我國會計人員到的發展之探討：科系、年級、性別與事務所工作經驗之影響

Abstract

本研究以Kohlberg(1969)之道德發展理論為依據，採用Rest(1986a)之道德判斷測驗(defining issues test, DIT)量表，對我國203位會計系與企管系學生及132位事務所查核人員進行道德發展檢測，以探討科系、年級、性別與事務所工作經驗對會計人員道德態度之影響。就學生樣本而言，研究發現一年級學生顯著比四年級學生具更高之P分數;女性學生比男性學生具更高之P分數;科系別對學生之P分數則無顯著影響。就事務所工作經驗之影響而言，會計師事務所查核主管之道德判斷成熟度顯著高於基層查核人員與會計系大四學生;女性查核人員之道德判斷成熟度也顯著高於男性。此外，查核人員P分數之變化與道德發展主型階段分佈情形顯示，會計系學生之道德判斷成熟度並未因接受大學會計專業教育而有所提升，但事務所之工作經驗則對查核人員之道德判斷水準具提升效果。此現象可能透露出國內大學會計教育體系中道德教育之缺乏或其成效之不彰，而事務所人才擢升政策或工作經驗，對查核人員道德判斷能力之培養可以發揮正面之助益。

This study investigates whether program majors, years at college, gender, and auditing experiences affect the level of moral reasoning of business students and accounting practitioners, using the P-score as defined in Rest’s (1986a) defining issues test (DIT). Kohlberg’s (1969) cognitive moral development (CMD) model forms the basis of the analysis. P-score was used to evaluate the level of moral reasoning for a sample consisting of 132 auditors and 203 undergraduates with a concentration in accounting and in business administration. The results show that the average P-score is significantly higher for freshmen than for seniors, and substantially higher for females than for males. But, no significant differences were found between accounting and business administration majors. In addition, the results indicate that the average P-score is significantly higher for auditors with a higher rank of supervisor to senior partner than for staff auditors and accounting senior students. Specifically, the analyses of the P-score change and stages of moral development show that the level of moral reasoning has not been enhanced by accounting education at the undergraduate level, implying deficiency and/or ineffectiveness of ethics training in accounting programs. On the other hand, auditors’ cognitive moral capability may benefit from practicing experiences in accounting profession, suggesting that promotion policy and professional experience may enhance auditors’ moral development.