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題名 會計教育對會計系在校生職業道德認知影響之研究
作者 張慈娟
貢獻者 陳明進<br>林蕙真
張慈娟
關鍵詞 會計教育
會計系學生
職業道德
職業道德認知
日期 2001
上傳時間 15-Apr-2016 16:11:09 (UTC+8)
摘要 會計教育的目的之一，是將會計專業團體的價值與道德標準傳遞給學生。本研究的目的是探討會計教育對學生職業道德認知之影響，尤其是幫助學生建立對財務報表使用者責任感之認知。
參考文獻 中文部分
中華民國會計師公會全國聯合會，1983，職業道德規範第一號公報--中華民國會計師職業道德規範。
王秀玲，1996，教學原則。選自黃正杰主編(1996)教財教法的問題與趨勢。台北：師大書苑。
朱寶珠，1994，我國大學會計教育現況研究，國立台灣大學會計研究所碩士論文。
李建華，1990，會計教育之探討，今日會計，第43期(6月)：44-45。
周玲臺，1993，他山之石 可以攻錯 改善會計教育品質之道，會計研究月刊，第88期(1月)：58-62。
周文賢，2000，多變量統計分析：SAS/STAT使用方法，待出版書稿。
林志仁，1999，不當學習行為、一般不道德行為與審計不道德行為之關聯性研究—會計師與學生之比較，國立政治大學會計研究所碩士論文。
陳奎熹，1980，教育社會學，台北：三民書局。
陳昭雄，1989，職業科目教學方法之理論與實務。台北：師大書院。
陳國龍，1994，會計師事務所組織文化對員工在職期間影響之研究，國立政治大學會計研究所碩士論文。
黃華玲，1991，影響我國大學生就讀會計系因素之實證研究，國立政治大學會計研究所碩士論文。
湯麗芬，1998，大學會計系學生學習行為、教師教學行為及學習環境相關分析之研究，國立台灣大學會計研究所碩士論文。
謝秀梅，1988，我國會計師專業知覺之研究—與醫師律師之比較，國立政治大學會計研究所碩士論文。
英文部分
Abelson, R. 1999. Settling for prevention. New York Times (July 11): 6.
American Accounting Association, Committee on the Future Structure Content, and Scope of Accounting Education (The Bedford Committee). 1986. Future accounting education: Preparing for the expanding profession. Issues in Accounting Education (Spring): 168-195.
American Institute of Certified Public Accountants (AICPA), Commission on Auditors’ Responsibilities (Cohen Commission). 1978. Report, Conclusions, and Recommendations. New York, NY: AICPA.
______. 1992. Code of Professional Conduct. New York, NY: AICPA.
Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus: 3-2.
Ayres, F. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29.
Chatman, J. A. 1991. Matching people and organizations: selection and socialization in public accounting firms. Administrative science Quarterly (September): 459-458.
Claypool, G. A., D. F. Fetyko, and M. A. Pearson. 1990. Reactions to ethical dilemmas: A study pertaining to certified public accountants. Journal of Business Ethics: 669-706.
Clikeman, P. M., and Henning, S. L. 2000. The socialization of undergraduate accounting students. Issues in Accounting Education (February): 1-17.
Cohen, J. R., and D. M. Hanno. 1993. An analysis of underlying constructs affection the choice of accounting as a jahor. Issues in Accounting Education (Fall): 219-238.
______, J. R., L. W. Pant, and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits, Accounting Horizons (September): 250-270.
Davis, l. R., M. C. Dwyer, and G. M. Trompeter. 1997. A note on cross-sectional tests for knowledge differences. Behavioral Research in Accounting (9): 46-59.
Dreike, M. Elizabeth, and Cindy Moeckel. 1995. Perceptions of senior auditors: Ethical issues and factors affecting actionsactors Affecting Actions, Research on Accounting Ethics: 331-348.
Finn, W. Con, Lasrence, B. Chonko, and Shelby D. Hunt. 1988, Ethical problems in public accounting: The view from the top. Journal of Business Ethics: 605-615.
Ferrell, O. C., and Mark. K. Weaver. 1978. Ethical beliefs of marketing managers. Journal of Marketing (July): 69-73.
Jeffrey, C. 1993. Ethical development of accounting students, nonaccounting business student, and liberal arts students. Issues in Accounting Education (Spring): 86-96.
_______, and N. Weatherholt. 1996. Ethical development, professional commitment, and rule observance attitudes: A study of CPAs and corporate accountants. Behavioral Research in Accounting: 8-31.
Merton R. k., and A. k. Rossi. 1968. Contributions to the theory of reference group behavior. In Readings in Reference Group Theory and Research, edited by H. H. Hyman, and E. Singer, 28-68. New York, NY: The Free Press.
Ondrack, D. A. 1975. Socialization in professional schools: A comparative study. Administrative science Quarterly: 97-103.
Ponemon, L.1992, Ethical reasoning and selection–socialization in Accounting. Accounting, Organization and Society: 239-258.
Shaub, M. K. 1994. An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors. Journal of Accounting Education: 1-26.
Schein, E. H. 1967. Attitude change during management education. Administrative Science Quarterly: 601-628.
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons: 91-102.
Stanga, G. Keith, and Richard A. Turpen. 1991. Ethical judgements on selected accounting issues: An empirical study. Journal of Business Ethics: 739-747.
St. Pierre, K. E., E. S. Nelson, and A. L. Gabbin. 1990. A Study of the ethical development of accounting majors in relation to other business and non-business disciplines. The Accounting Educators’ Journal (summer): 23-35.
Stark, J. S., M. A. Lowther, B. M. K. Hagerty, and C, Orezyk. 1986. A conceptual framework for the study of preservice professional programs in colleges and universities. Journal of Higher Education: 231-258.
Thielens, W. P. 1967. Influence of the law school experience on the professional ethics of law students. Cited in E. H. Schein’s “Attitude Change during Management Education,” Administrative Science Quarterly: 601-628.
Turpen, A. Richard, and Philip. R. Witmer. 1997. Ethics in the search for accounting employment: student and recruiter perception. Accounting Horizons (June): 65-80.
Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. Englewood cliffs, NJ: prentice Hall.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001378
資料類型 thesis
dc.contributor.advisor 陳明進<br>林蕙真zh_TW
dc.contributor.author (Authors) 張慈娟zh_TW
dc.creator (作者) 張慈娟zh_TW
dc.date (日期) 2001en_US
dc.date.accessioned 15-Apr-2016 16:11:09 (UTC+8)-
dc.date.available 15-Apr-2016 16:11:09 (UTC+8)-
dc.date.issued (上傳時間) 15-Apr-2016 16:11:09 (UTC+8)-
dc.identifier (Other Identifiers) A2002001378en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85165-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 會計教育的目的之一，是將會計專業團體的價值與道德標準傳遞給學生。本研究的目的是探討會計教育對學生職業道德認知之影響，尤其是幫助學生建立對財務報表使用者責任感之認知。zh_TW
dc.description.tableofcontents 封面頁
證明書
致謝詞
論文摘要
目錄
表目錄
第一章 緒論
第一節 研究動機與目的
第二節 研究問題
第三節 研究範圍與方式
第二章 文獻探討
第一節 會計師對於道德行為認知之研究
第二節 會計師事務所社會化現象
第三節 學生對於道德行為認知之研究
第四節 學生進入會計專門職業之前社會化之研究
第五節 公司管理當局與財務報表使用者間之衝突
第六節 會計系學生與非會計系學生之比較
第三章 研究方法
第一節 研究假說
第二節 研究設計
第三節 調查實施
第四章 研究結果分析與討論
第一節 樣本概況
第二節 學生對盈餘管理個案態度的分析
第三節 學生對有關財務資訊揭露品質問題的分析
第四節 研究假說實證結果彙總
第五章 結論與建議
第一節 結論
第二節 建議
第三節 研究的限制
參考文獻
附錄
附錄一：「大學會計系學生學習效果問卷」
附錄二：「大學商學院學生學習效果問卷」		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001378en_US
dc.subject (關鍵詞) 會計教育zh_TW
dc.subject (關鍵詞) 會計系學生zh_TW
dc.subject (關鍵詞) 職業道德zh_TW
dc.subject (關鍵詞) 職業道德認知zh_TW
dc.title (題名) 會計教育對會計系在校生職業道德認知影響之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分
中華民國會計師公會全國聯合會，1983，職業道德規範第一號公報--中華民國會計師職業道德規範。
王秀玲，1996，教學原則。選自黃正杰主編(1996)教財教法的問題與趨勢。台北：師大書苑。
朱寶珠，1994，我國大學會計教育現況研究，國立台灣大學會計研究所碩士論文。
李建華，1990，會計教育之探討，今日會計，第43期(6月)：44-45。
周玲臺，1993，他山之石 可以攻錯 改善會計教育品質之道，會計研究月刊，第88期(1月)：58-62。
周文賢，2000，多變量統計分析：SAS/STAT使用方法，待出版書稿。
林志仁，1999，不當學習行為、一般不道德行為與審計不道德行為之關聯性研究—會計師與學生之比較，國立政治大學會計研究所碩士論文。
陳奎熹，1980，教育社會學，台北：三民書局。
陳昭雄，1989，職業科目教學方法之理論與實務。台北：師大書院。
陳國龍，1994，會計師事務所組織文化對員工在職期間影響之研究，國立政治大學會計研究所碩士論文。
黃華玲，1991，影響我國大學生就讀會計系因素之實證研究，國立政治大學會計研究所碩士論文。
湯麗芬，1998，大學會計系學生學習行為、教師教學行為及學習環境相關分析之研究，國立台灣大學會計研究所碩士論文。
謝秀梅，1988，我國會計師專業知覺之研究—與醫師律師之比較，國立政治大學會計研究所碩士論文。
英文部分
Abelson, R. 1999. Settling for prevention. New York Times (July 11): 6.
American Accounting Association, Committee on the Future Structure Content, and Scope of Accounting Education (The Bedford Committee). 1986. Future accounting education: Preparing for the expanding profession. Issues in Accounting Education (Spring): 168-195.
American Institute of Certified Public Accountants (AICPA), Commission on Auditors’ Responsibilities (Cohen Commission). 1978. Report, Conclusions, and Recommendations. New York, NY: AICPA.
______. 1992. Code of Professional Conduct. New York, NY: AICPA.
Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus: 3-2.
Ayres, F. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29.
Chatman, J. A. 1991. Matching people and organizations: selection and socialization in public accounting firms. Administrative science Quarterly (September): 459-458.
Claypool, G. A., D. F. Fetyko, and M. A. Pearson. 1990. Reactions to ethical dilemmas: A study pertaining to certified public accountants. Journal of Business Ethics: 669-706.
Clikeman, P. M., and Henning, S. L. 2000. The socialization of undergraduate accounting students. Issues in Accounting Education (February): 1-17.
Cohen, J. R., and D. M. Hanno. 1993. An analysis of underlying constructs affection the choice of accounting as a jahor. Issues in Accounting Education (Fall): 219-238.
______, J. R., L. W. Pant, and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits, Accounting Horizons (September): 250-270.
Davis, l. R., M. C. Dwyer, and G. M. Trompeter. 1997. A note on cross-sectional tests for knowledge differences. Behavioral Research in Accounting (9): 46-59.
Dreike, M. Elizabeth, and Cindy Moeckel. 1995. Perceptions of senior auditors: Ethical issues and factors affecting actionsactors Affecting Actions, Research on Accounting Ethics: 331-348.
Finn, W. Con, Lasrence, B. Chonko, and Shelby D. Hunt. 1988, Ethical problems in public accounting: The view from the top. Journal of Business Ethics: 605-615.
Ferrell, O. C., and Mark. K. Weaver. 1978. Ethical beliefs of marketing managers. Journal of Marketing (July): 69-73.
Jeffrey, C. 1993. Ethical development of accounting students, nonaccounting business student, and liberal arts students. Issues in Accounting Education (Spring): 86-96.
_______, and N. Weatherholt. 1996. Ethical development, professional commitment, and rule observance attitudes: A study of CPAs and corporate accountants. Behavioral Research in Accounting: 8-31.
Merton R. k., and A. k. Rossi. 1968. Contributions to the theory of reference group behavior. In Readings in Reference Group Theory and Research, edited by H. H. Hyman, and E. Singer, 28-68. New York, NY: The Free Press.
Ondrack, D. A. 1975. Socialization in professional schools: A comparative study. Administrative science Quarterly: 97-103.
Ponemon, L.1992, Ethical reasoning and selection–socialization in Accounting. Accounting, Organization and Society: 239-258.
Shaub, M. K. 1994. An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors. Journal of Accounting Education: 1-26.
Schein, E. H. 1967. Attitude change during management education. Administrative Science Quarterly: 601-628.
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons: 91-102.
Stanga, G. Keith, and Richard A. Turpen. 1991. Ethical judgements on selected accounting issues: An empirical study. Journal of Business Ethics: 739-747.
St. Pierre, K. E., E. S. Nelson, and A. L. Gabbin. 1990. A Study of the ethical development of accounting majors in relation to other business and non-business disciplines. The Accounting Educators’ Journal (summer): 23-35.
Stark, J. S., M. A. Lowther, B. M. K. Hagerty, and C, Orezyk. 1986. A conceptual framework for the study of preservice professional programs in colleges and universities. Journal of Higher Education: 231-258.
Thielens, W. P. 1967. Influence of the law school experience on the professional ethics of law students. Cited in E. H. Schein’s “Attitude Change during Management Education,” Administrative Science Quarterly: 601-628.
Turpen, A. Richard, and Philip. R. Witmer. 1997. Ethics in the search for accounting employment: student and recruiter perception. Accounting Horizons (June): 65-80.
Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. Englewood cliffs, NJ: prentice Hall.		zh_TW