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| 題 名 | 不同大學會計教育對學生道德認知的影響=The Accounting Education Affects Student's Ethical Perception in Different Universities |
|---|---|
| 作 者 | 林鳳麗; | 書刊名 | 德明學報 |
| 卷 期 | 19 2002.06[民91.06] |
| 頁 次 | 頁103-121 |
| 分類號 | 495 |
| 關鍵詞 | 道德認知; 會計教育; 職業道德教育; Ethical perception; Accounting education; Professional ethical education; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 美國有安隆公司(Enron),臺灣有國產汽車,中國大陸亦有銀廣夏等等,因接踵 而來的會計弊端,而使社會大眾對會計師的擔保喪失信心。使人不得不深思是否道德出了 問題。本研究以問卷方式調查大學會計系低年級群體與高年級群體道德認知的差異,測試 兩組差異是否有所改變,以評估不同學校之會計教育對學生道德認知的影響是否不同。研 究結果發現不同學校之會計教育將造就出不同學生的道德認知,此外,無論是會計系或企 管系的專業教育對學生職業道德認知的改善成效不彰,藉此提醒教育界重視學生職業道德 教育。 |
| 英文摘要 | Recently, due to a series of accounting scandals such as Enron Corporation in the U.S.A. Guo Tsan Auto. in Taiwan, In Kwan Hsain in China, etc., the public have no confidence on the guarantee of auditors. Whether the ethics go wrong has to be thought deeply. This study uses questionnaire survey to investigate whether the changes of difference between the ethical perception of the lower-grade groups and the higher for the accounting students in universities and to evaluate whether the accounting education in different universities influences the students' ethical perception. The results show the accounting education in various universities gives rise to the different students' ethical perception. In addition, despite the professional education majoring in accounting or management administration, makes little improvement on the student's professional ethical perception. Therefore, the accounting educators should be highly ware of it. |
本系統中英文摘要資訊取自各篇刊載內容。