회계윤리교육과 조직윤리풍토가 회계담당자의 조직시민행동에 미치는 영향

The purpose of this study is to suggest the ways in which accounting ethics is taught, by analyzing the effect of accounting ethics education on accountant's organizational citizenship behavior and analyzing the effect of the organizational climates on the ethics control. Five hypotheses were generated by drawing from previous researches and multivariate regression analysis was employed to test them. 106 data collected from firms were used to test the research hypotheses. The results of the analysis showed that while the activation of accounting ethics education had negative effect on the organizational citizenship behavior, the specialization of accounting ethics education had positive effect on the organizational citizenship behavior, and the type of company interest out of the ethical climates played role as a controller between these two. This study suggests that the accounting ethics education is effective in reducing the accountant's wrong doings and organizational ethical climates have some control effects on the organization citizenship behavior. This study also suggests that it is important to have regular and active on-the-spot education, and to improve in the materials and programs for accounting ethics education.