||The Relationship amongst Moral Philosophy, the Perceived Role of Ethic and Social Responsibility, and Corporate Ethical Value: Evidence from Canada and Taiwan
||Department of Accounting
perceived role of ethic and social responsibility
corporate ethical values
||This research focuses on Canada’s MBAs and Taiwan’s EMBA as samples, probing into the relationship amongst Moral Philosophy, the Perceived Role of Ethics and Social Responsibility, and Corporate Ethical Values. Individuals’ moral philosophy affects their perception of the role of ethics and social responsibility, and as corporation are made of groups of people it is reasonable to suggest individuals’ moral philosophy and their perception of ethic and social responsibility affects corporate ethical values. As nationality is proven to affect individual, so will corporate ethical values be affected by nationality. The globalization makes it worthy to study nationality’s relationship with individual moral philosophy and their perception of ethic and social responsibility. The research analyzes and constructs the relational model of individuals’ moral philosophy, perceived role of ethic and social responsibility, and corporate ethical values, adding in the nationalism effects. Empirical result shows individuals moral philosophy has positive relation to corporate ethical values, also perceived role of ethic and social responsibility have significant relation to corporate ethical values.
||Table of Contents
Table of Contents IV
List of Tables V
List of Figures VI
Chapter I: Introduction 1
Section I: Research Background and Motivation 1
Section II: Research Objective 5
Section III: Research Structure and Flowchart 6
Chapter II: Literature Review 8
Section I: Moral Philosophy 8
Section II: Perceived Role of Ethic and Social Responsibility 12
Section III: Corporate Ethical Values Concept 15
Section IV: Cultural Differentiation Concept 17
Section V: Relationship between Moral Philosophy, PRESOR, Corporate Ethical Values, Cultural Influence 18
Chapter III: Research Method 25
Section I: Conceptual Framework and Hypotheses 25
Section II: Questionnaire Design 27
Section III: Research Objects 30
Section IV: Statistic Analysis Method 31
Chapter IV: Empirical Results 33
Section I: Sample Characteristics 33
Section II: Reliability and Validity Analysis 36
Section III: Descriptive Statistics Analysis 41
Section IV: Related Analysis 45
Section V: Regression Analysis 48
Chapter V: Conclusion and Suggestions 53
Section I: Research Conclusion 53
Section II: Research Contribution 54
Section III: Research Limitation and suggestions 55
List of Tables
Table 2-1 Ideologies of Idealism verse Relativism 9
Table 2-2 Taxonomy of Ethical Ideologies 12
Table 3-1 Summarization of Research Hypotheses 26
Table 3-2 Operational Definitions of Variables 29
Table 4-1 Basic Information of Respondents in Canada 34
Table 4-2 Basic Information of Respondents in Taiwan 35
Table 4-3 Cronbach’s α of each Construct (Canada) 37
Table 4-4 Cronbach’s α of each Construct (Taiwan) 37
Table 4-5 Factor Analysis of Moral philosophy 38
Table 4-6 Factor Analysis of Perceived Role of Ethic and Social Responsibility 39
Table 4-7 Factor Analysis of Corporate Ethical Values 40
Table 4-8 Discriminant Validity of Constructs 41
Table 4-9 Mean and Standard Deviation of Moral Philosophy (Canada) 41
Table 4-10 Mean and Standard Deviation of Moral Philosophy (Taiwan) 42
Table 4-11 Mean and Standard Deviation of PRESOR (Canada) 43
Table 4-12 Mean and Standard Deviation of PRESOR (Taiwan) 43
Table 4-13 Mean and Standard Deviation of Corporate Ethical Values 44
Table 4-14 Country Difference amongst Dimensions 45
Table 4-15 Logistic Regression of Dimensions 48
Table 4-16 Regression Analysis of Hypotheses (Canada) 51
Table 4-17 Regression Analysis of Hypotheses (Taiwan) 51
Table 4-18 Summary of Research Hypotheses Verification 52
List of Figures
Figure 1-1 Research Flowcharts 7
Figure 2-1 Hofstede’s study (Power Distance vs. Uncertainty Avoidance) 20
Figure 2-2 Hofstede’s study (Masculinity vs. Uncertainty Avoidance) 21
Figure 2-3 Hofstede’s study (Power Distance vs. Individualism) 22
Figure 3-1 Conceptual Framework 25
Figure 4-1 Direct Effects of Variable (Canada) 46
Figure 4-2 Direct Effects of Variables (Taiwan) 47
Appendix A:Forsyth’s (1980) Ethics Position Questionnaire 60
Appendix B:Singhapakdi et al. (1996) PRESOR Questionnaire 61
Appendix C:Hunt et al. (1989) Corporate Ethical Values Questionnaire 62
Appendix D:Chinese Survey 63
Appendix E:English Survey 66
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