本研究參考Jones (1991)道德權變模型，以十三個盈餘管理情境及四個道德兩難情境，探討(1) 在不同盈餘管理方法下，道德強度對盈餘管理議題之道德決策之影響；(2)道德強度對會計人員道德決策過程三階段：道德認知、道德判斷、道德決策之預測效果。
研究結果發現: (1) 在不同盈餘管理方法下，道德強度中「社會共識」構面對盈餘管理道德意圖具有顯著預測能力。 (2) 在各情境下道德強度均對道德決策各階段：道德知覺、道德判斷及道德意圖有顯著預測能力，顯示Jones(1991)道德權變模型是適合衡量會計議題的道德決策模式。

The study was based on the Issue Contingency Model by Jones (1991). I adopted thirteen scenarios of earning management issues and four ethical issues. The first purpose of the study was to investigate the influence of moral intensity on earning management with different earning management method. The second purpose was to validate the predictability between moral intensity and the three stages on ethical decision process: moral recognition, moral judgment and moral intention..
Empirical results of this study indicate that (1) The dimension of moral intensity: social consensus is significantly predictable to ethical intention of earning management on different earning management method.(2) moral intensity were proven to be significantly predictable to variables in each stage of ethical decision process：ethical recognition、ethical judgment and ethical intention. Such results suggest that the Issue Contingency is a suitable model for measuring ethical decisions in accounting industry.

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