标题: The Moral Decision-Making Process of Corporate Internal Auditors
企业内部稽核人员之道德决策程序之探讨
作者: 卢正宗
祝道松
张允文
Cheng-Tsung Lu
Dauw-Song Zhu
Yeun-Wen Chang
Department of Management Science
管理科学学系
关键字: 道德决策程序;道德强度;道德成熟度;上级压力;Moral decision-making process;Moral intensity;Moral maturity;Obedience pressure
公开日期: 2014
摘要: 2002年时代杂志选出的年度风云人物之一为世界通讯内部稽核主管,虽然世界通讯最终仍面临破产,但内部稽核主管基于其职业道德,主动将企业不法事件举发给董事会。换言之,内部稽核人员比外部稽核对整体企业营运方针与作业流程有更深入的瞭解。然而有关稽核人员道德决策之研究,大部分系以外部稽核为分析标的,甚少有研究探讨内部稽核的道德决策程序。本文以Rest(1986)的道德发展模式为基础,整合稽核议题面(道德强度)、组织面(上级压力)及个人面(道德成熟度)之影响因素,进而探讨内稽人员之道德决策程序。本研究以台湾上市、上柜公司内部稽核人员作为研究对象,计回收157份有效问卷,采用结构方程式模式来验证本研究假说。实证结果发现:(1)在稽核议题面因素上,道德强度会正向影响内稽人员之道德判断;(2)在个人面因素上,稽核人员的道德成熟度亦是影响道德判断的前置因素。(3)于组织面因素中,负面的上级压力会对内稽人员之道德认知与道德判断呈现影响。(4)道德认知会影响道德判断,而道德判断会影响内稽人员之道德决策意图,本研究结果与Rest(1986)的道德发展模式一致。
The "Persons of the Year" chosen by Time Magazine in 2002 were three whistle-blowers, one of whom was the internal audit manager of WorldCom. Although WorldCom eventually declared bankruptcy, the internal audit manager had disclosed the illegal practice of the company and reported to the board of directors. Compared with external auditors, internal auditors have significantly better understandings of the familiarity with operation processes. Most of the studies on auditors' moral decision making focus on external auditors, few studies have examined the moral decision-making development of internal auditors. Based on the moral development model of Rest (1986), this study involves audit issues (moral intensity), contextual factors (obedience pressure), and personal factors (moral maturity) to discuss the determinants affecting the moral decision-making of internal auditors. The research subjects are internal auditors of companies listed on the Taiwan Stock Exchange and Taiwan OTC Exchange. One hundred fifty-seven response questionnaires were collected, and the hypotheses were verified by structural equation model. Empirical results show that: (1) moral intensity has a positive effect on moral judgment; (2) moral maturity is also a critical factor affecting moral judgment; (3) obedience pressure has a negative effect on moral recognition and moral judgment; (4) moral perception affects moral judgment, and moral judgment affects moral intention of internal auditors. Our result is consistent with the moral development model proposed by Rest (1986).
URI: http://hdl.handle.net/11536/128979
期刊: 交大管理学报
Chiao Da Mangement Review
Volume: 2
起始页: 51
结束页: 86
显示于类别:Chiao Da Mangement Review


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