本研究以大學商管相關科系學生為研究對象，運用商業模擬情境，以道德決策流程理論與議題權變模型為基礎架構，從道德哲學與道德強度觀點，探討影響大學生道德決策的相關因素。本研究收回1,082份有效樣本進行實證分析，實證結果發現，當個人愈能知覺到道德問題時，則較能產生道德判斷，進而具有較高的道德意圖，道德強度與道德決策流程有關。其次，偏向理想主義之學生面對道德困境時，其道德強度愈會中介影響其道德決策流程；而偏向相對主義者面對道德決策時，道德強度之中介影響則較不顯著。此外，財金系學生之相對主義程度顯著高於會計、企管兩系之學生。

Using the survey of students from colleges of business/management, this study uses business simulation scenarios to investigate possible determinant factors affecting students' making ethical-decisions, based on ethical decision-making process theory and issue-contingent model, from moral philosophy and ethical issues (moral intensity) perspectives. Valid samples totaling 1,082 were collected to undertake analysis. Empirical results suggest that the more one's perception of moral issues, the more likely he or she passes on moral judgment, thus further leading to higher moral intent. Moral intensity and ethical-decision making process are positively correlated. In addition, when facing an ethical dilemma, the ethical decision-making processes of Idealism-prone students are more likely to be mediated by moral intensity, whereas the ethical decision-making processes of Relativism-prone students are less significantly mediated by moral intensity. Finally, students majoring finance have significant higher relativism tendency than those majoring accounting and business management.