| Summary: | 碩士 === 淡江大學 === 會計學系 === 91 === As accounting scandals(HealthSouth、Enron、Global Crossing Ltd.、Ahold, etc.) continued to occur, investors and the public lost their confidence in the financial statement, and doubted the accountants and auditors about their professional ethics seriously. Accountants and auditors come from accounting majors, so it is worth considering the ethical attitudes of accounting practice and academic behavior.
According to the response from 65 accountants、63 CPAs and 187 senior undergraduate accounting majors, this study examined the ethical attitudes toward accounting motivation、accounting practice and academic behavior. Results indicate that:
1.Different roles have significantly different attitudes, that is, accountants and CPAs exhibit higher ethical standards both for accounting practices and academic behavior than those of students.
2.There is a significantly positive correlation between the ethical attitudes of accounting practices and academic behavior. However, after controlling the effect of academic ethics, the students exhibit more rigid accounting practice ethical standard.
3.The subjects of post-conventional moral development level have higher ethical standard on the attitude of academic behavior, but not on that of accounting practice. In addition, the ethical standard on academic behavior of female is higher than male.
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