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題 名 | 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=A Comparison of American and Chinese Professional Accountants Toward Value Set、Social Psychological Attitude、Religiosity and Moral Judgment Across Cultures: An Empirical Study |
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作 者 | 林松宏; 葉誌崇; 吳祥發; | 書刊名 | 成功大學學報 |
卷 期 | 37 2002.11[民91.11] |
頁 次 | 頁137-167 |
分類號 | 495.3 |
關鍵詞 | 跨文化; 價值觀; 道德判斷; 內外控信念; 宗教觀; 道德哲學; Cross-cultural; Value set; Moral judgment; Internal-external locus of control; Religiosity; Moral philosophy; |
語 文 | 中文(Chinese) |
中文摘要 | 工商發展,經濟成長及政治民主化趨勢,已促使整體社會或個人思想和行為發生改變。在社會價值多元化之際,中華文化之精神-道德,似乎也在急遽轉變中。本研究係針對我國及美國在不同文化背景下,探討兩國會計專業人員所依循的價值觀與道德判斷之差異,並分析其間關聯性。價值觀與道德判斷常會受到(1)宗教觀,(2)權威接受度,(3)社會期望,(4)工具價值及目的價值,(5)內外控信念及(6)道德認知發展階段所影響,因此本研究乃以上述基礎,設計問卷分寄中、美兩國會計專業人員,以比較因不同之道德哲學差異,所導致決策擬定的差異及影響。本研究所得到之結論如下: 1.經由T檢定發現,社會心理態度中,「內外控信念」及「誠實性」兩國有顯著差異;價值觀因素上,兩國之「自律有體」及「勇敢活潑」有明顯差異;道德判斷成熟分數上,兩國有顯著不同;在道德哲學方面亦有若干不同。 2.價值觀因素中,「自律有禮」、「勇敢活潑」以及社會心理態度因素中,「內外控信念」、「誠實性」均會影響道德判斷。 3.在各道德判斷能力群體間,其社會心理態度與所重視之價值觀並無顯著差異。 4.各道德判斷能力群體,其宗教觀及道德哲學並無顯著差異。在國際化潮流下,跨國投資經營首重降低文化之衝擊,而根本解決之道乃在瞭解地主國與母國文化價值之差異。期望藉著本研究之實證結果,提供某些管理意涵以作為管理實務之參考。 |
英文摘要 | The development of business, economic growth and democracy has led to change not only in society as a whole but also in individuals' behaviors and thoughts. Under multi-dimension of social value, the essence of Chinese culture, ethical values, seem to have dramatic change. This study focuses on difference of value set and moral judgment of Chinese and American professional certified public accountants (CPAs) from the perspective of national culture, and analyzes the association between value set and moral judgment. Value set and moral judgment are influenced by: (1) religiousness, (2) acceptance of authority, (3) social desirability, (4) instrumental and terminal value, (5) internal-external locus of control, and (6) stages of cognitive moral development. This study uses questionnaires to gather data from Chinese and American certified public accountants and analyzes their difference of moral philosophy and impact of the difference on their decisions. Empirical results of this study are summarized as follows: 1.Of social psychological attitude, a significant difference in "internal-external locus of control" and "honesty" existed between Chinese and American CPAs. Of the value set, there was a significant difference in "discipline and mannerism" and "aggressiveness." Of the maturity of moral judgment, a significant difference existed. There was a significant difference in moral philosophy as well. 2.Moral judgment was influenced by "discipline and mannerism,"、"aggressiveness," of value set and "internal-external locus of control."、"honesty" of social psychological attitude. 3.Of moral judgment, nothing significant was found in the social psychological attitude and the attitude towards value set between Chinese and American CPAs. 4.Of moral judgment, there was no significant difference in "religiosity" and "moral philosophy." between Chinese and American CPAs. Under the impact of globalization, multi-national corporations have attempted to reduce cultural shock in their investment and operation. Fundamentally, the solution lies in understanding differences in culture between the host country and the parent country. We hope that these empirical results can provide some managerial implications about the solution to management practice. |
本系統中英文摘要資訊取自各篇刊載內容。