회계담당자의 내적 환경과 조직충성이 회계윤리의식에 미치는 영향

The purpose of the study is to investigate that the influence of accounting ethics on the internal environment about accountant by loyalty company, physical environment, Recognition of Accounting Regulation, visions of job, exhaustion experiences, accessibility to accounting job as a variables. The results of study can be summarized like the following. First, Recognition of Accounting Regulation and visions of job have 'positive' effect on accounting ethics about accountant. At that time, the more accountants have loyalty company the more accountants have accounting ethics. loyalty company has got function as a moderating variables in the correlation between internal environment and accounting ethics. Second, exhaustion experiences have 'inverse' effect on accounting ethics about accountants. however at this time, loyalty company has not got function as a moderating variables. so to speak, loyalty company have not relevance nither exhaustion experiences nor accounting ethics. third, physical environment and accessibility to accounting job have no positive on accounting ethics. It show us meaning that It's not important physical environment and accessibility to accounting as a variables. The above results show the necessity of the recognition about loyalty company as a moderating variable. It is important to manage loyalty company.