代理問題下個人價值觀與道德哲理對反功能決策之影響
學年 98
學期 1
出版（發表）日期 2010-01-01
作品名稱 代理問題下個人價值觀與道德哲理對反功能決策之影響
作品名稱（其他語言） The Effects of Moral Philosophy and Personal Values on Dysfunctional Decisions under Agency Problems
著者 張寶光; 黃振豊; 顏信輝
單位 淡江大學會計學系
描述 計畫編號：NSC99-2410-H032-029-SSS 研究期間：201008~201107 研究經費：530,000
委託單位 行政院國家科學委員會
摘要 近十年來，國內、外上市公司的財務報表弊案頻傳(如世界通訊、恩龍、博達、與 力霸等)，此種典型的企業經理人反功能決策後果，不但導致投資人重大損失與資本市 場失序，管制機構的威信亦受到極大傷害，使得投資人對財務報表之誠信也產生質疑， 故會計道德的重要性再度受到高度關注。無論理論界與實務界均相繼提出品德至上與正 直之核心價值才是企業長期價值極大化的必要條件的呼聲。而我國金管會亦在2009年正 式將操守與個人價值觀納入上市櫃公司內部控制制度修正增列的重要項目，期能要求企 業主管選任適當人才來落實內部控制之各項規範，以防止或減緩企業經理人反功能決策 的產生。加諸我國證券主管機已決定要求全部上市櫃公司在2013年採用以原則為基礎國 際財務會計準則公報來編製財務報表，會計準則之實際應用有更大之空間需仰賴企業管 理當局與會審人員之專業判斷，此一趨勢更加深了經理人與會審人員道德判斷之重要 性，俾防範反功能決策（如道德風險）的發生。針對此點，整合道德與價值觀兩大構念 且探討其對企業經理人反功能決策之影響，對企業倫理與道德研究學者與實務工作者， 具有根本的重要性。 本研究最大之貢獻在於除將道德哲理與個人價值觀併同探討並比較其對反功能決 策的不同影響外，並將源自財務經濟學的代理理論納入討論，且進一步探討屬大中華圈 的中國與台灣受試者，是否因不同的政治、經濟與社會體制差異對前述邏輯關係產生調 節作用，以更整合的觀點來探究，並釐清前述各理論與反功能決策間之關聯性，凡此均 是以前文獻甚少討論者，本研究則填補了此一文獻缺口。本研究之探索不但擴充了現有 道德判斷方向之研究，對個人道德判斷行為提出較完整之解釋與預測，亦對企業之用人 政策、內部控制機制與管理控制機制之設計與執行具潛在助益。 本研究計畫擬以台灣各大學及中國各高校的管理學與會計學研究所在職碩士生為 受試者，使用結構方程模式及線性階層模式之統計方法來進行數據分析，期能完整與精 當地探究個人價值觀、道德哲理、代理情境及其交互作用如何地影響反功能決策。相信 本研究之發現，除較能突破以前未以整合觀點進行分析之研究成果外，本研究之研究設 計與研究概念，對後續研究者進行整合其他重要的認知現象(如道德傾向(ethical predisposition)、稀釋效果、架構效應等) 至會計道德判斷之研究，應具有高度之參考價 值。 Recently, as a series of scandals of financial statements either abroad or at home (such as WorldCom, Enron, Procomp, and Rebar etc.), it is a consequence of typical dysfunctional decision from managers, not only let investors lose their money and capital markets cause disorder, but also let the authority of control agencies suffer suspicion from their people. The importance of accounting moral is concerned by academics and practices again. Both academics and practices propose that moral and integrity are the best important core values in pursuing the maximum enterprise’s long-term value. Financial Supervisory Commission regulates that moral and personal values are the necessary items in the internal control system of listed companies. It is expected to ask corporate executives choosing appropriate people to implement the regulations of internal control system for preventing or mitigating the dysfunctional decisions from their managers. In addition, the Government has decided to use International Financial Reporting Standard in 2013. Taiwan’s financial accounting standard has turned its development from rule-base to principle-base. When these principles are applying, it’s important to depend on the judgments from managers and accountants. For avoiding dysfunctional decisions, integrating moral and personal value to explore their effects on dysfunctional decisions, is fundamentally important to those academics and practices in corporate ethical and moral. The most contribution of this study is that excepting combining moral and personal value to explore their effects on dysfunctional decisions, we also consider agency theory emerging from financial economics in the research to explore integrally the relationships between those theories and dysfunction decisions. Furthermore, for clarifying the relationships between previous theories and dysfunction decisions which discussed seldom in literature, this study covers the subjects from China and Taiwan to exploring whether above relationships have differences from different political, economical and societal systems. Moreover, this study not only expands the research directions in ethical reasoning at present, proposes the further explanatory and prediction to those behaviors from the judgment of personal ethics, but also potentially benefits the design and implementation in human management policy, internal control mechanism, and management control system. We’ll select EMBA students both in Taiwan and China as our subjects and use Structural Equation Model and Linear Hierarchy Model as our statistical methods to analyze dataset. It’s expected that we could integrally explore the relationships between dysfunctional decision and relevant ethical factors including moral philosophy, personal value, agency problem and their interactive. We expect that the research with integrated design not only could make a breakthrough in our findings but also could offer academics for future research directions to do comprehensive analyses (e.g. ethical predisposition, dilution effect, frame effect etc.). The research could offer valuable referred value in relevant research of accounting moral judgment.
關鍵字 個人價值觀;道德哲理;代理問題;跨文化;反功能決策;Personal values;Moral philosophy;Agency problem;Cross-culture;Dysfunctional decision
語言 zh_TW
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