management Review, 40(4), 83–92.
Mitroff, L. I. (2003). Do not promote religion under the guise of spirituality. Organization, 10(2), 375-382.
Mohamed, A., Wisnieski, J., Askar, M., & Syed, I. (2004). Towards a theory of spirituality in the workplace. Competitiveness Review, 14(1), 102-107.
Moore, T. W., & Casper, W. J. (2006). An examination of proxy measures of workplace spirituality: A profile model of multidimensional constructs. Journal of Leadership & Organizational Studies, 12(4), 109-118.
Moore, T., Kloos, B., & Rasmussen, R. (2001). A reunion of ideas: Complementary inquiry and collaborative interventions of spirituality, religion, and psychology. Journal of Community Psychology, 29, 487-495.
Moxley, R. S. (2000). Leadership and Spirit. Jossey-Bass, San Francisco, CA.
Myers, J. E., Sweeney, T. J., & Witmer, J. M. (2000). The wheel of wellness. Counseling for wellness: A holistic model for treatment planning. Journal of Counseling and Development, 78(3), 251-266.
Myers, J. E., Sweeney, T. J., & Witmer, J. M. (2001). Optimization of behavior. The Handbook of Counseling. Califoria: Sage.
Nadesan, M. H. (1999). The discourses of corporate spiritualism and evangelical capitalism. Management Communication Quarterly. 13(1), 3-42.
Narayanasamy, A. (1999). A review of spirituality as applied to nursing. International Journal of Nursing Studies, 36(2), 117-125.
Neal, J. (1997). Spirituality in management education: A guide to resources. Journal of Management Education, 21(1), 121-139.
Neal, J. A., & Bennett, J. (2000). Examining multi-level or holistic spiritual phenomena in the work place. Management, Spirituality & Religion Newsletter, Academy of Management, 1, 1-2.
Neck, C. P., & Milliman, J. F. (1994). Thought self-leadership: Finding spiritual fulfillment in organizational life. Journal of Managerial Psychology, 9(6), 9-16.
Newton, T. (1996). Postmodernism and Action. Organization, 3(1), 7-29.
Nix, W. (1997). Transforming your workplace for Christ. Broadman and Holdman Publishers, Nashville, TN.
Paloutzian, R. F., & Ellison, C. W. (1982). Loneliness, spiritual well-being and the quality of life. In L. A. Peplau & D. Perlman(Eds.), Loneliness: A sourcebook of current theory, research, and therapy. New York: Wiley.
Pava, M. L. (2003). Searching for spirituality in all the wrong places. Journal of Business Ethics, 48(4), 393–401.
Penman,S., & Zhang, X. (2002). Accounting conservatism, the quality of earnings, and stock returns. Accounting Review, 77(2), 237-264.
Pfeffer, J. (2003). Business and Spirit: Management Practices That Sustain Values. In R. A. Giacalone and C. L. Jurkiewicz (eds.), The Handbook of workplace spirituality and organizational performance (M. E. Sharpe, Armonk, NY).
Phyllis, B., & Joan, L. (1998). Defining the nature of spirituality in the context of Maslow’s and Roger’s theories. Counseling and Values, 42(2), 92-100.
Piedmont, R. L. (2001). Spiritual transcendence and the scientific study of spirituality?. Journal of Rehabilitation, 67(1), 4-14.
Pielstick. C. D. (2005). Teaching spiritual synchronicity in a business leadership class. Journal of Management Education, 29(1), 153-168.
Pincus, M., & Rajgopal, S. (2002). The interaction between accrual management and hedging:evidence from oil and gas firms. Accounting Review, 77(1), 127-160
Podsakoff, P. M. & Organ, D. W. (1986). Self-reports in organizational research: problems and prospects. Journal of Management, 12(4), 531-544.
Podsakoff, P. M., Ahearne, M., & MacKenzie, S. B. (1997). Organizational citizenship behavior and the quantity and quality of work group performance. Journal of Applied Psychology, 82(2), 262-270.
Polley, D., & Jay, V. (2005). Paying the devil his due: Limits and liabilities of workplace spirituality. International Journal of Organizational Analysis, 13(1), 50-63.
Polley, D., Vora, J., & Narasimha, P. N. S. (2005). Paying the devil his due: Limits and liabilities of workplace spirituality. International Journal of Organizational Analysis, 13(1), 50-63.
Quatro, S. A. (2004). New age or age old: Classical management theory and traditional organized religion as underpinnings of the contemporary organizational spirituality movement. Human Resource Development Review, 3(3), 228-249.
Ray, P. H., & Anderson, S. R. (2001). The Cultural Creative’s: How 50 MO on People are Changing the World. Three rivers press, New York, NY.
Reckers, P. M., & Shultz, J. J. Jr. (1993). The effects of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment. Behavioral Research in Accounting, 5, 124-144.
Reed, M. (1997). In praise of duality and dualism: Rethinking agency and structure in organizational analysis. Organization Studies, 18(1), 21-42.
Reed, P. G. (1986). Religiousness among terminally ill and health adults. Research in Nursing & Health, 9(1), 35-42.
Reed, P. G. (1987). Spirituality and well-being in terminally ill hospitalized adults. Research in Nursing & Health, 10(5), 335-344.
Robbins, S. P. (2002). Organizational Behavior. NJ: Prentice-Hall.
Robert, T. E., Young, J. S., & Kelly, V. A. (2006). Relationships between adult workers' spiritual well-being and job satisfaction: A preliminary study. Counseling and Values. Falls Church, 50(3), 165-176.
Roddick, A. (2001). Business as Unusual. Harper Collins, London.
Ross, L. (1995). The spiritual dimension: It’s importance to patient’s health, well-being and quality of life and it’s implications for nursing practice. International Journal of Nursing Studies, 32(5), 457-468.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.
Salopek, J. (2000). For God and company. Training and Development, 54(3), 1-2.
Sankar, M. R. (1999). The impact of alternative forms of earnings management on the return-earnings relation. Working Paper, University of Southern California.
Sass, J. S. (2000). Characterizing organizational spirituality: An organizational communication culture approach. Communication Studies, 51(3), 195-217.
Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4), 91-102.
Schmidt, O., Theopold, U. and Strand, M. R. (2000). Innate immunity and evasion by insect parasitoids. BioEssays, 23, 344.
Schneiders, S. M. (1989). Spirituality in the academy. Theological Studies, 50(4), 676-697.
Schriesheim, C. A. (1979). The similarity of individual directed and group directed leader behavior descriptions. Academy of Management Journal, 22(2), 345-355
Schwab, D. P. (2005). Research methods for organizational studies (2nd ED.). Mahwah, NJ: Lawrence Erlbaum Associates
Scott, W. R. (2002). Financial Accounting Theory. Ontario: Prentice-Hall. Canada Inc.
Scott, W. R. (2006). Financial Accounting Theory. Prentice Hall.
Scott, S. G. & Bruce, R. A. (1994). Determinants of innovation behavior: A path model of individual innovation in the workplace. Academy of Management Journal, 37, 580-607.
Seaward, B. L. (1995). Reflections on human spirituality for the worksite. American Journal of Health Promotion, 9(3), 165-168.
Sheep, M. L. (2004). Nailing down gossamer: A valid measure of the person organization fit of workplace spirituality. Paper presented at the Academy of Management, New Orleans.
Sheep, M. L. (2006). Nurturing the whole person: The ethics of workplace spirituality in a society of organizations. Journal of Business Ethics, 66(4), 357-369.
Shellenbarger, S. (2000). More relaxed boomers, fewer workplace frills and other job trends. Wall Street Journal, p. B-1.
Skolimowski, H. (1992). Living Philosophy: Eco-Philosophy as a Tree of Life. London: Arkana.
Smith, J. A., & Rayment, J. J. (2007). The global SMP fitness framework; a guide for leaders exploring the relevance of spirituality in the workplace. Management Decision, 45(2), 217.
Smutny, J. F. (2001). Spiritual Intelligence: Developing Higher Consciousness. Bloomfield Hills.
Speck, P. (1998). Spiritual issues in palliative care. Oxford Textbook of Palliative Medicine. Oxford: Oxford University Press.
Stacey, R. D. (1996). Complexity and Creativity in Organizations. San Francisco: Berrett-Koehler.
Steingard, D. S. (2005). Spiritually-informed management theory: Toward profound possibilities for inquiry and transformation. Journal of Management Inquiry, 14(3), 227-241.
Summers, S. L., & Sweeney J. T. (1998). Fraudulently misstated financial statements and insider trading: an empirical analysis. Accounting Review, 73(1), 131-46.
Tauber, R. E. (1990). I Shall Not Want: The Torah Outlook on Working for a Living. Shalheves, Monsey.
Tepper, B. (2003). Organizational citizenship behavior and the spiritual employee. In R. Giacalone & C. Jurkiewics (Eds.). Handbook of workplace spirituality and organziational performance, 181-192. New York: M. E. Sharpe.
Thomas, J. K., & Zhang, H. (2002). Inventory changes and future returns. Review of Accounting Studies, 7, 163–187.
Thompson, P. (1993). Postmodernism: Fatal distraction, Postmodernism and Organizations, 181-203.
Thompson, W. D. (2000). Can you train people to be spiritual?. Training and Development, 54(12), 18-19.
Tischler, L. (1999). The growing interest of spirituality in business: A long term socio-economic explanation. Journal of Organizational Change Management, 12(4), 273-279.
Trice, H. M. (1990). Studying organization cultures through rites and ceremonies. Academy of Management Review, 9(4), 55-69.
Turner, J. (1999). Spirituality in the workplace. CA-Magazine, 132(10), 41-42.
Turner, L. (2002). Testimony and statements before the committee on banking, housing, and urban affairs United States Senate, Available at: http://banking.senate.gov/02_02hrg/022602/turner.htm.
Twigg, N. W., & Parayitam, S. (2006). Spirit at work: spiritual typologies as theory builders. Journal of Organizational Culture, Communication and Conflict, 10(2), 117-133.
Valente, R. L. (1995). Addressing domestic violence: The role of the family law practitioner. Family Law Quarterly, 29(2), 187-191.
Vaughan, F. (2002). What is spiritual intelligence? The Journal of Humanistic Psychology, 42(2), 16-32.
Veith, G. E. (2002). God at Work: The Spirituality of Ordinary Life. Crossway Books.
Vella-Brodrick, D. A., & Allen, F. C. (1995). Development and psychometric validation of the mental, physical, and spiritual well-being scale. Psychological Reports, 77(2), 659-674.
Walsh, R., & Vaughan, F. (1993). Paths Beyond Ego: The Transpersonal Vision. Tarcher/Pedigree, Los Angeles, CA.
Want, R., & Schilit, B. (2001). Expanding the horizons of location-aware computing. IEEE Computer Journal, 34(8), 31-34.
Watson, J. (1985). Nursing: The Philosophy and Science of Caring. Boulder, CO: Colorado Associated University.
Watts, R. L., and J. L. Zimmerman. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 53(1), 112-134.
Watts, R. L., and J. L. Zimmerman. (1990). Positive accounting theory: a ten year perspective. The Accounting Review, 65(1), 131-156.
Wilber, K. (2000). A Brief History of Everything. Shambhala Publications, Boston, M.A.
Wrzesniewski, A. (2001). Grafting a job: Provisioning employees as active crafters of their work. Academy of Management Review, 26, 179-202.
Yampolsky, M. A., Wittich, W., Webb, G., & Overbury, O. (2008). The Role of Spirituality in Coping with Visual Impairment. Journal of Visual Impairment & Blindness, 102(1), 28-39.
Zang, A. (2007). Evidence on the trade off between real manipulation and accrual manipulation. Unpublished Ph. D. Dissertation, Duke University. Working Paper Series, University of Rochester.
Zohar, D. (1997). Rewiring the corporate brain. Berrett-Koehler Publishers, p. 120. San Francisco, CA.
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
無相關點閱
 
QR Code
QRCODE