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題名：我國會計人員道德發展之探討：科系、年級、性別與事務所工作經驗之影響
書刊名：會計評論
作者：顏信輝 引用關係／簡穗
作者(外文)：Yen, Sin-hui／Chien, Sui
出版日期：2004
卷期：38
頁次：頁1-29
主題關鍵詞：專業道德；道德推理；道德發展；道德判斷測驗；Professional ethics；Moral reasoning；Moral development；DIT
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(7) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:4
  • 點閱點閱:73
期刊論文
1.Ponemon, L.(1992)。Ethical Reasoning and Selection-socialization in Accounting。Accounting, Organizations and Society，17，239-258。  new window
2.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。  new window
3.Borkowski, S. C.、Ugras, Y. J.(1992)。The Ethical Attitudes of Students as a Function of Age, Sex and Experience。Journal of Business Ethics，11，961-979。  new window
4.Arnold, Donald F.、Ponemon, Lawrence A.(1991)。Internal auditors' perceptions of whistle-blowing and the influence of moral reasoning: An experiment。Auditing: A Journal of Practice and Theory，10(2)，1-15。  new window
5.Green, S.、Weber, J. J. W.(1997)。Influencing ethical development: Exposing students AICPA code of conduct。Journal of Business Ethics，16(8)，777-790。  new window
6.Ford, R. C.、Richardson, W. D.(1994)。Ethical Decision Making: A Review of the Empirical Literature's。Journal of Business Ethics，13(3)，205-221。  new window
7.Beltramini, Richard F.、Peterson, Robert A.、Kozmetsky, George(1984)。Concerns of college students regarding business ethics。Journal of Business Ethics，3(3)，195-200。  new window
8.Borkowski, Susan C.、Ugras, Yusuf J.(1998)。Business Students and Ethics: A Meta-Analysis。Journal of Business Ethics，17，1117-1127。  new window
9.林鳳麗(20020900)。商學學生道德認知之實證研究。國立臺北師範學院學報. 教育類，15，163+165-187。new window  延伸查詢new window
10.Cohen, J. R.、Pant, L. W.、Sharp, D. J.(2001)。An examination of differences in ethical decision-making between Canadian business students and accounting professionals。Journal of Business Ethics，30(4)，319-336。  new window
11.Cruz, A. C.、Shafer, W. E.、Strawser, J. R.(2000)。A multidimensional analysis of tax practitioners' ethical judgments。Journal of Business Ethics，24(3)，223-244。  new window
12.陳依蘋(20020300)。EQ與道德--安隆案的省思。會計研究月刊，196，12。  延伸查詢new window
13.Bernardi, R. A.、Arnold, D. F.(1997)。An examination of moral development within public accounting by gender, staff level, and firm。Contemporary Accounting Research，14(4)，653-668。  new window
14.Brabeck, M.(1984)。Ethical characteristics of whistle-blowers。Journal of Research in Personality，18(1)，41-53。  new window
15.Ahadiat, N.、Smith, K. J.(1994)。A Factor-analytic Investigation of Employee Selection Factors of Significance to Recruiters of Entry-level Accountants。Issues in Accounting Education，9(1)，59-67。  new window
16.Davis, J. R.、Welton, R. E.(1991)。Professional Ethics: Business Students' Perceptions。Journal of Business Ethics，10，451-463。  new window
17.Ruegger, D.、King, E. W.(1992)。A Study of the Effect of Age and Gender upon Student Business Ethics。Journal of Business Ethics，11，179-186。  new window
18.顏信輝、楊淑玲(2003)。我國會計系實施道德倫理教育現況及教師態度之探索性研究。會計研究月刊，214，121-131。  延伸查詢new window
19.Abdolmohammadi, M. J.、Read, W. J.、Scarbrough, D. P.(2003)。Does selection-socialization help to explain accountants' weak ethical reasoning?。Journal of Business Ethics，42，71-81。  new window
20.Abdolmohammadi, M. J.、Reeves, M. F.(2000)。Effects of education and intervention on business students' ethical cognition: Across sectional and longitudinal study。Teaching Business Ethic，4，269-284。  new window
21.Armstrong, M. B.(1993)。Ethics and professionalism in accounting education: A sample course。Journal of Accounting Education，11，77-92。  new window
22.Armstrong, M. B.、Mintz, S.(1989)。Ethics education in accounting: Present status and policy implications。Association of Government Accountants Journal，1，70-96。  new window
23.Arnold, D.、Ponemon, L.(1987)。Moral judgment perspective for the various auditing judgment issues。Proceedings of the British Accounting Association，2，47-57。  new window
24.林松宏、葉誌崇、吳祥發(2002)。中美會計專業人員之價值觀、社會心理態度、宗教觀與道德判斷之跨文化比較研究。成功大學學報，37，137-167。  延伸查詢new window
25.Bernardi, R.(1994)。Fraud detection: The effect of client integrity and competence and auditor cognitive style。Auditing: A Journal of Theory and Practice，13(Supplement)，68-84。  new window
26.Clikeman, P. M.、Henning, S. L.(2000)。The socialization of undergraduate accounting students。Issues in Accounting Education，15(February)，1-17。  new window
27.Cohen, R.、Pant, L. W.(1989)。Accounting educators' perceptions of ethics in the curriculum。Issues in Accounting Education，4，70-81。  new window
28.Etherington, L.、Schulting, L.(1995)。Ethical development of accountants: The case of Canadian CMAs'。Research on Accounting Ethics，1，235-251。  new window
29.Eynon, G. N.、Hill, T.、Clarke, P.(1996)。An international comparison of ethical reasoning abilities: accounting students from Ireland and the United States。Journal of Accounting Education，14(4)，477-492。  new window
30.Gautschi, F. H.、Jones, T.(1998)。Enhancing the ability of business students to recognize ethical issues: An empirical assessment of the effectiveness of a course in business ethics。Journal of Business Ethics，17，433-443。  new window
31.Giacomino, D. E.(1992)。Ethical perceptions of accounting majors and other business majors: An empirical study。Accounting Educators' Journal，4，1-26。  new window
32.Giacomino, D. E.、Akers, M. D.(1998)。An examination of the differences between personal value and value types of female and male accounting and nonaccounting majors。Issues in Accounting Education，August，565-584。  new window
33.Henderson, V. E.(1988)。Can Business Ethics be Taught?。Management Review，77，52-54。  new window
34.Hiltebeitel, K.、Jones, S.(1991)。Initial evidence on the impact of integrating ethics into accounting education。Issues in Accounting Education，6，262-275。  new window
35.Ho, Shih-Jen(1997)。Ethical development of accounting students and public accounting practitioners in Taiwan。Research on Accounting Ethics，3，293-303。  new window
36.Jeffrey, C.(1993)。Ethical development of accounting students, nonaccounting business students, and liberal arts students。Issues in Accounting Education，8(Spring)，86-96。  new window
37.LaGrone, M.、Welton, E.、Davis, R.(1996)。Are the effects of accounting ethics interventions transitory or persistent。Journal of Accounting Education，14(3)，259-276。  new window
38.Pierre, S. T.、Nelson, K. E.、Gabbin, A.(1990)。A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines。The Accounting Educators' Journal，1(Summer)，23-35。  new window
39.Ponemon, L.(1995)。The objectivity of accountants' litigation support judgments。The Accounting Review，70(3)，467-488。  new window
40.Ponemon, L.、Glazer, A.(1990)。Accounting education and ethical development: The influence of liberal learning on students and alumni in accounting practice。Issues in Accounting Education，21，21-34。  new window
41.Rampersad, H. K.(2003)。The links between individual learning, collective learning and ethics。Training and Management Development Methods，17，201-400。  new window
42.Schwartz, R. H.、Kassem, S.、Ludwig, D.(1991)。The role of business schools in managing the incongruence between doing what is right and doing what it takes to get ahead。Journal of Business Ethics，10，465-469。  new window
43.Shaub, M.(1994)。An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors。Journal of Accounting Education，12(1)，1-26。  new window
44.Thorne, L.(2001)。Refocusing ethics education in accounting: An examination of accounting students' tendency to use their cognitive moral capability。Journal of Accounting Education，19(March)，103-117。  new window
會議論文
1.Lampe, J.(1994)。The Impact of Ethics Education in Accounting Curricula。沒有紀錄。220-236。  new window
研究報告
1.林邦傑、胡秉正、翁淑緣(1986)。大專道德判斷測驗使用手冊。  延伸查詢new window
學位論文
1.劉慧慧(2002)。國中資優生情緒智力與道德判斷關係之研究(碩士論文)。臺東師範學院。  延伸查詢new window
2.劉金花(1990)。道德兩難情境討論團體對促進國小六年級學生道德判斷發展效果之研究(碩士論文)。國立臺灣師範大學。  延伸查詢new window
3.劉益榮(2001)。商學學生個人價值觀與道德判斷及其關聯性之探討(碩士論文)。逢甲大學。  延伸查詢new window
4.朱寶珠(1994)。我國大學會計教育現況研究(碩士論文)。國立臺灣大學。  延伸查詢new window
5.林煌(1991)。道德判斷與道德價值取向之相關研究(碩士論文)。國立臺灣師範大學。  延伸查詢new window
6.梁薰方(1995)。時間預算壓力下，解釋責任、道德判斷與審計人員反功能行為關係之研究，0。  延伸查詢new window
7.傅若昀(1996)。經驗、效率與審計判斷關係之研究，沒有紀錄。  延伸查詢new window
8.楊淑玲(2003)。會計實務與學習行為道德態度之探討，沒有紀錄。  延伸查詢new window
9.劉靖國(2002)。國民教育階段學童之儒家道德判斷與現代道德判斷之研究，沒有紀錄。  延伸查詢new window
10.林文堯(1994)。社會道德沈思法精簡版之信效度分析研究：以臺北市大學生與中小學生為樣本，沒有紀錄。  延伸查詢new window
11.林宜瀅(2003)。國中道德氣氛與學生道德發展之相關研究，沒有紀錄。  延伸查詢new window
12.黃光明(1999)。聽覺障礙學生道德判斷及其家庭影響因素之相關研究，沒有紀錄。new window  延伸查詢new window
13.張慈娟(2001)。會計教育對會計系在校生職業道德認知影響之研究，沒有紀錄。  延伸查詢new window
圖書
1.Arnold, V.、Sutton, S. G.(1997)。Behavioral Accounting Research: Foundations and Frontiers。FL：American Accounting Association。  new window
2.吳明隆(2001)。SPSS統計應用實務。臺北市：松崗電腦圖書有限公司。  延伸查詢new window
3.Rest, J. R.(1986)。Moral Development: Advances in Research and Theory。New York, NY：Praeger Publishers。  new window
4.Gilligan, Carol(1982)。In a Different Voice: Psychological Theory and Women's Development。Harvard University Press。  new window
5.Arnold, V.(1997)。Judgment and decision making, part I: The impact of environmental factors。Behavioral Accounting Research: Foundations and Frontiers。Sarasota, FL。  new window
6.Louwers, T.、Ponemon, L.、Radtke, R.(1997)。Examining accountants' ethical behavior: A review and implications for future research。Behavioral Accounting Research: Foundations and Frontiers。Sarasota, FL。  new window
7.Ponemon, L.、Gabhart, D.(1993)。Ethical reasoning in accounting and auditing。Vancouver：CGA-Canada Research Foundation。  new window
8.Rest, J.(1986)。DIT Manual。DIT Manual。Minneapolis, MN。  new window
圖書論文
1.Kohlberg, L.(1969)。Stage and sequence: The cognitive-developmental approach to socialization。Handbook of Socialization: Theory and Research。Chicago, IL：Rand McNally。  new window
2.McNeel, S. P.(1994)。College teaching and student moral development。Moral Development in the Professions。Hillsdale, NJ：Lawrence Erlbaum Associates。  new window
 
 
 
 
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