臺大管理論叢 NTU Management Review VOL.26 NO.2

107

臺大管理論叢

2016/6

第

卷第

期

107-138

DOI: 10.6226/NTUMR.2016.FEB.R.12028

盈餘管理之行為意圖：代理情境、道德發展與計

畫行為理論之解釋

Behavioral Intention of Earnings Management: The Explanation

of Agency Problem, Moral Development and Theory of Planned

Behavior

摘要

本文以

Ajzen (1985)

提出之計畫行為理論

(TPB)

為研究架構，整合個人道德發展程度，

考量於不同代理情境下，提出包括「態度」、「主觀規範」與「知覺行為控制」三構面

的會計人員從事盈餘管理之行為意圖模式。本研究並將

TPB

三構面進行解構，連結盈餘

管理、道德發展及代理情境進行探討，可更完整捕捉會計人員進行盈餘管理之行為意圖。

研究發現計畫行為理論中僅有「態度」構面對會計人員之盈餘管理意圖具有顯著之解釋

力，進一步分析顯示「利他性」之觀念灌輸最具有影響會計人員態度之能力；此外，代

理情境與道德發展此二變數均會顯著影響我國會計人員從事盈餘管理之行為意圖，而且

此二變數對盈餘管理意圖亦具顯著之交互作用。

【關鍵字】

盈餘管理、道德發展、計畫行為理論

Abstract

Based on Ajzen (1985) Theory of Planned Behavior (TPB) and the concept of agency theory

as well as moral development, this study proposes a behavioral intention model consisting of

agency situation, moral development, and the three dimensions of TPB, including attitude

toward the behavior, subjective norm, and perceived behavioral control. This study

decomposes the above three factors into multi-dimensions in examining accountants’

behaviors with regard to earnings management, moral development, and agency problem

conditions to provide a comprehensive understanding of the behavioral intentions of earnings

management. The main results of this study indicate that the “attitude” dimension is the only

significant variable of TPB that explains the earnings management intention of accounting

practitioners. Further analysis also suggests that the accounting practitioners’ “attitude”

could be more effectively influenced through inculcation of the concept of “altruism”. In

addition, the behavioral intention of accounting practitioners engaged in earnings

management is significantly affected by agency situation and moral development. We find

significant interaction between the two variables.

【

Keywords

】

earnings management, moral development, Theory of Planned Behavior

顏信輝

淡江大學會計學系教授

Sin-Hui Yen

, Professor, Department of Accounting, Tamkang University

張瑀珊

淡江大學會計學系助理教授

Yu-Shan Chang

, Assistant Professor, Department of Accounting, Tamkang University

吳美奇

勤業眾信會計師事務所查帳員

Mei-Chi Wu

, Auditor, Deloitte Taiwan

Received 2012/8, Final revision received 2014/2