从组织和社会环境角度出发,采用实证研究,运用多元统计分析方法,建立了基于组织和社会环境视角的会计不道德行为模型。通过该模型发现,影响会计不道德行为的主要因素是上级的压力、法律的惩戒力度和领导层的道德状况,并且还发现各个因子对会计不道德行为的贡献程度是不一样的。
This study establishes a model of accountant unethical behavior from the organizational and social perspective via multi-factors regression.We found out that the main factors which influence the accountant unethical behavior are the pressure of senior leader,the punishing degree of the law and the ethical condition of the leader and the influence degree of each factor is different.